Star Rating On the basis of Maximum marks from a chapter On the basis of Questions included every year from a chapter On the basis of Compulsory questions from a chapter CHAPTER 1 Accounting Standards THIS CHAPTER COMPRISES OF Working knowledge of : AS 1, AS 2, AS 3, AS 6, AS 7, AS 9, AS 10, AS 13, AS 14. Marks of Objective, Short Notes, Distinguish Between, Descriptive & Practical Questions SHORT NOTES 1998 - Nov [6] (b) Write short notes on the following: (iv) Valuation of fixed assets in special cases. (4 marks) [S.A. 16] * Questions upto November - 2006 are from PE-II Gr. I and from May - 2007 onwards are from PCC Gr. I Q-1.13
Q-1.14 O Scanner IPCE Gr. I Paper - 1 DESCRIPTIVE QUESTIONS 1998 - May [6] (d) In the case of a manufacturing company: (i) List the items of "inflows" of cash receipts from operating activities; (ii) List the items of "outflows" of investing activities. (2 2 = 4 marks) (e) When can revenue be recognised in the case of a transaction of sale of goods? (2 marks) [S.A. 17] 1999 - Nov [1] Attempt the following: (b) What are the main features of the cash flow statement? Explain with special reference to AS 3? (5 marks) [S.A. 3] 2001 - May [6] Attempt the following: (a) What are the conditions, which, according to Accounting Standard 14 on Accounting for Amalgamations, must be satisfied for an amalgamation in the nature of merger? (4 marks) (d) Define briefly the classification of activities, as suggested in Accounting Standard 3, to be used for preparing a cash flow statement. Give two examples of each such class of activities. (4 marks) [S.A. 19] 2001 - Nov [6] Attempt the following: (a) Describe, with reference to Accounting Standard 7 on Accounting for construction contracts, the methods which may be used for recognising revenue on construction contracts. (4 marks) [S.A. 16] 2002 - Nov [6] Attempt the following: (f) Explain percentage of completion method in respect of Construction Contracts as per Accounting Standard 7. (4 marks) [S.A. 22] 2003 - May [6] Attempt the following: (a) X Co. Ltd. charged depreciation on its asset on SLM basis. For the year ended 31.3.2003 it changed to WDV basis. The impact of the change when computed from the date of the asset coming to use amounts to ` 20 lakhs being additional charge. Decide how it must be disclosed in Profit and Loss Account. Also, discuss, when such changes in method of depreciation can be adopted by an enterprise as per AS-6. (e) Briefly describe the disclosure requirements for Amalgamation including additional disclosure, if any, for different methods of amalgamation as per AS-14. (4 marks each) [S.A. 15] 2003 - Nov [6] Attempt the following: (d) A Limited Company charged depreciation on its assets on the basis of W.D.V. method from the date of assets coming to use till date amounts to ` 32.23 lakhs.
[Chapter 1] Accounting Standards O Q-1.15 Now the company decides to switch over to Straight Line method of providing for depreciation. The amount of depreciation computed on the basis of S.L.M. from the date of assets coming to use till the date of change of method amounts to ` 20 lakhs. Discuss as per AS-6, when such changes in method of can be adopted by the company and what would be the accounting treatment and disclosure requirement. (4 marks) (e) X Limited has recognized ` 10 lakhs on accrual basis income from dividend on units of mutual funds of the face value of ` 50 lakhs held by it as at the end of the financial year 31st March, 2003. The dividends on mutual funds were declared at the rate of 20% on 15th June, 2003. The dividend was proposed on 10th April, 2003 by the declaring company. Whether the treatment is as per the relevant Accounting Standard? You are asked to answer with reference to provisions of Accounting Standard. (4 marks) [S.A. 20] 2005 - May [6] Answer the following: (e) What are the main principles of allocation between Capital and Revenue accounts on a Capital scheme? (4 marks) [S.A. 16] 2006 - May [6] Answer the following: (b) Explain the Accounting of Revaluation of Assets with reference to AS-10. (4 marks) [S.A. 15] Ans:- As per Para 30 of AS 10 Accounting for Fixed Assets. 2007 - Nov [6] Answer the following: (a) Mention six areas in which different accounting policies are followed by Companies. (4 marks) [S.A. 17] (e) List the criteria to be applied for rating an enterprise as Level-I enterprise for the purpose of Compliance of Accounting Standards in India. (4 marks) [S.A. 17] 2008 - May [6] Answer the following: (f) What are the items that are to be excluded in determination of the cost of inventories as per AS-2? (4 marks) [S.A. 20] Hint:- (f) Para 13 of AS-2. 2008 - Nov [5] Answer the following: (ii) Mention four Assets, where AS 6 (revised) is not applicable. (iv) Mention two categories of investments defined by As 13 and also State their valuation principles. (2 marks each) [S.A. 18] Hint:- (ii) Applicable para 6; (iv) Applicable paras 7 and 8 of AS 13, 14, 16, 17. 2009 - Nov [1] (viii) Explain contract costs as per Accounting Standard-7 related to Construction Contracts. (2 marks) [S.A. 2] Hint:- Applicable para 15 of As 7.
Q-1.16 O Scanner IPCE Gr. I Paper - 1 2011 - Nov [7] Answer the following: (e) M/s. Son Ltd. charged depreciation on its assets on SLM basis. In the year ended 31 st March, 2011 it changed to WDV basis. The impact of the change when computed from the date of the assets putting into use amounts to ` 18 lakhs being additional depreciation. Discuss, when should an enterprise change method of charging depreciation and how it should be dealt with in Profit and Loss A/c (4 marks) [S.A. 22] 2012 - Nov [7] Answer the following: (d) In determining the cost of inventories, it is appropriate to exclude certain costs and recognize them as expenses in the period in which they are incurred. Provide example of such costs as per AS-2: Valuation of Inventories. (4 marks) [S.A. 21] 2013 - May [7] Answer the following: (b) What are the three fundamental accounting assumptions recognised by Accounting Standard (AS) 1? Briefly describe each one of them. (4 marks) (e) What are the issues, with which Accounting Standards deal? (4 marks) PRACTICAL QUESTIONS 2004 - May [6] Attempt the following: (b) The company deals in three products, A, B and C, which are neither similar nor interchangeable. At the time of closing of its account for the year 2002-03. The Historical Cost and net realisable value of the items of closing stock are determined as follows: Items Historical Cost Net Realisable Value (` in lakhs) (` in lakhs) A 40 28 B 32 32 C 16 24 What will be the value of Closing Stock? (4 marks) [S.A. 16] (c) During the current year 2002-03, X Limited made the following expenditure relating to its plant building: ` in lakhs Routine Repairs 4 Repairing 1 Partial replacement of roof tiles 0.5 Substantial improvements to the electrical wiring system which will increase efficiency 10 What amount should be capitalised? (4 marks) [S.A. 17]
[Chapter 1] Accounting Standards O Q-1.17 (d) A plant was depreciated under two different methods as under: Year SLM W.D.V. (` in lakh) (` in lakh) 1 7.80 21.38 2 7.80 15.80 3 7.80 11.68 4 7.80 8.64 31.20 57.50 5 7.80 6.38 What should be the amount of resultant surplus/deficiency, if the company decides to switch over from W.D.V. method to SLM method for first four years? Also state, how will you treat the same in Accounts. (4 marks) [S.A. 17] Ans:- (b) ` 76,00,000; (c) ` 10,00,000; (d) Surplus of ` 26,30,000. 2005 - Nov [6] Answer the following: (e) Ram Co. (P) Ltd. furnishes you the following information for the year ended 31.3.2005: Depreciation for the year ended 31.3.2005 ` 100 lakhs (under straight line method) Depreciation for the year ended 31.3.2005 ` 200 lakhs (under written down value method) Depreciation for the earlier years combined in written down value method and its excess to straight line method ` 500 lakhs The Company wants to change its method of claiming depreciation from straight line method to written down value method. Decide, how the depreciation should be disclosed in the Financial Statement for the year ended 31.3.2005. (4 marks) [S.A. 19] Ans:- (e) Yes; Deficiency of ` 500 lakhs should be charged to P/L of 31.3.2005, In notes to account, fact of change in method of depreciation should be disclosed along with its affect of ` 500 lakhs, Current depreciation. of ` 200 lakhs calculated in accordance, with WDV method should be debited to the profit and loss account. 2006 - May [6] Answer the following:
Q-1.18 O Scanner IPCE Gr. I Paper - 1 (a) (d) X Co. Limited purchased goods at the cost of ` 40 lakhs in October. 2005. Till March, 2006 75% of the stocks were sold. The company wants to disclose closing stock at ` 10 lakhs. The expected sale value is ` 11 lakhs and a commission at 10% on sale is payable to the agent. Advise, what is the correct closing stock to be disclosed as at 31.3.2006. (4 marks) [S.A. 15] Arjun Ltd. sold farm equipments through its dealers. One of the conditions at the time of sale is, payment of consideration in 14 days and in the event of delay interest chargeable @ 15% per annum. The Company has not realised interest from the dealers in the past. However, for the year ended 31.3.2006, it wants to recognise interest due on the balances due from dealers. The amount is ascertained at ` 9 lakhs. Decide whether the income by way of interest from dealers is eligible for recognition as per AS-9. (4 marks) [S.A. 15] Hint:- (a) As per para 5 of AS 2 Valuation of Inventories Ans:- (a) Closing Stock 9,90,000 (d) No. the interest income is not to be recognised. 2007 - May [5] Answer the following: (ii) A machinery costing ` 10 lakhs has useful life of 5 years. After the end of 5 years, its scrap value would be ` 1 lakh. How much depreciation is to be charged in the books of the company as per Accounting Standard-6? (2 marks) [S.A. 15] (ix) ABC Ltd. gave 50,000 equity shares of ` 10 each (fully paid up) in consideration for supply of certain machinery by X & Co. The shares exchanged for machinery are quoted on Bombay Stock Exchange (BSE) at ` 15 per share, at the time of transaction. In the absence of fair market value of the machinery acquired, how the value of machinery would be recorded in the books of the company? (2 marks) [S.A. 15] (x) A company took a construction contract for ` 100 lakhs in January, 2006. It was found that 80% of the contract was completed at a cost of ` 92 lakhs on the closing date i.e. on 31.3.2007. The company estimates further expenditure of ` 23 lakhs for completing the contract. The expected loss would be ` 15 lakhs. Can the company recognise the loss in the financial statements prepared for the year ended 31.3.2007? (2 marks) [S.A. 16] Hint:- (ix) As per para 22 of As 10 Accounting for Fixed Assets Ans:- (ii) Depreciation to be changed : ` 1,80,000 Refer AS - 6 Depreciation Accounting (ix) value of machinery ` 7,50,000, (x) Company must recognize the loss. Refer Para 31 and 35 of As-7 Construction contract.
[Chapter 1] Accounting Standards O Q-1.19 2008 - May [5] Answer the following: (v) What is the accounting entry to be passed as per AS-10 for the following situations: (a) Increase in value of fixed asset by ` 50,00,000 on account of revaluation. (b) Decrease in the value of fixed asset by ` 30,00,000 on account of revaluation. (2 marks) [S.A. 16] Hint:- It has been assumed that both the above instances are independent of each other. 2008 - Nov [5] Answer the following: (iii) Y Ltd. used certain resources of X Ltd. In return X Ltd. receives ` 10 lakhs and ` 15 lakhs as interest and royalties respectively, from Y Ltd. during the year 2007-08. State on what basis X Ltd. should recognize their revenue, as per AS 9. (2 marks) [S.A. 18] Ans:- ` 10 lakhs to be recognised on time proportion basis; Royalty of ` 15 lakhs to be recognised on accrual basis. 2009 - May [6] Answer the following: (a) Sony Pharma ordered 12,000 kg. of certain material at ` 80 per unit. The purchase price includes excise duty ` 4 per kg in respect of which full CENVAT credit is admissible. Freight incurred amounted to ` 77,400. Normal transit loss is 3%. The company actually received 11,600 kg. and consumed 10,100 kg. of material. Compute cost of inventory under AS-2 and abnormal loss. (4 marks) [S.A. 21] Ans:- Cost of Inventory under AS-2 = ` 1,27,500; Abnormal loss = ` 3,400 2009 - Nov [1] (vii) From the following data, find out value of inventory as on 30.04.2009 using (a) LIFO method, and (b) FIFO method : (1) 01.04.2009 Purchased 10 units @ ` 70 per unit (2) 06.04.2009 Sold 6 units @ ` 90 per unit (3) 09.04.2009 Purchased 20 units @ ` 75 per unit (4) 18.04.2009 Sold 14 units @ ` 100 per unit. (2 marks) [S.A. 1] Ans:- (a) Value of closing inventory as per LIFO method = ` 730 (b) Value of closing inventory as per FIFO Method = ` 750.
Q-1.20 O Scanner IPCE Gr. I Paper - 1 2010 - May [1] (v) A company acquired a machine on 1.4.2006 for ` 5,00,000. The company charged depreciation upto 2008-09 on straight line basis with estimated working life of 10 years and scrap value of ` 50,000. From 2009-10, the company decided to change depreciation method at 20% on reducing balance method. Compute the amount of depreciation to be debited to Profits and Loss A/c for the year 2009-10. (2 marks) [S.A. 1] Hint:- Depreciation for the year 2009-10 as per RBM = ` 51,200. Ans:- Depreciation Debited in P & L A/c ` 1,60,200. 2010 - May [6] Answer the following: (a) Weak Ltd. acquired the fixed assets of ` 100 lakhs on which it received the grant of ` 10 lakhs. What will be the cost of the fixed assets as per AS-12 and how it will be disclosed in the financial statements. (4 marks) [S.A. 20] (b) During the current year 2009-10 M/s L & C Ltd. made the following expenditure relating to its plant and machinery: ` General repairs 4,00,000 Repairing of Electric Motors 1,00,000 Partial Replacement of parts of Machinery 50,000 Substantial improvements to the electrical wiring system Which will increase efficiency of the plant and machinery 10,00,000 What amount should be capitalised according to AS-10? (4 marks) [S.A. 21] (d) Raw materials inventory of a company includes certain material purchased at ` 100 per kg. The price of the material is on decline and replacement cost of the inventory at the year end is ` 75 per kg. It is possible to convert the material into finished product at conversion cost of ` 125. Decide whether to make the product or not to make the product, if selling price is (i) ` 175 and (ii) ` 225. Also find out the value of inventory in each case. (4 marks) [S.A. 21] Hint:- (d) Applicable AS 2. Ans:- (a) ` 90 lakhs. (b) ` 10 lakhs (d) (i) Not to make the product, Inventory will be valued at Net Realisable Value i.e. ` 75. (ii) It is better to make the product inventory would be valued at ` 100/- k.g. 2010 - Nov [1] {C} (b) HP is a leading distributor of petrol. A detail inventory of petrol in hand is taken when the books are closed at the end of each month. At the end of month following information is available:
[Chapter 1] Accounting Standards O Q-1.21 Sales ` 47,25,000 General overheads cost ` 1,25,000 Inventory at beginning 1,00,000 litres @ 15/- per litre Purchases June 1 two lakh litres @ 14.25 June 30 one lakh litres @ 15.15 Closing inventory 1.30 lakh litres Compute the following by the FIFO as per AS-2 : (i) Value of Inventory on June 30. (ii) Amount of cost of goods sold for June. (iii) Profit/Loss for the month of June. (5 marks) [S.A. 1] Ans:- (i) ` 19,42,500; (ii) ` 39,22,500; (iii) ` 6,77,500. 2010 - Nov [7] Answer the following: (a) A company installed a plant at a cost of ` 20 lacs with estimated useful life of 10 years and decided to depreciate on straight line method. In the fifth year. company decided to switch over from straight line method to written down value method. Compute the resultant surplus/deficiency if any, and state how will you treat the same in the accounts. (4 marks) [S.A. 27] (c) An amount of ` 9,90,000 was incurred on a contract work upto 31-3-2010. Certificates have been received to date to the value of ` 12,00,000 against which ` 10,80,000 has been received in cash. The cost of work done but not certified amounted to ` 22,500. It is estimated that by spending an additional amount of ` 60,000 (including provision for contingencies) the work can be completed in all respects in another two months. The agreed contract price of work is ` 12,50,000. Compute a conservative estimate of the profit to be taken to the Profit and Loss Account as per AS-7. (4 marks) [S.A. 27] Hint:- (a) Applicable AS -6 (para 21). Ans:- (a) ` 1.12 lakhs. (c) ` 1,88,571. 2011 - May [7] Answer the following: (b) Best Ltd. deals in five products, P,Q,R,S, and T which are neither similar nor interchangeable. At the time of closing of its accounts for the year ending 31st March 2011, the historical cost and net realisable value of the items of the closing stock are determined as follows:
Q-1.22 O Scanner IPCE Gr. I Paper - 1 Items Historical Cost Net realizable value ` ` P 5,70,000 4,75,000 Q 9,80,000 10,32,000 R 3,16,000 2,89,000 S 4,25,000 4,25,000 T 1,60,000 2,15,000 What will be the value of closing stock for the year ending 31st March, 2011 as per AS-2 "Valuation of inventories"? (4 marks) [S.A. 20] Ans:- The value of closing stock as per AS-2 = ` 23,29,000. 2011 - Nov [1] {C} (c) Answer the following Question: In the Trial Balance of M/s Sun Ltd. as on 31-3-2011, balance of machinery appears ` 5,60,000. The company follows rate of depreciation on machinery @ 10% p.a. on Straight Line Method. On scrutiny it was found that a machine appearing in the books on 1-4-2010 at ` 1,60,000 was disposed of on 30-9-2010 at ` 1,35,000 in part exchange of a new machine costing ` 1,50,000. You are required to calculate : (i) Total depreciation to be charged in the Profit and Loss Account. (ii) Loss on exchange of machine. (iii) Book value of machinery in the Balance Sheet as on 31-3-2011. (5 marks) [S.A. 2] Ans:- (i) ` 55,500 (ii) ` 17,000 (iii) ` 5,02,500 2011 - Nov [7] Answer the following: (a) M/s. Tiger Ltd. allotted 7500 equity shares of ` 100 each fully paid up to Lion Ltd. in consideration for supply of a special machinery. The shares exchanged for machinery are quoted at National Stock Exchange (NSE) at ` 95 per share, at the time of transaction. In the absence of fair market value of the machinery acquired, how the value of the machinery would be recorded in the books of Tiger Ltd? (4 marks) [S.A. 22] (b) M/s. SEA Ltd. recognized ` 5.00 lakhs on accrual basis income from dividend during the year 2010-11, on shares of the face value of ` 25.00 lakhs held by it in Rock Ltd. as at 31 st March, 2011. Rock Ltd. proposed dividend @ 20% on 10 th April, 2011. However, dividend was declared on 30 th June, 2011. Please state with reference to relevant Accounting Standard, whether the treatment accorded by SEA Ltd. is in order. (4 marks) [S.A. 22]
[Chapter 1] Accounting Standards O Q-1.23 (d) From the following data, show. Profit and Loss A/c (Extract) as would appear in the books of a contractor following Accounting Standard - 7: (` in lakhs) Contract Price (fixed) 480.00 Cost incurred to date 300.00 Estimated cost to complete 200.00 (4 marks) [S.A. 22] Ans:- (a) Machinery should be recorded at ` 7,12,500 (b) Treatment of dividend is not in order (d) Revenue recognised : ` 288 lakhs, Construction Cost : ` 300 lakhs, Expected loss on completion of contract : ` 8 lakhs. 2012 - May [1] {C} (a) M/s Excellent Construction Company Limited undertook a contract to construct a building for ` 3 Crore on 1 st September, 2011. On 31 st March, 2012 the company found that it had already spent ` 1 Crore 80 Lakhs on the construction. Prudent estimate of additional cost for completion was ` 1 Crore 40 Lakhs. What amount should be charged, to revenue in the final accounts for the year ended on 31 st March, 2012, as per the provisions of Accounting Standard 7 Construction Contracts (Revised)? (5 marks) [S.A.1] (b) M/s Innovative Garments Manufacturing Company Limited invested in the shares of another company on 1 st October, 2011 at a cost of ` 2,50,000. It also earlier purchased Gold of ` 4,00,000 and Silver of ` 2,00,000 on 1 st March, 2009. Market value as on 31 st March, 2012 of above investments are as follows: ` Shares 2,25,000 Gold 6,00,000 Silver 3,50,000 How above investments will be shown in the books of accounts of M/s Innovative Garments Manufacturing Company Limited for the year ending 31 st March, 2012 as per the provisions of Accounting Standard 13 Accounting for Investments? (5 marks) [S.A.1] (c) M/s Progressive Company Limited has not charged depreciation for the year ended on 31 st March, 2012, in respect of a spare bus purchased during the financial year 2011-12 and kept ready by the company for use as a stand-by, on the ground that, it was not actually used during the year. State your views with reference to Accounting Standard 6 Depreciation Accounting. Further during the year company made additions to its factory by using its own workforce, at a cost of ` 4,50,000 as wages and materials. The lowest estimate from an outside contractor to carry out the same work was ` 6,00,000. The directors
Q-1.24 O Scanner IPCE Gr. I Paper - 1 contend that, since they are fully entitled to employ an outside contractor, it is reasonable to debit the Factory Building Account with ` 6,00,000. Comment whether the directors contention is right in view of the provisions of Accounting Standard 10 Accounting for Fixed Assets? (5 marks) [S.A. 1] Hint:-(a) Proportion of total contract value recognized as revenue as per AS 7 (Revised) = Contract price percentage of completion = ` 3 crores 56.25% = ` 1.6875 crores (c) Para no.3.1 of AS 6, Depreciation Accounting, Para no. 10.1 of AS 10, Accounting for Fixed Assets. Ans:-(a) Proportion of total contract value recognised as revenue as per AS 7 (Revised) is ` 1.6875 crores. (b) Shares : If they are to be held for short term period - ` 2,25,000, if they are to be held for long term period - ` 2,50,000; Gold : ` 4,00,000; Silver : ` 2,00,000. (c) No, only ` 4,50,000 should be debited to factory building account. 2012 - May [7] Answer the following: (c) A computer costing ` 60,000 is depreciated on straight line basis, assuming 10 years working life and Nil residual value, for three years. The estimate of remaining useful life after third year was reassessed at 5 years. Calculate depreciation as per the provisions of Accounting Standard 6 Depreciation Accounting. (4 marks) [S.A. 26] Ans:- Depreciation for first 3 years : ` 6,000 per year. Depreciation from fourth year onwards : ` 8,400 per year. 2012 - Nov [7] Answer the following: (b) From the following information ascertain the value of stock as on 31 th March, 2012: ` Stock as on 01.04.2011 28,500 Purchases 1,52,500 Manufacturing Expenses 30,000 Selling Expenses 12,100 Administration Expenses 6,000 Financial Expenses 4,300 Sales 2,49,000
[Chapter 1] Accounting Standards O Q-1.25 At the time of valuing stock as on 31 st March,2011 a sum of ` 3,500 was written off on a particular item, which was originally purchased for ` 10,000 and was sold during the year of ` 9,000. Barring the transaction relating to this item, the gross profit earned during the year was 20% on sales. (4 marks) [S.A.21] (c) PQR Ltd. constructed a fixed asset and incurred the following expenses on its construction: ` Materials 16,00,000 Direct Expenses 3,00,000 Total Direct Labour 6,00,000 (1/15 th of the total labour time was chargeable to the construction) Total Office & Administrative Expenses 9,00,000 (4% is chargeable to the construction) Depreciation on assets used for the construction of this asset 15,000 Calculate the cost of the fixed asset. (4 marks) [S.A. 21] Ans:- (b) Stock on 31.3.2012: ` 12,500 (c) Cost of fixed asset: ` 19,91,000. 2013 - May [7] Answer the following: (c) On 31 st March 2013 a business firm finds that cost of a partly finished unit on that date is ` 530. The unit can be finished in 2013-14 by an additional expenditure of ` 310. The finished unit can be sold for ` 750 subject to payment of 4% brokerage on selling price. The firm seeks your advice regarding:- (i) the amount at which the unfinished unit should be valued as at 31 st March, 2013 for preparation of final accounts and (ii) the desirability or otherwise of producing the finished unit. (4 marks) (d) M/s. Moon Ltd. sold goods worth ` 6,50,000 to Mr. Star. Mr. Star asked for a trade discount amounting to ` 53,000 and same was agreed to by M/s. Moon Ltd. The sales was effected and goods were dispatched. On receipt of goods, Mr. Star has found that goods worth ` 67,000 are defective. Mr. Star returned defective goods to M/s. Moon Ltd. and made payment due amounting to ` 5,30,000. The accountant of M/s. Moon Ltd. booked the sale for ` 5,30,000. Discuss the contention of the accountant with reference to Accounting Standard (AS) 9. (4 marks)
Q-1.26 O Scanner IPCE Gr. I Paper - 1 Year 08 N Table Showing Marks of Compulsory Questions 09 M 09 N Practical 5 5 15 Total 5 5 15 10 M 10 N 11 M 11 N 12 M 12 N 13 M