Paper/Subject Code: 46012/Finance: Financial Accounting
TYBMS SEM 5
Financial Accounting
(Q.P. November 2024 with Solution)
(1) All Questions are compulsory with Internal Choice.
(2) Each Questions carries equal marks.
(3) Use of Simple C Calculator is allowed.
Q.1 A) Choose Correct Alternative and rewrite the sentence: (Any 8) (08)
1. __________ must be included in the Current Liabilities" section of the Balance Sheet.
a) Trade receivables
b) Deferred tax assets
c) Short-term borrowings
d) Property, plant, and equipment
2. Under Schedule III of the Companies Act, 2013, assets are classified as _________.
a) Non-Current Assets and Current Assets
b) Fixed Assets and Variable Assets
c) Contingent Assets and Non-Contingent Assets
d) Liquid and Illiquid Assets
3. When an issue is fully subscribed, the liability of the underwriter is ________.
a) Reduced proportionately
b) Eliminated entirely
c) Transferred to sub-underwriters
d) None of the above
4. The portion of an issue which is not marked by any specific underwriter is called ________.
a) Marked application
b) Unmarked application
c) Firm underwriting
d) Subscribed capital
5. According to AS 11, exchange rate differences arising on the settlement of monetary items should be ________.
a) Deferred
b) Recognized in the Profit and Loss Account
c) Adjusted in the reserves
d) Ignored
6. If a company purchases goods worth rate changes to 272 when payment is $1,000 when the exchange rate is 1 USD =Rs. 70, and the made, how should the exchange difference be treated?
a) As an income of ₹2,000
b) As an expense of ₹2,000
c) Ignored in the accounts
d) Added to the cost of goods purchased
7. AS-13 requires that current investments should be valued at __________.
a) Cost
b) Market value
c) Cost or fair value, whichever is lower
d) Cost or market value, whichever is higher
8. When an investment is sold at a price higher than its cost, the difference is recorded as _________.
a) Capital Gain
b) Revenue Gain
c) Depreciation
d) Premium on investment
9. _________ is the primary objective of the IFAC Code of Ethics for Professional Accountants.
a) To ensure that accountants follow tax laws accurately
b) To provide a framework for ethical conduct. in accounting practices
c) To regulate accounting firms
d) To increase profits for organizations
10. Ethical violations in the preparation of financial reports can lead to ___________.
a) Greater profitability for the company
b) Increased trust and confidence from investors
c) Loss of credibility, legal penalties, and damage to professional reputation
d) More investment opportunities
Q.1 B) Match the terms in Column A with the correct Answers in Column B.: (Any 8) (08)
|
Column A |
Column B |
|
1. Balance Sheet |
a) Applications that cannot be identified with a
particular underwriter |
|
2. Exchange Rate |
b) Decrease in the value of assets due to wear and
tear |
|
3. Market Value |
c) Applications where the name of the underwriter is
noted |
|
4. Integrity |
d) Exchange rate at the balance sheet date |
|
5. Marked Applications |
e) A statement that shows the financial position of
a company |
|
6. Materiality |
f) Value of an investment as determined by the stock
market |
|
7. Investment Income |
g) Ethical principle requiring accountants to act
with fairness |
|
8. Depreciation |
h) The significance of an item's impact on financial
statements |
|
9. Closing Rate |
i) Income derived from dividends and interest on
investments |
|
10. Unmarked Applications |
j) The rate at which one currency is exchanged for
another |
Q.2 A) Sona Ltd. Provide you the following Trial Balance as on 31 March, 2024. (15)
|
Particulars |
Rs, |
Particulars |
Rs. |
|
Furniture and Fixtures |
5,00,000 |
Share Capital |
30,00,000 |
|
Land and Building |
20,00,000 |
General Reserve |
2,00,000 |
|
Plants and Machinery |
2,00,000 |
Profit for the Year |
3,90,000 |
|
Patents |
3,00,000 |
Long-Term Debt |
50,000 |
|
Investments (at Cost) |
1,00,000 |
Term Loan |
2,00,000 |
|
Loans and Advances |
90,000 |
Debentures |
17,00,000 |
|
Inventory (at Cost) |
2,00,000 |
Bank Overdraft |
1,00,000 |
|
Bills Receivable |
50,000 |
Trade Payables |
1,20,000 |
|
Sundry Debtors |
7,50,000 |
Outstanding Dividend |
50,000 |
|
Cash at Bank |
15,00,000 |
Tax Provision |
50,000 |
|
Cash on Hand |
1,70,000 |
|
|
|
|
58,60,000 |
|
58,60,000 |
Additional Information:
1. Authorised Share Capital Consist 5,00,000 Equity Shares of ₹ 10 each and 50,000 10% Preference of 100 each.
2. Share Capital Consist 2,00,000 Equity Shares of 10 each and 10% Preference of 100 each.
2. Transfer 1,90,000 to the General Reserve.
3. Out of the Debtors 2,50,000/- are outstanding for a period exceeding six months. All debtors are unsecured and considered good.
4. Sundry Creditors included Creditors for Goods ₹ 1,00,000. While the remaining are for Expenses.
5. Investment represents Equity Share in S Ltd. of ₹ 10 each, 5 Paid up.
6. Bill Discounted with bank worth 50,000 not matured till the Balance sheet date.
You are required to prepare the Balance Sheet of Sona Limited as on 31 March, 2024 as per Schedule III requirements companies Act, 2013.
OR
Q.2 B) Mayank Ltd. issued 3,50,000 equity shares of 20 each. The issue was underwritten by Madhav, Mehak and Manav as follows:
Madhav 1,50,000 shares; Mehak 1,50,000 Shares; Manav 50,000 Shares
An addition, there was Firm underwriting as under
Madhav 3,000 Shares; Mehak 2,000 Shares and Manav 2,000 Shares.
Application. The number of Marked applications were as follows:
Madhav: 1,40,000 shares, Mehak: 1,00,000 shares and Manav: 18,000 shares
Determine the liability of each of the underwriters, If
1. Benefits of Firm underwriting is given /Credit is given for Firm underwriting.
2. Benefits of Firm underwriting is not given /Credit is not given for Firm underwriting.
Q.3 A) Minakshi Ltd., Imported goods from Magnus Enterprises Chicago worth US $ 50,00,000 on 20th February, 2024, on which date the exchange rate of 1 US $ was Rs. 85.00
The payment for the same was Paid as under (15)
|
Date |
Amount |
Rate |
|
20/03/2024 |
$10,00,000 |
₹ 83.25 |
|
20/04/2024 |
$10,00,000 |
₹82.50 |
|
20/05/2024 |
$10,00,000 |
₹81.00 |
|
20/06/2024 |
$10,00,000 |
₹83.00 |
|
20/07/2024 |
$10,00,000 |
₹82.75 |
Minakshi Ltd. closes its books on 31st March every year. The exchange rate on 31st March, 2024 was 1 US $, 81.50.
Pass Journal Entries for the above transactions in the books of Minakshi Ltd. and prepare Foreign Exchange Fluctuation Account.
Q.3 B) Following is the extract of Trial Balance of Manisha Ltd. As on 31st March 2024. (15)
|
Particulars |
Rs. |
Rs. |
|
Sales |
|
3,00,00,000 |
|
Opening Stock of Raw Material |
|
30,00,000 |
|
Opening Stock of Finished Goods |
|
15,00,000 |
|
Purchase of Raw Material |
|
50,00,000 |
|
Purchase Return |
|
5,00,000 |
|
Sales Return |
|
50,00,000 |
|
Dividend received |
|
12,00,000 |
|
Sundry Income |
|
5,00,000 |
|
Freight on Raw Material |
|
50,000 |
|
Salaries and Wages |
|
5,00,000 |
|
Bonus to Employees |
|
2,00,000 |
|
Directors Remuneration |
|
15,00,000 |
|
Depreciation on: |
|
|
|
Plant and Machinery |
10,00,000 |
|
|
Furniture |
5,00,000 |
|
|
Motor Vehicle |
1,00,000 |
16,00,000 |
|
Interest on Loan |
|
15,00,000 |
|
Repairs and Maintenance |
|
2,00,000 |
|
Insurance Premium of Office Premises |
|
50,000 |
|
Electricity charges |
|
1,00,000 |
|
Advertisement Expenses |
|
2,50,000 |
|
Sundry Expenses |
|
20,000 |
|
Rent, Rates and Taxes. |
|
40,000 |
|
Audit Fees |
|
1,00,000 |
Additional Information
1. Closing stock of Raw Material und Finished Goods was Rs.12,00,000 and Rs. 17,00,0000 respectively.
2. Outstanding Salaries and Wages were ₹ 1,15,000.
3. Sundry Income Receivable was ₹ 30,000.
4. Prepaid Advertisement Expenses 20,000.
5. Make Provision for Taxation 4,00,000.
You are required to Prepare Statement of Profit and Loss for the year ended 31" March 2024.
Q. 4 A) On Ist April, 2023; 12,000 11% debentures of ₹ 100 each of Meenal Ltd. were held as investment by Mrs. Menka Mestry at a cost of 4,80,000
The following other transactions related to Purchase and Sales of these Debentures are as follows:
Purchase:
|
31 May, 2023 |
2500 Debentures |
at 98 Ex-Interest |
|
28 February, 2024 |
2000 Debentures |
at 102 Cum-Interest |
Sales:
|
30th August, 2023 |
1500 Debentures |
at 104 Cum-Interest |
|
30th November, 2023. |
1200 Debentures |
at 96 Ex-Interest |
Meenal Ltd. pays interest on 30th June and 31" December every year.
You are required to prepare investment in 11% debentures in Meenal Ltd. Account for the above Transactions as it would appear in the books of Mrs. Menka Mestry. (Apply AS-13) (15)
OR
Q.4 B) On 1st April 2023 Mrs. Meena Singh holds 30,000 Equity Shares of 10 each in Monsoon Ltd., at a cost of 4,70,000,
On 30th April, 2023 she purchased 15,000 additional shares of the same Company at a cost of ₹ 2,00,000
On 10th June 2023 Company issued a bonus of Two share for every Nine shares held as on that date.
On 15th September, 2023 she purchased right shares, announced by the Company at the rate of Three shares for every Eleven shares held as on that date at Rs. 12 each.
On 10th January 2024 she sold 10,000 shares for 20 each.
Prepare Investment in Equity shares account in the books of Mrs. Meena Singh for the year ended 31st March 2024. (08)
Q.4 C) RedShoes Ltd. issued 40,000 debentures of ₹ 100 each. Following three underwriters have taken responsibility as under:
Arther - 18,000 debentures, Jack - 12,000 debentures and Hans-10,000 debentures The company received applications for 37,500 debentures.
The Marked Applications were as under for 35,000 Debentures.
Ravi 17,000 debentures, Rami-11,000 debentures and Rory-7,000 debentures.
You are required to show the allocations of liability of each underwriter.
Q.5 A) 1) Explain Need of ethical behaviour in accounting profession.
In the accounting profession, ethical conduct means following a set of moral standards that also guide the profession and ensure a transparent and honest reporting of the company’s financial situation and standing. Accountants who do handle financial records have access to sensitive information which they are obligated to act with not only client interests in mind but with public responsibility.
Principles of Ethical Behaviour:
Honesty – Professional integrity in all dealings.
Objectivity - No bias, conflict of interest or undue influence.
Professional Competence and Due Care -Keeping abreast of the level of knowledge and skill required and acting diligently.
Confidentiality – Keeping sensitive information that can be accessed during professional duties, confidential.
Professional Behaviors -Adherence to applicable laws and regulations, avoidance, of behavior which discredits the profession.
Importance:
Ethical conduct leads to trust, compliances with laws and rules, fraud and misrepresentation is prevented and the reputation of the profession is maintained. It is a necessary to establish credibility and trust of financial information.
Ethical behaviour ensures trust, transparency, and accountability in financial reporting. It protects the public interest, supports good business practices, and maintains the credibility of the accounting profession.
2) Explain the increasing role of Whistle- Blowing.
Whistle-blowing—the act of exposing wrongdoing, unethical behavior, or illegal activities within an organization—has grown significantly in prominence and importance in recent years. This rise is fueled by several social, legal, technological, and organizational developments. Here's an overview of the increasing role of whistle-blowing:
1. Enhanced Legal Protections and Frameworks
Many countries have enacted laws to protect whistle-blowers from retaliation, such as:
-
The Whistleblower Protection Act (U.S.)
-
The Public Interest Disclosure Act (UK)
-
EU Whistleblower Protection Directive
These legal frameworks encourage individuals to report wrongdoing without fear of losing their jobs or facing legal consequences.
2. Growing Corporate Accountability and Ethics Standards
Increased expectations for transparency and corporate responsibility mean that businesses are now more accountable to the public, investors, and regulators. Whistle-blowers play a key role in:
-
Exposing corruption and fraud
-
Highlighting environmental violations
-
Identifying safety risks and labor abuses
3. High-Profile Whistle-Blowing Cases
Cases like:
-
Edward Snowden (NSA surveillance)
-
Frances Haugen (Facebook)
-
Sherron Watkins (Enron)
have shown the massive impact whistle-blowers can have on public policy, corporate governance, and public awareness.
4. Technology and Anonymity
Modern communication tools and platforms (like secure emails, whistle-blower hotlines, and encrypted apps) make it easier and safer for individuals to report misconduct anonymously and securely.
5. Support from Civil Society and Media
NGOs, watchdog organizations, and investigative journalists increasingly support whistle-blowers. Their role in bringing whistle-blower claims to light has increased trust in these disclosures and put more pressure on institutions to respond appropriately.
6. Cultural Shift Towards Transparency
There's a growing cultural emphasis on ethics, transparency, and speaking up. Employees are increasingly seen not just as workers but as stakeholders in organizational integrity.
7. Whistle-Blowing in the Digital Age
With data breaches, cybercrime, and AI-related ethical concerns on the rise, whistle-blowers in the tech sector are increasingly crucial for safeguarding user rights, data privacy, and fair practices.
OR
Q.5 B) Write Short Notes: (Any 3) (15)
1. Goodwill
"Goodwill" can refer to two distinct concepts:
1. Goodwill (in Accounting)
In accounting, goodwill is an intangible asset that arises in the context of a business acquisition.
How it arises:
Goodwill is recognized when one company purchases another company for a price higher than the fair market value of its net identifiable assets (i.e., its assets minus its liabilities).
- Brand Reputation: The value of a strong brand name and public perception.
- Customer Loyalty: A stable and satisfied customer base that ensures recurring revenue.
- Strong Management Team: The expertise and efficiency of the company's leadership.
- Proprietary Technology/Know-how: Unique processes or knowledge that give a competitive edge (even if not formally patented).
- Good Customer and Employee Relations: Positive relationships that foster business success and retention.
- Synergies: The expected benefits from combining two businesses, such as cost savings or increased market share.
Accounting Treatment:
Unlike most tangible assets that are depreciated or other intangible assets that are amortized over their useful life, goodwill is not amortized. Instead, it is subject to annual impairment testing. If the fair value of the acquired business falls below its carrying amount on the balance sheet, the goodwill must be "impaired," meaning its value is written down, which results in a loss on the income statement.
2. Goodwill Industries (the Non-Profit Organization)
Goodwill Industries International Inc., commonly known as Goodwill, is a renowned non-profit organization dedicated to providing job training, employment placement services, and other community-based programs for people
Mission and Services:
Founded in 1902 by Reverend Edgar J.
- Operating Thrift Stores: Donated clothing and household items are sold in Goodwill retail stores.
The revenue generated from these sales is the primary funding source for its programs. - Providing Job Training and Placement: Goodwill offers various vocational training programs, skills development, career counseling, resume building, interview preparation, and job placement assistance.
They serve a wide range of individuals, including those with disabilities, veterans, youth at risk, and people with other challenges to employment. - Community Programs: Beyond employment, many local Goodwill organizations offer supportive services like financial literacy education, English language training, and other resources to help individuals achieve self-sufficiency.
- Environmental Sustainability: By collecting and reselling used goods, Goodwill also plays a significant role in waste reduction and environmental sustainability.
Goodwill operates as a network of independent, community-based organizations across the United States and several other countries, each tailoring its programs to meet local needs.
2. Marked and Unmarked Application
Marked Application: This is an application form for shares/debentures that carries the unique stamp or seal of a specific underwriter.
It signifies that the subscription was secured through the direct efforts or distribution channels of that particular underwriter. Marked applications are crucial for determining each underwriter's sales performance and their net liability (how many shares they still need to subscribe to) for the issue. -
Unmarked Application: This refers to an application form that does not bear any underwriter's stamp. These subscriptions come directly from the general public, independent of any specific underwriter's direct marketing efforts (e.g., applications received directly by the company or through common banking channels). For liability calculations, unmarked applications are typically distributed proportionally among all underwriters involved in the issue.
The distinction helps companies and underwriters precisely track sales attribution and allocate financial responsibilities during an initial public offering (IPO) or other security issues.
3. Net Liability of Underwriters
"Net liability of underwriters" means the sum which underwriters are required to take or for which they are responsible after deducting therefrom allowances on account of adjustments from firm underwriting agreements, marked applications and for any other adjustments. Underwriters of a public offering of securities automatically subscribe to any portion of the offering not bought by the public. Their final, or net, liability is determined after subtracting the amount of shares subscribed by the public (and credited to each underwriter) and adding any firm underwriting commitments.
Formula:
Net Liability = Gross Liability – Marked Applications – Unmarked Applications (ratio) + Firm Underwriting
This net liability represents the number of shares that the underwriter is technically required to purchase, and therefore, represents the actual "net syndicate exposure" that the underwriter has in the issue.
It is an important parameter to consider the risk of each underwriter.
Solid underwriting is always included in the calculation of net liability.
Help to facilitate equitable allocation of the shares not subscribed among underwriters.
4. Fixed Return based Investment
A Fixed Return-based Investment is a type of financial instrument where the investor is guaranteed to receive a predetermined or fixed rate of return on their principal investment over a specified period. These investments are characterized by their predictability and stability, making them attractive to investors seeking consistent income and lower risk.
Characteristics:
- Predictable Income: Investors know exactly how much they will earn, either as regular interest payments or a lump sum at maturity.
- Lower Risk: Generally considered less volatile than equity investments, as the returns are not tied to market fluctuations.
However, they are still subject to inflation risk and interest rate risk. - Principal Protection: In most cases, the original principal invested is returned to the investor at the end of the investment term.
Common examples of fixed return-based investments include:
- Fixed Deposits (FDs): Offered by banks, providing a set interest rate for a fixed term.
- Bonds and Debentures: Debt instruments issued by governments or corporations, paying periodic interest (coupons) and returning the principal at maturity.
- Government Securities (G-Secs): Bonds issued by the government, often considered very low-risk due to sovereign guarantee.
- Guaranteed Investment Certificates (GICs): Similar to FDs, common in some countries.
These investments are suitable for conservative investors, those saving for specific future expenses, or individuals seeking to diversify a higher-risk portfolio with stable assets.
5. Difference between Reporting currency and Foreign Currency
|
|
Reporting Currency |
Foreign Currency |
|
Perspective |
The currency for external financial reporting
of the consolidated entity. |
Any currency that is not an entity's functional
currency (from the perspective of that specific entity). |
|
Purpose |
To present a unified and understandable financial
picture for stakeholders. |
To enable transactions in different economic
environments. |
|
Scope |
Applies to the entire consolidated group's
financial statements. |
Applies to individual transactions or operations
by an entity in a currency other than its functional currency. |
|
Conversion |
Financial statements of subsidiaries (in their
functional currencies) are translated into the reporting currency. |
Individual transactions (in foreign currencies) are remeasured
into the entity's functional currency. |
|
Gains/Losses |
Translation adjustments typically go to Other
Comprehensive Income (Equity) |
Transaction gains/losses typically go to the Income
Statement. |
|
Example |
A US parent company reports in USD for its
global operations. |
The Indian subsidiary of that US company buys raw
materials in EUR (foreign currency to its INR functional currency). |
Elective: Logistics & SCM (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: CC & PR (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | Solution | |
2024 | Nov | ||
2025 | April | Solution | |
Elective: Finance: IAPM (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: Marketing: Service Marketing (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: HR : Finance for HR Professional & Compensation Management (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: Finance : Commodity & Derivatives (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | Solution | |
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: Marketing : E-Commerce & Digital Marketing (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: HR : Strategics HRM (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | Solution | |
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: Marketing : Sales & Distribution (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: HR : Performance Management & Career Planning (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | Solution | |
2025 | April | Solution | |
Elective: Finance : Financial Accounting (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | Solution | |
2019 | Nov | ||
2022 | Nov | ||
2023 | April | Solution | |
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: Marketing : Customer Relationship Management (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | Solution | |
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: Human Resource: Industrial Relation (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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2018 | Nov | Solution | |
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | Solution | |
2025 | April | Solution | |
Elective: Finance : Risk Management (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | Solution | |
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
Elective: Finance : Wealth Management (CBCGS) | |||
Year | Month | Question Papers | Link |
IMP Q. |
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| Solution |
2018 | Nov | ||
2019 | April | ||
2019 | Nov | ||
2022 | Nov | ||
2023 | April | ||
2023 | Nov | ||
2024 | Nov | ||
2025 | April | Solution | |
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