Agriculture Sciences - ICAR AIEEA (Horticulture & Plant Pathology) previous year questions (PYQ)

Strict accrual-based recognition ensuring revenue matches incurred expenses for the accounting period (Pomology: Cultivation of Major Fruit Crops (Mango, Banana, Citrus, Apple))

Cash-basis omission of unbilled accrued liabilities without footnote disclosure

Arbitrary capitalization of regular operational expenses without future economic benefit

Off-balance sheet concealment of material contingent liabilities

Interest coverage ratio and net debt-to-EBITDA within prudential regulatory thresholds (Pomology: Cultivation of Major Fruit Crops (Mango, Banana, Citrus, Apple))

Gross uncollateralized receivables divided by overdue accounts payable

Speculative inventory holding periods ignoring market depreciation

Nominal face value of authorized share capital without considering equity

Ethylene ($C_2H_4$) (Agricultural Entomology: Integrated Pest Management (IPM) and Economic Threshold Levels)

Abscisic Acid (ABA)

Gibberellic Acid ($GA_3$)

Cytokinin