CS Executive Corporate Accounting and Financial Management PYQ December 2025: Question Paper and Available Answers
CS Executive
Corporate Accounting and Financial Management
PYQS Series
December 2025
27 Questions Indexed
ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Executive Corporate Accounting and Financial Management PYQS (December 2025). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- Vikas Steel & Co. ("The Company") is a steel manufacturing company in existence since the past three decades. The Executive Chairman and Managing Director is Mr. Mohan. Mr. Mohan i
- The Company had appointed four underwriters. The entire issue was underwritten as follows: Underwriter % share in underwriting P 35% Q 25% R 20% S 20% The underwriting commission i
- Pass all the journal entries for payment of underwriting commission.
- The Human Resources team of Rama Ltd. has implemented an Employee Stock Option Plan for eligible employees one year after listing of the Company's share in stock exchange. On April
- ABC & Co. issued 5,000 debentures of ₹ 1,000/- each at a premium of 10%, payable ₹ 200 on application, ₹ 500 on allotment (including premium) and the balance on first and final cal
- Kapoor Ltd. with subscribed capital of ₹ 7,50,000 consisting of 75,000 Equity shares of ₹ 10 each; called up capital ₹ 7.50 per share. A bonus of ₹ 1,87,500 declared out of General
- Below given is the Balance Sheet of Bharat Chemical Ltd. as on 31st March, 2025. Balance Sheet of Bharat Chemical Ltd. as on 31st March, 2025 Liabilities : Amount (₹) Amount (₹) 2,
- Yash Ltd. recently reported the following income Statement : Particulars (₹ in Crores) Sales 600 Operating Cost 470 EBIT 130 Interest 40 EBT 90 Taxes @ 40% 36 EAT (Net Income) 54 D
- The following information is given for Kabir Ltd., based on 360 days working in a year: Total revenue from operations ₹ 40,00,000/- Trade receivables as on April 2024 ₹ 4,15,000/-
- Following is the Balance Sheet of XYZ & Co. as on March 31, 2024 : Liabilities ₹ in lakhs Assets ₹ in lakhs Equity share capital (Fully paid-up shares of ₹ 10 each) 4,800 Machinery
- On the basis of the following information provided by X Ltd. Prepare a Cash Flow Statement for the year ended on 31st March 2025: (i) X Ltd. sold all the goods for cash only and pu
- A Ltd. acquired assets worth ₹ 1,75,00,000/- from V Ltd. The consideration was paid as follows: Payment by cheque : ₹ 55,00,000/- Remaining by issue of shares to V Ltd. shares of ₹
- What are borrowing costs as per Accounting Standard 16? When would borrowing costs be capitalized ?
- Distinguish between free cash flow to firm and free cash flow to equity.
- What are the five key features of Schedule III of the Companies Act, 2013, which prescribes the form and disclosures for the Balance Sheet and Statement of Profit and Loss ?
- Tara & Co. ("The Company") is a private sector electrical engineering company that is in existence for the past four decades. Mr. Bhushan is the founder of the company and is the e
- Tara & Co. ("The Company") is a private sector electrical engineering company that is in existence for the past four decades. Mr. Bhushan is the founder of the company and is the e
- The marketing team of Tara & Co. also have a plan to expand in foreign territories. There are a number of goodwill projects being undertaken by the Government of India for smaller
- Which proposal is riskier and which proposal should be accepted ?
- Ganeshan Limited is evaluating a project that has the following cash flow stream associated with it: Year 0 1 2 3 4 5 6 Cash Flow (INR) -120 -80 20 60 80 100 120 The cost of capita
- ABC & Co. is a contract manufacturer in the textile industry. It manufactures formal shirts under licence from brand owners. The installed capacity is 18,000 units. It is estimated
- The following figures relate to the capital structure of ABC & Co. Particulars EBIT ₹ 10,00,000 Debentures ₹ 30,00,000 Interest on debentures 10% Cost of equity 14% You are require
- Calculate Market Value Added of Zinc Ltd., from the following information: Number of shares issued 1,00,00,000 Number of shares held as treasury stock 5,00,000 Current share price
- What is the Rule of 69 in the context of the doubling period? Mention any two benefits and two limitations of this rule.
- Classify the following risks as systematic and unsystematic: Changes in laws/regulations A foreign government expropriates the assets of a specific company Interest rate hikes A co
- Discuss the concept of Relative Strength Index.
- What is the Hamada Equation in terms of Capital Structure ?
How to Prepare for CS Executive Corporate Accounting and Financial Management
Use past questions to practise the paper format and review available answers. Check the current syllabus, applicable law and examination duration before attempting a timed paper.