CA Inter (New Syllabus) | Paper 5 | Advanced Accounting | Question Paper Solution

Question No. 1 is compulsory. Attempt any four out of remaining five questions. Working notes
should form part of your answer.

1. (a) (i) AP Ltd., a construction contractor, undertakes the construction of commercial complex for
Kay Ltd. AP Ltd. submitted separate proposals for each of 3 units of commercial complex. A single
agreement is entered into between the two parties. The agreement lays down the value of each of the
3 units, i.e. Rs. 50 Lakh, Rs. 60 Lakh and Rs. 75 Lakh respectively. Agreement also lays down the
completion time for each unit. Comment, with reference to AS-7, whether AP Ltd., should treat it as
a single contract or three separate contracts.
Solution: Provision of Accounting Standard(AS) – 7 As per AS 7 ‘Construction Contracts’, when a
contract covers a number of assets, the construction of each asset should be treated as a separate
construction contract when: (a) separate proposals have been submitted for each asset; (b) each asset
has been subject to separate negotiation and the contractor and customer have been able to accept or
reject that part of the contract relating to each asset; and (c) the costs and revenues of each asset can
be identified. In the given case, each unit is submitted as a separate proposal, which can be
separately negotiated, and costs and revenues thereof can be separately identified. Hence, each asset
will be treated as a “single contract” even if there is one single agreement for contracts. Therefore,
three separate contract accounts must be recorded and maintained in the books of AP Ltd. For each
contract, principles of revenue and cost recognition must be applied separately and net income will
be determined for each asset as per AS 7.
(ii) On 1st December, 2017, GR Construction Co. Ltd. undertook a contract to construct a building
for 45 lakhs. On 31st March, 2018, the company found that it had already spent Rs. 32.50 lakhs on
the construction. Additional cost of completion is estimated at Rs. 15.10 lakhs. What amount should
be charged to revenue in the final accounts for the year ended 31" March, 2018 as per provisions of
AS-7?
Solution: As per AS-7, “Construction Contracts” profit/loss to be taken to profit & Loss Account
and additional provision for foreseeable loss is calculated as follows:-
(i) Calculation of {9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of Completion:-
Total Cost Incurred till date x 100
Total Estimated Cost of completion
= 32,50,000 x 100
32,50,000 + 15,10,000
= 68.28{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}
(ii) Calculation of revenue to be recognized =
Contract Price x {9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of completion
= 45,00,000 X 68.28 {9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} = 30,72,600
(iii) Calculation of loss recognised on contract
Contract Revenue recognised 30,72,600
Less:- Total cost incurred (32,50,000) = 1,77,400
(iv) Calculation of total expected loss on contract
Contract Price = 45,00,000
Less:- Total estimated cost to be incurred = 47,60,000
Total Expected loss on contract = 2,60,000
(v) Calculation of provision for expected loss:-

Total Expected loss on contract = 2,60,000
Less: Total loss recognised on contract = (1,77,400)
Provision for expected loss = 82,600
(vi) Loss of Rs. 2,60,000 (1,77,400 + 82,600) is be to recognized immediately by debiting into profit
& loss account

(b) Given below are the following information's of M/s B.S. Ltd.
(i) Goods of Z Rs. 50,000 were sold on 18-03-2018 but at the request of the buyer these were
delivered on 15-04-2018.
(ii) On 13-01-2018 goods of Rs. 1,25,000 were sent on consignment basis of which 20{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of the
goods unsold are lying with the consignee as on 31-03-2018.
(iii) Rs. 1,00,000 worth of goods were sold on approval basis 01-12-2017. The period of approval
was 3 months after which they were considered sold. Buyer sent approval for 75{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} goods up to 31-
01-2018 and no approval or disapproval received for the remaining goods till 31-03-2018.
You are required to advise the accountant of M/s B.S. Ltd., with valid 'reasons, the amount to be
recognized as revenue for the year ended 31st March, 2018 in above cases in the context of AS-9.
Suggested Response:
As per AS-9, “Revenue recognition” In a transaction involving the sale of goods, performance
should be regarded as being achieved when the following conditions have been fulfilled:
a. the seller of goods has transferred to the buyer the property in the goods for a price or all
significant risks and rewards of ownership have been transferred to the buyer and the seller retains
no effective control of the goods transferred to a degree usually associated with ownership; and
b. no significant uncertainty exists regarding the amount of the consideration that will be derived
from the sale of the goods.
Also, as per Appendix on AS-9, Revenue should be recognised notwithstanding that physical
delivery has not been completed so long as there is every expectation that delivery will be made.
However, the item must be on hand, identified and ready for delivery to the buyer at the time the
sale is recognised rather than there being simply an intention to acquire or manufacture the goods in
time for delivery.
In the given case treatment shall be as follows:-
Case I:- Sale of Rs. 50,000 shall be recorded as Risk and Rewards have been transferred.
Case II:- Sale equal to 80{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} (1,25,000*80{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}) Rs. 1,00,000 shall be recorded
Case III:- Since period of approval of 3 months has expired so entire amount of sale i.e. Rs.
1,00,000 shall be recorded.
(c) Jaya Ltd. took a machine on lease from Deluxe Ltd., the fair value being Z Rs. 11,50,000.
Economic life of the machine as well as lease term is 4 years. At the end of each year, lessee pays
Rs. 3,50,000 to lessor. Jaya Ltd. has guaranteed a residual value of Rs. 70,000 on expiry of the lease
to Deluxe Ltd., however Deluxe Ltd. estimates that residual value will be only Rs. 25,000. The
implicit rate of return is 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} p.a. and present value factors at 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} are : 0.909, 0.826, 0.751 and
0.683 at the end of 1st, 2nd, 3rd and 4th year respectively. Calculate the value of machinery to be
considered by Jaya Ltd. and the value of the lease liability as per AS – 19.
Suggested Answer : As per AS-19, “Lease” the value of machinery and the value of the lease
liability will be lower of the following two:-
(i) Fair value of leased asset = Rs. 11,50,000; or
(ii) Present value of minimum lease payment from point view of lessee = Rs. 11,56,950
Calculation of Present value of minimum lease payment from point view of lessee:

 

Year ended MLP Discount Rate 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Present Value
1 3,50,000 0.909 3,18,150
2 3,50,000 0.826 2,89,100
3 3,50,000 0.751 2,62,850
4 3,50,000 0.683 2,39,050
4 70,000 0.683 47,810
11,56,950

Therefore, value of machinery to be considered by Jaya Ltd. and the value of the lease liability shall be  Rs. 11,50,000.

(d) Identify the related parties in the following cases as per AS-18 

(i) Maya Ltd. holds 61{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} shares of Sheetal Ltd.

 Sheetal Ltd. holds 51{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} shares of Fair Ltd. 

Care Ltd. holds 49{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} shares of Fair Ltd. 

(Give your answer Reporting Entity wise for Maya Ltd., Sheetal Ltd., Care Ltd. and Fair Ltd.) 

(ii) Mr. Subhash Kumar is Managing Director of A Ltd. and also holds 72{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} capital of B Ltd.(B Ltd. is subsidiary of A Ltd.) 

Suggested Answers:

(i)  Reporting Entity Maya Ltd.  : 

Sheetal Ltd. (subsidiary) is a related party  

Fair Ltd.(subsidiary) is a related party 

Reporting entity- Sheetal Ltd.  

Maya Ltd. (holding company) is a related party  

Fair Ltd. (subsidiary) is a related party

Reporting entity- Fair Ltd.  

Maya Ltd. (holding company) is a related party

Sheetal Ltd. (holding company) is a related party

Care Ltd. (investor/ investing party) is a related party

Reporting entity- Care Ltd.  

Fair Ltd. (associate) is a related party 

(ii) In the given case all parties are related to each other.

  1. (a) Following is the summarized Balance Sheet of B-22Limited as on 31st March, 2019 :
Assets Rs. Assets Rs.
Equity Shares of Rs. 10 Tangible Fixed Assets 58,50,000
each fully paid up 17,00,000 Current Assets 34,50,000
Revenue reserve 23,50,000
Securities Premium 2,50,000
Profit & Loss Account 2,00,000
Secured Loans:
9 {9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Debentures 22,50,000
Unsecured Loans 8,50,000
Current maturities of
long term borrowings 15,50,000
Total 93,00,000 Total 93,00,000

The company wants to buy back 35,000 equity shares of Rs. 10 each, on 1st April, 2018 at Rs. 30 per share. Buy back of shares is duly authorized 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 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.

Solution: 

Determination of Buy back of maximum no. of shares as per the Companies Act, 2013

Shares Outstanding Test

Particulars (Shares)
Number of shares outstanding 1,70,000
25{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of the shares outstanding 42,500

 

2.

 Resources Test: Maximum permitted limit 25{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of Equity paid up capital + Free Reserves

Particulars Rs.
Paid up capital ( Rs. ) 17,00,000
Free reserves ( Rs. ) (23,50,000 + 2,50,000 + 2,00,000) 28,00,000
Shareholders’ funds ( Rs. ) 45,00,000
25{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of Shareholders fund ( Rs. ) 11,25,000
Buy back price per share Rs. 30
Number of shares that can be bought back (shares) 37,500

 

Debt Equity Ratio Test: Loans cannot be in excess of twice the Equity Funds post Buy Back

Particulars Rs.
(a) Loan funds ( Rs. ) (22,50,000 + 8,50,000 + 15,50,000) 46,50,000
(b) Minimum equity to be maintained after buy back
in the ratio of 2:1 ( Rs. ) (a/2) 23,25,000
(c) Present equity shareholders fund (Rs.) 45,00,000
(e) Maximum permitted buy back of Equity (Rs.) see note 16,31,250
(f) Maximum number of shares that can be bought
back @ Rs. 30 per share 54,375 shares

Summary statement determining the maximum number of shares to be bought back

 

Particulars Number of shares
Shares Outstanding Test 42,500
Resources Test 37,500
Debt Equity Ratio Test 54,375
Maximum number of shares that can be bought 37,500
back [least of the above]

As such Company can buy back 35,000 Equity Shares as it is within the provisions of Companies Act, 2013 

Working Note

Amount transferred to CRR and maximum equity to be bought back will be calculated by simultaneous equation method.

Suppose amount transferred to CRR account is ‘x’ and maximum permitted buyback of equity is ‘y’.

Then

(45,00,000 – x) – 23,25,000 = y (1)

(y/ 30) x 10 = x =                       ( 2)  

by solving the above equation, we get

x = Rs. 5,43,750 y = Rs. 16,31,250

 

As per Section 68 (2) (d) of the Companies Act 2013, the ratio of debt owed by the company should not be more than twice the capital and its free reserves after such buy-back. Further under Section 69 (1), on buy-back of shares out of free reserves a sum equal to the nominal value of the share bought back shall be transferred to Capital Redemption Reserve (CRR). 

As per section 69 (2) utilization of CRR is restricted to fully paying up unissued shares of the Company which are to be issued as fully paid-up bonus shares only. It means CRR is not available for distribution as dividend. Hence, CRR is not a free reserve. Therefore, for calculation of future equity i.e. share capital and free reserves, amount transferred to CRR on buy-back has to be excluded from the present equity.

However, company wants to buy-back only 35,000 equity shares @ Rs. 30. Therefore, buy-back of 35,000 shares, as desired by the company is within the provisions of the Companies Act, 2013.

 

(b) Aarohi Ltd. made a public issue of 11,00,000 equity shares of Rs 10 each at a premium of Rs. 10, the amounts payable on application were Rs. 4 along with the full amount of premium and Rs. 6 at allotment. Out of the above 1,00,000 equity shares were issued to promoters and the balance was offered to the public which was underwritten by three underwriters Ashish, Alok and Ajay as follows : 

Ashish – 4,00,000 shares including firm underwriting 80,000 shares. 

Alok – 3,00,000 shares including firm underwriting 30,000 shares. 

Ajay – 3,00,000 shares including firm underwriting 1,10,000 shares. 

Total subscriptions received by Aarohi Ltd. were 1,50,000 shares (excluding firm underwriting and marked applications) 

The marked applications (excluding firm underwriting) were, 

Ashish – 97,500 shares, 

Alok – 1,95,000 shares and 

Ajay – 1,48,500 shares. 

Underwriters are entitled to maximum commission permissible by law on the issue price of shares. The underwriting contract provides that benefit of firm underwriting is to be given to individual underwriters. 

You are required to: 

(i) Determine the liability of each underwriter in number of shares; 

(ii) Compute the amounts payable or due from underwriters; and 

(iii) Pass Journal Entries in the books of the company relating to underwriting.

 

(a) The following are the summarized Balance Sheets of VT Ltd. and MG Ltd. as on 31st March, 2018:

Liabilities VT Ltd. Rs. MG Ltd. Rs. Assets VT Ltd. Rs. MG Ltd. Rs.
Share Capital Fixed Assets 14,00,000 5,00,000
Equity Shares of Investment 1,60,000 1,60,000
Rs. 10 each 12,00,000 6,00,000 Current Assets:
10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Pref. Shares Inventory 4,80,000 6,40,000
of Rs. 100 each 4,00,000 2,00,000 Trade receivables 8,40,000 4,20,000
Reserves and Cash at Bank 2,20,000 80,000
Surplus 6,00,000 4,00,000
Secured Loans:
12{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Debentures 4,00,000 3,00,000
Current
Liabilities:
Trade payables 5,00,000 3,00,000
31,00,000 18,00,000 31,00,000 18,00,000

Details of Trade receivables and trade payables are as under:

VT Ltd. (Rs.) MG Ltd. (Rs.)
Trade receivables
Debtors 7,20,000 3,80,000
Bills Receivable 1,20,000 40,000
8,40,000 4,20,000
Trade payables
Sundry Creditors 4,40,000 2,50,000
Bills Payable 60,000 50,000
5,00,000 3,00,000

Fixed Assets of both the companies are to be revalued at 15{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} above book value. 

Inventory in Trade and Debtors are taken over at 5{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} lesser than their book value. 

Both the companies are to pay 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Equity dividend, Preference dividend having been already paid.

After the above transactions are given effect to, VT Ltd. will absorb MG Ltd. on the following terms:

(i) VT Limited shall issue 16 Equity Shares of Rs. 10 each at par against 12 shares of MG Ltd.

(ii) 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Preference Shareholders of MG Ltd. will be paid at 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} discount by issue of 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Preference Shares of Rs. 100 each at par in VT Ltd.

(iii) 12{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Debenture holders of MG Ltd. are to be paid at 8{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} premium by 12{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Debentures in VT Ltd. issued at a discount of 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}.

(iv) Rs. 60,000 is to be paid by VT Ltd. to MG Ltd. for Liquidation expenses. 

(v) Sundry Debtors of MG Ltd. include Rs. 20,000 due to VT Ltd.

Prepare:

(a) Journal entries in the books of VT Ltd.

(b) Statement of consideration payable by VT Ltd.

Suggested Answer: Please Refer Question 8.4 of Chapter Amalgamation

 

(b)

BT Limited went into Voluntary Liquidation on 31st March, 2018, when their detailed Balance Sheet read as follows: 

10,000 12{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Cumulative Pref. shares of Rs. 100 each fully paid 

10,000 Equity shares of Rs. 100 each, Rs. 75 paid up

20,000 Equity shares of Rs. 100 each, Rs. 60 paid up

Profit and loss a/c 

12{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Debentures 

[having a floating charge on all assets]

Int. outstanding on debentures 

Creditors 

10,00,0007,50,000

12,00,000

(5,25,000)

10,00,000

1,20,000

8,50,000

43,95,000

Land and buildings 

Plant and machinery 

Furniture 

Patents 

Stock 

Trade Receivables

Cash at bank 

17,60,000

12,50,000

4,75,000

1,45,000

1,80,000

  5,09,300

75,700

43,95,000

 

The dividends on preference shares were in arrear for one year. Creditors include preferential creditors of  Rs. 75,000. The balance creditors are discharged subject to 5{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} Discount.

The assets realised are as under:

  • Land and buildings Rs. 24,50,000
  • Plant and machinery  Rs. 9,00,000
  • Furniture Rs. 2,85,000
  • Patents Rs. 90,000
  • Stock Rs. 2,80,000
  • Trade Receivables Rs. 3,15,000

The expenses of liquidation amounted to Rs. 45,000. 

The Liquidator is entitled to a commission of 3 per cent on all assets realised except cash at bank All payments were made on 30th June 2018. Working notes should form part of your answer.

Suggested Answer: This question is on similar lines as  Question 2.3 of liquidation. Please refer it. 

4.

(a) (i)

The following particulars are extracted from Trial Balance of SM Bank Limited – an overseas Bank as on 31st March 2018:

Rebate on bills discounted ( not due on  31.03.2017)

Bills discounted 

Discount received 

26,592

15,16,800

1,26,859

An analysis of the bills discounted reveals as follows:

Amount    Due date    Rate of discount 
1,46,200 4th May, 2018 15{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}
2,30,400 12th May, 2018 15{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}
4,35,900 28th May, 2018 15{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}
4,36,200 18th June, 2018 16{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}
2,68,100 4th july, 2018 16{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}

You are required to calculate 

  • Rebate on bills discounted as on 31.03.2018
  • And pass Journal entries. 

Suggested Answer: This question is on similar lines as  Question 1.6 of chapter Banking Companies of this Book. Please refer it. 

(ii) 

Following information is also given for SM Bank:

Assets  Rs. In lacs
Standard 

Sub- standard 

Doubtful advances- unsecured portion

Doubtful:

        1.For one year  ( fully secured)

        2. For 1to 3 year (fully secured) 

        3. For more than three years 

Loss assets 

75,00

60,00

1,500

12,00

9,00

9,00

15,00 

Additional information :

  1. Standard assets include Rs. 15,00 lakhs advances to Commercial Real Estate (CRE)
  2. Out of Rs. 60,00 lakhs of substandard asset Rs. 20,00 lakhs are unsecured. Unsecured includes Rs. 5,00 lakhs in respect of infrastructure loan accounts with ESCROW safeguard.
  3. Doubtful asset for more than 3 years include Rs. 4,00 lakhs which is covered by 50{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} ECGC, value of security of which is Rs. 150 lakhs

Suggested Answer

Statement showing calculation of Provision

Assets/ Advances  Secured / Unsecured  Amount  {9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of Provision Provision in lacs
Standard  Advances to CRE 1,500 1{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 15
Other Advances 7500-1500 6,000 0.40{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 24
Sub- standard: Secured 6,000-2000 4,000 15{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 600
Unsecured – 

in respect of infrastructure loan accounts where escrow accounts are available

500 20 {9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 100
unsecured 1,500 25{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 375
Doubtful :
For 1 year Secured  1,200 25{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 300
For More than 1to 3 year Secured  900 40{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 360
For more than 3 years Covered by ECGC

400 -150 = 250 – less ECGC 50{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} that is 125 = unsecured portion 125.

Therefore provision required 100{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of 125

125
Other unsecured 900-400 500 100{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 500
Loss Assets  1,500 100{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} 1,500
4,049

For video lectures visit:  CA Inter Video Lectures

Scroll to Top