Corporate Accounting - Maharshi Dayanand University, Rohtak

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Copyright © 2004, Maharshi Dayanand University, ROHTAK All Rights Reserved. No part of this publication may be reproduced or stored in a retrieval system or transmitted in any from or by any means; electronic, mechanical, photocopying, recording or9,300 otherwise, without the written permission of the copyright holder. Maharshi Dayanand University ROHTAK – 124001 Developed & Produced by EXCEL BOOKS PVT. LTD., A-45, Naraina, Phase 1, New Delhi-110028
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Page 13 and 14: dEiuh [kkrs 13 Issued Capital : 60,
Page 15 and 16: dEiuh [kkrs 15 Application No. Date
Page 17 and 18: dEiuh [kkrs 17 7. izFke ekax (1st c
Page 19 and 20: dEiuh [kkrs 19 Balance Sheet of Anu
Page 21 and 22: dEiuh [kkrs 21 (Being Equity Share
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Page 29 and 30: dEiuh [kkrs 29 To Share Capital A/c
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Page 37 and 38: dEiuh [kkrs 37 (c) Share Forfeiture
Page 39 and 40: dEiuh [kkrs 63 vkosnu ij izkIr vfrf
Page 41 and 42: dEiuh [kkrs 65 ASSIGNMENTS 1. Defin
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Page 47 and 48: dEiuh [kkrs 71 Give journal entries
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_.k i=kksa dk 'kksèku 157 SINKING
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_.k i=kksa dk 'kksèku 161 Sept. 30
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_.k i=kksa dk 'kksèku 165 4. The f
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_.k i=kksa dk 'kksèku 169 Debentur
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_.k i=kksa dk 'kksèku 171 Solution
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_.k i=kksa dk 'kksèku 173 SINKING
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_.k i=kksa dk 'kksèku 197 fo'ks"k
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_.k i=kksa dk 'kksèku 199 (A) From
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_.k i=kksa dk 'kksèku 203 2. va'k
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_.k i=kksa dk 'kksèku 205 (a) Prof
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_.k i=kksa dk 'kksèku 207 Calls in
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_.k i=kksa dk 'kksèku 209 BALANCE
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_.k i=kksa dk 'kksèku 211 To Wages
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_.k i=kksa dk 'kksèku 213 Working
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_.k i=kksa dk 'kksèku 215 (b) To p
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_.k i=kksa dk 'kksèku 217 Insuranc
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_.k i=kksa dk 'kksèku 219 (c) (d)
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[;kfr dk ewY;kadu 225 (iv) (v) vk;k
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[;kfr dk ewY;kadu 227 ¼c½ ,d lk>s
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[;kfr dk ewY;kadu 229 Goodwill = Av
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[;kfr dk ewY;kadu 231 (Average Prof
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[;kfr dk ewY;kadu 233 Illustration
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[;kfr dk ewY;kadu 235 Solution. In
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[;kfr dk ewY;kadu 237 mnkgj.k ds rk
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[;kfr dk ewY;kadu 239 (The concept
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[;kfr dk ewY;kadu 241 25,000 Shares
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[;kfr dk ewY;kadu 243 Actual Averag
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[;kfr dk ewY;kadu 245 1 2 × (15900
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[;kfr dk ewY;kadu 247 (iii) fofu;ks
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[;kfr dk ewY;kadu 249 mnkgj.k : X C
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[;kfr dk ewY;kadu 251 IV Year Rs. I
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[;kfr dk ewY;kadu 253 PROBLEMS vkSl
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[;kfr dk ewY;kadu 255 (iv) 1990 ds
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va'kksa dk ys[kkadu 261 6. vkUrfjd
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va'kksa dk ys[kkadu 263 mi;qZDr ds
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va'kksa dk ys[kkadu 265 Goodwill ..
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va'kksa dk ys[kkadu 267 On 31st Dec
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va'kksa dk ys[kkadu 269 Stock 1,25,
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va'kksa dk ys[kkadu 271 tc fpës es
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va'kksa dk ys[kkadu 273 Value per e
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va'kksa dk ys[kkadu 277 Less Prefer
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va'kksa dk ys[kkadu 281 Value of Sh
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va'kksa dk ys[kkadu 283 (ii) Rate o
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va'kksa dk ys[kkadu 285 Average pro
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va'kksa dk ys[kkadu 287 Fonnula of
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va'kksa dk ys[kkadu 289 Expected Ra
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va'kksa dk ys[kkadu 291 46, 666 ×
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va'kksa dk ys[kkadu 293 va'kksa ds
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va'kksa dk ys[kkadu 295 6,750 equit
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va'kksa dk ys[kkadu 297 10% Debentu
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va'kksa dk ys[kkadu 299 The annual
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va'kksa dk ys[kkadu 301 Reserve Fun
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472 dEiuh ys[kkadu odZl rFkk vU; lE
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474 dEiuh ys[kkadu R. Ltd. dk lafoy
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476 dEiuh ys[kkadu Hkkjrh; dEiuh vf
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478 dEiuh ys[kkadu (iii) pqdrk iwat
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480 dEiuh ys[kkadu (b) Machinery to
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482 dEiuh ys[kkadu (Being Conversio
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484 dEiuh ys[kkadu X Ltd. vkSj Y Lt
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486 dEiuh ys[kkadu Liabilities P Lt
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488 dEiuh ys[kkadu It was agreed th
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490 dEiuh ys[kkadu Profit and Loss
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492 dEiuh ys[kkadu R Ltd. ds dqy dk
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494 dEiuh ys[kkadu Dividend as pref
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496 dEiuh ys[kkadu The provision fo
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532 dEiuh ys[kkadu To Discount Acco
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534 dEiuh ys[kkadu Illustration 5.
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536 dEiuh ys[kkadu 57 Repair & Main
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538 dEiuh ys[kkadu Illustration 7.
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540 dEiuh ys[kkadu Schedule 14 - Ot
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542 dEiuh ys[kkadu II EXPENDITURE 2
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544 dEiuh ys[kkadu Working Notes :
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546 dEiuh ys[kkadu Deposits 3 4,93,
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548 dEiuh ys[kkadu SCHEDULE : 7 BAL
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550 dEiuh ys[kkadu Statutory reserv
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552 dEiuh ys[kkadu SCHEDULE 15 : IN
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554 dEiuh ys[kkadu I Reserve Fund 2
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556 dEiuh ys[kkadu SCHEDULE 10 : FI
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558 dEiuh ys[kkadu PRACTICAL QUESTI
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560 dEiuh ys[kkadu PREPARATION OF B
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562 dEiuh ys[kkadu Reserve Fund 62,
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564 dEiuh ys[kkadu vè;k;&13 chek d
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566 dEiuh ys[kkadu Regulatory Autho
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568 dEiuh ys[kkadu (5) LohÑr okf"k
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570 dEiuh ys[kkadu lkekU; chek dEif
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572 dEiuh ys[kkadu Add Outstanding
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574 dEiuh ys[kkadu (b) vlekIr tksf[
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576 dEiuh ys[kkadu ,d o"kZ dh vofè
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578 dEiuh ys[kkadu i'pkr 'ks"k cps
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580 dEiuh ys[kkadu 3. Balance of Fu
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582 dEiuh ys[kkadu 5. Loans and Adv
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584 dEiuh ys[kkadu 9. izkI; fcy (Bi
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586 dEiuh ys[kkadu lek;kstu lEcUèk
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588 dEiuh ys[kkadu mijksDr Hkwyksa
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590 dEiuh ys[kkadu ('kq) izhfe;e ds
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592 dEiuh ys[kkadu Rs. Fire Fund 6,
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594 dEiuh ys[kkadu Rents 45,000 Pro
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596 dEiuh ys[kkadu Commission 62,40
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598 dEiuh ys[kkadu Commission 30,80
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600 dEiuh ys[kkadu (b) Reserve for
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602 dEiuh ys[kkadu pkfg,A (7) izR;s
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604 dEiuh ys[kkadu Less Advance Tax
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606 dEiuh ys[kkadu General Insuranc
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608 dEiuh ys[kkadu BALANCE-SHEET As
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610 dEiuh ys[kkadu (ix) Printing an
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Corporate Accounting - Maharshi Dayanand University, Rohtak

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