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Corrigendum : Revision Test papers for Nov 2012

Posted on 22 September 2012,    
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Corrigendum - IPCC Paper 1: ‘Accounting’ Study Material

IPCC students may note that in the July, 2012 edition of Vol. I of the IPCC Paper 1: Accounting Study Material, in pages 2.25, 2.53, 2.66 and 2.71 of Chapter 2 Unit 1: Preparation of Financial Statements, preliminary expenses has been erroneously shown in the Balance Sheet instead of being expensed off as per para 56 of AS 26 ‘Intangible Assets’. Unit 1 of Chapter 2 has, accordingly, been modified to inter alia incorporate the above correction and further updated to reflect the latest provisions. The updated chapter has been hosted on the institute’s website www.icai.org>>Students>>BoS Knowledge Portal>>Study Material>>IPCC>>Accounting>>Vol.I chapter 2.

Corrigendum - IPCC Paper 3: ‘Cost Accounting’ Revision Test Paper November 2012

IPCC students may note that in the Revision Test Paper of November 2012 in page no. 71 solution to the question no. 8 has some printing errors. These errors has been rectified and uploaded on the website. Students may refer to the link

Corrigendum: Advance Management Accounting, Revision Test Papers, November 2012

Final students may note that in the July 2012 print of the publication “Revision Test Papers” relevant for November 2012 Final Examination, read question no.17 reported in page 12 with following rows:

“Due to government incentive scheme for small entrepreneurs, variable overheads shows a non linear relationship at 16,000 units level and estimated rate of the variable overheads at this level is Rs.10 per unit”


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