51.
Which one of the following errors will affect the Trial Balance:

56.
A Ltd issued a prospectus inviting applications for 2,000 shares. Applications were received for 3,000 shares and pro-rata allotment was made on the applications of 2,400 shares. If A has been allotted 40 shares, how many shares he must have applied for?

59.
If a firm considers advance received from its clients as its income, then it violates which of the following concepts?