Which chapter is most important in SFM numeric wise?

Sushant Lohani (CHARTERED ACCOUNTANT) (1051 Points)

25 August 2010  

From which chapter do ICAI ask (although this is not fixed) or has asked most no of 16/20 marks numericals from SFM-ca final new course? Just like amalgamation,partnershipship in case of PCC accounts or Holding Co;Valuation of Share,goodwill in case of CA final Accounts?

 

IS it true that SFM is predominantly a theoritical chapter?