PTU Limited has 6 segments namely P, Q, R, S, T & U. The total revenues (internal and external), profit and losses and assets are set out below:…

CA Intermediate · Advanced Accounting · PYQS · September 2025
PTU Limited has 6 segments namely P, Q, R, S, T & U. The total revenues (internal and external), profit and losses and assets are set out below: ₹ in Lakh Segment P Q R S T U Total External Sales 66 94 6 5 70 9 250 Internal Sales 10 5 10 10 10 5 50 Result (P&L) 22 4 (4) 3 20 1 46 Total Assets 112 147 28 28 21 14 350 Based on the information given in above Case Scenario, answer the following Question Nos. 1-4 as per AS 17 'Segment Reporting':
(A) (A) P, Q, S & T
(B) (B) P, Q & T
(C) (C) P & T
(D) (D) P & Q

Suggested Answer and Working Notes:

Correct Answer: Option (B)

(B) P, Q & T

Topics: AS 17, AS 1, Applicability of AS

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