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Past papers/ Audit & Ethics/ May 2016
Paper 10 Qs
Suggested Answers · May 2016

CA Inter Audit & Ethics

This page contains all 10 questions from the CA Inter Auditing & Ethics Suggested Answers for the May 2016 attempt cycle, sourced from VSI Jaipur.

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Q.b 06 marks medium Insurance Business Principles ⚡ Try this Q →
Write short notes on the following principles and terms of Insurance Business: (i) Principle of Indemnity (ii) Insurable Interest (iii) Principle of UBERRIMAE FIDEI (iv) Catastrophic Loss
CTTP

Worked Solution

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(i) Principle of Indemnity

The Principle of Indemnity is a fundamental principle of insurance which states that the insured shall be placed in the same financial position after a loss as they were in immediately before the loss. In other words, insurance is meant to compensate the insured for the actual loss suffered — not to allow the insured to make a profit out of a loss event.

Key implications:
- The insured cannot claim more than the actual loss suffered, even if the sum assured is higher.
- This principle applies primarily to fire and marine insurance (i.e., general/non-life insurance).
- Life insurance is NOT governed by this principle since the value of human life cannot be precisely measured.
- The principle prevents moral hazard — i.e., it discourages deliberate loss or over-insurance for profit.

Example: If a property worth ₹5,00,000 is insured for ₹8,00,000 and destroyed by fire, the insurer pays only ₹5,00,000 (actual loss), not ₹8,00,000.

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(ii) Insurable Interest

Insurable Interest means the insured must have a legally recognised financial interest in the subject matter of insurance. The insured must stand to lose financially if the insured event occurs, or benefit financially if it does not occur.

Essential features:
- The insured must have a pecuniary (monetary) relationship with the subject matter.
- Insurable interest must exist at the time of taking the policy (and also at the time of loss in marine insurance).
- Without insurable interest, the insurance contract is void and unenforceable — it would otherwise be treated as a mere wagering contract.
- Examples: An owner has insurable interest in their property; a creditor has insurable interest in the life of a debtor (to the extent of the debt); a husband and wife have insurable interest in each other's lives.

Significance: This principle distinguishes insurance from gambling and ensures that insurance serves a legitimate risk-transfer purpose.

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(iii) Principle of Uberrimae Fidei (Utmost Good Faith)

The Latin term Uberrimae Fidei means 'utmost good faith'. This principle requires both the insurer and the insured to disclose all material facts honestly and completely before entering into the insurance contract.

Key aspects:
- A material fact is any fact that would influence the decision of a prudent insurer in accepting the risk or fixing the premium (e.g., pre-existing health conditions, previous claims history, hazardous occupation).
- The duty of disclosure is higher in insurance than in ordinary contracts (which require only good faith, not utmost good faith).
- If the insured conceals or misrepresents any material fact, the insurer has the right to avoid the contract (treat it as void) and repudiate the claim.
- This duty applies to both parties — the insurer must also disclose material facts known to them.

Example: If a person suffering from a heart condition takes a life insurance policy without disclosing this, the insurer can repudiate the claim on the grounds of breach of uberrimae fidei.

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(iv) Catastrophic Loss

Catastrophic Loss refers to an exceptionally large and severe loss that affects a large number of insured persons or properties simultaneously, arising from a single event or a series of related events. Such losses are typically caused by natural disasters or large-scale calamities.

Characteristics:
- Affects a large number of policyholders at the same time, making it difficult for insurers to diversify risk.
- Examples include earthquakes, floods, cyclones, tsunamis, large-scale fires, epidemics, or acts of terrorism.
- Catastrophic losses pose a serious challenge to the solvency of insurance companies because the aggregate payout can be enormous.
- Insurance companies manage catastrophic risk through reinsurance (transferring part of the risk to reinsurers) and by maintaining catastrophe reserves.
- The Law of Large Numbers, which underlies normal insurance pricing, may not adequately apply to catastrophic losses due to the correlated nature of such events.

Significance for insurers: Proper estimation, reserving, and reinsurance arrangements are critical to ensure that insurers can honour claims arising out of catastrophic events without becoming insolvent.

PLAN

Write it like this

Time target 10 min 48 sec

1The skeleton

- Label each sub-part as a mini-answer (bold heading + 2-3 lines + one example per part) — with 4 parts in 6 marks, examiners are allocating ~1.5 marks per concept, so a wall of paragraphs kills your time and blurs what they're ticking.
- Open every sub-part with a one-line definition sentence that uses the exact term — 'Principle of Indemnity states that…', 'Uberrimae Fidei means utmost good faith…' — because examiners scan the first line of each note to award the definition mark.
- For Indemnity, explicitly call out the Life Insurance exception (life insurance is NOT governed by this principle) — this is a standalone mark-fetcher that most students skip while focusing only on the compensation rule.
- For Insurable Interest, state the consequence of its absence ('the contract becomes void and is treated as a wagering agreement') — ICAI model answers always include this flip-side and it's where the second mark hides.
- For Catastrophic Loss, close with the insurer's mitigation tool — 'managed through reinsurance and catastrophe reserves' — because this is the 'so what' line that separates a definition from a complete short note.
- Write one crisp example per part (the ₹5L/₹8L fire example for Indemnity, heart condition for Uberrimae Fidei) — examples take 5 seconds to write and signal to the examiner that you understand application, not just theory.

2Examiner-rewarded phrases

“placed in the same financial position after the loss as immediately before the loss”“pecuniary interest in the subject matter of insurance”“concealment or misrepresentation of material facts entitles the insurer to repudiate the claim”

3Common trap

Don't fall for this

Don't write all four parts as one merged essay — examiners marking short notes literally look for four distinct, headed sections, and if they can't see a clear break, you lose presentation marks even if the content is perfect. Also watch out for forgetting to say Life Insurance is exempt from Indemnity — that single line is almost always tested and students drop it chasing word count on other parts.

Q.c 04 marks medium Accounting Standard 16 ⚡ Try this Q →
Write short note on 'Suspension of Capitalisation' in context of Accounting Standard 16.
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Q.2 16 marks very hard Partnership Amalgamation ⚡ Try this Q →
Case: P & Co. Balance Sheet: Capitals - P ₹2,50,000, Q ₹1,80,000; Reserves ₹60,000; Sundry Creditors ₹1,30,000; Assets: Building ₹50,000, Plant & Machinery ₹1,60,000, Office equipment ₹50,000, Stock-in-trade ₹1,20,000, Sundry Debtors ₹1,60,000, Bank balance ₹40,000, Cash in hand ₹20,000, Due to R & Co. ₹1,00,000. R & Co. Balance Sheet: Capitals - Q ₹2,20,000, R ₹1,20,000; Reserves ₹1,50,000; Sundry Creditors ₹1,36,000; Due to P & Co. ₹1,00,000; Assets: Building ₹60,000, Plant & Machinery ₹1,70,000, Office equipment ₹46,000, Stock-in-trade ₹1,40,000, Sundry Debtors ₹2,00,000, Bank balance ₹1,00,000, …
P and Q are partners of P & Co., sharing Profit and Losses in the ratio of 3:1 and Q and R are partners of R & Co., sharing Profits and Losses in the ratio of 2:1. On 31st March, 2015, they decide to amalgamate and form a new firm M/s PQR & Co., wherein P, Q and R would be partners sharing profits and losses in the ratio of 3:2:1. The Balance Sheets of two firms on the above date are provided.
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Q.4 16 marks very hard Liquidation, Statement of Affairs, Deficiency Account ⚡ Try this Q →
From the following particulars, prepare a Statement of Affairs and the Deficiency Account for submission to official liquidator of Sun City Development Ltd., which went into liquidation on 31st March, 2016. Liabilities: - 6,00,000 Equity shares of ₹ 10 each, ₹ 8 paid-up: ₹ 48,00,000 - 6% 2,00,000 Preference shares of ₹ 10 each: ₹ 20,00,000 - less: call in arrear: ₹ 1,00,000 (₹ 19,00,000) - 5% Debentures having a floating charge on the assets (interest paid up to 30th September, 2015): ₹ 20,00,000 - Mortgage on Land & Building: ₹ 16,00,000 - Trade Payable: ₹ 53,10,000 - Wage Payable: ₹ 4,00,000 - Secretary's Salary Payable @ ₹ 10,000 p.m.: ₹ 60,000 - Managing Director's Salary Payable @ ₹ 30,000 p.m.: ₹ 1,20,000 Assets: - Land & Building: Estimated to produce ₹ 26,00,000 (Book value ₹ 24,00,000) - Plant & Machinery: Estimated to produce ₹ 26,00,000 (Book value ₹ 40,00,000) - Tools & Equipments: Estimated to produce ₹ 80,000 (Book value ₹ 4,00,000) - Patents & Copyrights: Estimated to produce ₹ 6,00,000 (Book value ₹ 10,00,000) - Inventories: Estimated to produce ₹ 14,80,000 (Book value ₹ 17,40,000) - Investments in the hand of a Bank for an Overdraft of ₹ 38,00,000: Estimated to produce ₹ 34,00,000 (Book value ₹ 36,00,000) - Trade Receivables: Estimated to produce ₹ 12,00,000 (Book value ₹ 18,00,000) On 31st March, 2011 the Balance Sheet of the Company showed a General Reserve of ₹ 8,00,000 accompanied by a debit balance of ₹ 5,00,000 in the Profit & Loss Account. In 2012 the Company made a profit of ₹ 8,00,000 and declared a dividend of 10% on Equity Shares. The Company suffered a total loss of ₹ 21,80,000 besides loss of stock due to fire to the tune of ₹ 8,00,000 during financial years ending March 2013, 2014 and 2015. For the financial year ended 31st March, 2016, accounts were not made. The cost of winding-up is expected to be ₹ 3,00,000.
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Q.5 00 marks hard Partnership amalgamation, LAP (Limited Accounting Project) ⚡ Try this Q →
Case: Amalgamation of two partnership firms (P & Co. and R & Co.) into a new firm (PQR & Co.) with specified asset valuations, depreciation, goodwill treatment, and cash adjustments.
The amalgamated firm took over the business on the following terms: (a) Building of P & Co. was valued at ₹ 1,50,000. (b) Plant & Machinery of P & Co. was valued at ₹ 2,75,000 and that of R & Co. at ₹ 2,50,000. (c) All stock in trade is to be appreciated by 20%. (d) Goodwill of P & Co. was valued at ₹ 1,20,000 and of R & Co. at ₹ 60,000, but the same will not appear in the books of PQR & Co. (e) Partners of new firm will bring the necessary cash to pay other partners to adjust their capitals according to the profit sharing ratio. (f) Provisions for doubtful debts has to be carried forward at ₹ 15,000 in respect of debtors of P & Co. and ₹ 30,000 in respect of debtors of R & Co. You are required to prepare the Balance Sheet of new firm and capital accounts of the partners in the books of old firms.
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Q.6 00 marks hard Branch accounting, foreign exchange transactions ⚡ Try this Q →
Case: LAP (Liaison Account with New York Office): Trial Balance as at 1st April, 2014 with Stock on 1st April 2014: ₹ 300,000 (Dr.); Purchases and Sales: ₹ 800,000 (Dr.) / ₹ 1,200,000 (Cr.); Sundry Debtors & Creditors: ₹ 400,000 (Dr.) / ₹ 300,000 (Cr.); Bills of Exchange: ₹ 120,000 (Dr.) / ₹ 240,000 (Cr.); Wages & Salaries: ₹ 560,000 (Dr.); Rent, Rates & Taxes: ₹ 360,000 (Dr.); Sundry Charges: ₹ 160,000 (Dr.); Computers: ₹ 240,000 (Dr.); Bank Balance: ₹ 420,000 (Dr.); New York Office A/c: ₹ 1,620,000 (Cr.). Totals: ₹ 3,360,000 each side. Additional Information: (a) Computers were acquired from a rem…
You are asked to prepare in US dollars the revenue statement for the year ended 31st March, 2015 and the balance sheet as on that date of Bangalore branch as would appear in the books of New York head office of ABC & Co. You are informed that Bangalore branch account showed a debit balance of US $ 29845.35 on 31.3.2015 in New York books and there were no items pending reconciliation.
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Q.6a 08 marks hard Departmental Accounting - Interdepartmental Transfers and Pr ⚡ Try this Q →
There is transfer / sale among the three departments as below: Department X sells goods to Department Y at a profit of 25% on cost and to Department Z at 20% profit on cost. Department Y sells goods to X and Z at a profit of 15% and 20% on sales respectively. Department Z charges 20% and 25% profit on cost to Departments X and Y respectively. Department Managers are entitled to 10% commission on net profit subject to unrealised profit on departmental sales being eliminated. Stocks lying at different Departments at the end of the year are as under: Transfer from Department X to Dept. Y: 75,000, to Dept. Z: 57,000. Transfer from Department Y to Dept. X: 70,000, to Dept. Z: 60,000. Transfer from Department Z to Dept. X: 30,000, to Dept. Y: 25,000. Departmental profits after charging Managers' commission, but before adjustment of unrealised profit are: Department X: ₹1,80,000, Department Y: ₹1,35,000, Department Z: ₹90,000. Find out the correct departmental profits after charging Managers' commission.
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Q.6b 08 marks very hard Foreign Branch Accounting ⚡ Try this Q →
Case: M/s ABC & Co. has head office at New York (U.S.A.) and branch in Bangalore (India). Bangalore branch is an integral foreign operation of M/s ABC & Co. Bangalore branch furnishes trial balance as on 31st March, 2015 with additional information
M/s ABC & Co. has head office at New York (U.S.A.) and branch in Bangalore (India). Bangalore branch is an integral foreign operation of M/s ABC & Co. Bangalore branch furnishes you with its trial balance as on 31st March, 2015 and the additional information given thereafter:
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Q.7 00 marks hard Share Buyback, Redeemable Debentures ⚡ Try this Q →
The Company wants to buy back 25000 equity shares of ₹ 10 each, on 1st April, 2016 at ₹ 20 per share. Buy back of shares is duly authorised by its Articles and necessary resolution has been passed by the Company towards this. The payment for buy back of shares will be made by the Company out of sufficient bank balance available shown as part of Current Assets. Comment with your calculations, whether buy back of shares by the Company is within the provisions of the Companies Act, 2013. If yes, pass necessary journal entries towards buy back of shares and prepare the Balance Sheet after buy back of shares.
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Q.7 16 marks very hard Partnership, accounting standards, banking, cost allocation ⚡ Try this Q →
Answer any four of the following:
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