Corporate Accounting - Maharshi Dayanand University, Rohtak

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30 dEiuh ys[kkadu Working Notes : (1) C;kt dh x.kuk 40,000 #i;s ij (1 Qjojh] 1997 ls 30 vizSy] 1997 rd½ 3 eghus dk C;kt 20,000 #i;s ij (1 ebZ ls 31 ebZ] rd½ 1 eghus dk C;kt 40,000 × 3 6 × = Rs. 600 12 100 20,000 × 1 6 × = Rs. 100 12 100 = 700 vfèkd va'kksa ds fy, vkosnu i=k izkIr gksuk (Over-Subscription) lkekU;r% lqn`
dEiuh [kkrs 31 izkFkZuk i=k ij 3 #- vkcaVu ij 4 #- ¼izhfe;e lfgr½ izFke ,oa vfUre ;kpuk ij 4 #-A va'kksa ij vfèkfHknku gqvk rFkk 3,60,000 va'kksa ds fy, vkosnu izkIr gq,A va'kksa dk vkcaVu bl izdkj gqvkµ 1,50,000 va'kksa ds vkosndksa dks 1,50,000 va'k 25,000 va'kksa ds vkosndkas dks dqN ugha 1,85,000 va'kksa ds vkosndksa dks 50,000 va'k izkFkZuk i=k ij vkfèkD; jkf'k dk iz;ksx vkcaVu rFkk izFke ;kpuk ij fd;k x;kA lHkh ns; jkf'k;ka izkIr gks xbZA mi;qZDr ysu&nsuksa ds fy, tuZy ys[kk dhft, rFkk vkfFkZd fpëk cukb;sA Solution : CALCULATION TABLE No. of Shares No. of Shares Excess Money Adjusted on Adjusted on Refund Applied Alloted received on Allotment First & Final Application 1,50,000 1,50,000 NIL NIL NIL NIL 25,000 NIL 25,000 × Rs. 3 NIL NIL Rs. 75,000 Rs. 75,000 1,85,000 50,000 1,35,000 × Rs. 3 50,000 × Rs. 4 50,000 × Rs. 4 Rs. 5,000 Call Rs. 4,05,000 Rs. 2,00,000 Rs. 2,00,000 3,60,000 2,00,000 Rs. 4,80,000 Rs. 2,00,000 Rs. 2,00,000 Rs. 80,000 JOURNAL OF AWADH TYRES LTD. Rs. Rs. Bank A/c Dr. 10,80,000 To Share Application A/c 10,80,000 (Being share application money received for 3,60,000 shares) Share Application A/c Dr. 10,80,000 To Share Capital A/c 6,00,000 To Share Allotment A/c 2,00,000 To Calls in Advance A/c 2,00,000 To Bank A/c 80,000 (Being transfer of share application money to capital, allotment & calls in advance, excess refunded) Share Allotment A/c Dr. 8,00,000
Page 1 and 2: dEiuh ys[kkadu ch- dkWe- II nwjLFk
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Page 13 and 14: dEiuh [kkrs 13 Issued Capital : 60,
Page 15 and 16: dEiuh [kkrs 15 Application No. Date
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Page 41 and 42: dEiuh [kkrs 65 ASSIGNMENTS 1. Defin
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_.k i=kksa dk 'kksèku 155 Dec.31 P
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_.k i=kksa dk 'kksèku 157 SINKING
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_.k i=kksa dk 'kksèku 159 uksVµ1.
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_.k i=kksa dk 'kksèku 161 Sept. 30
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_.k i=kksa dk 'kksèku 163 _.ki=kks
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_.k i=kksa dk 'kksèku 165 4. The f
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_.k i=kksa dk 'kksèku 167 1 tuojh]
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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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lekesyu ds iwoZ o i'pkr dk ykHk ;k
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_.k i=kksa dk 'kksèku 195 izk:i (P
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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 201 (v) lap;
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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 221 2. [;kfr O;ol
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[;kfr dk ewY;kadu 223 ys[kkikydksa
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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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[;kfr dk ewY;kadu 257 fiNys ikap o"
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va'kksa dk ys[kkadu 259 vè;k;&8 va
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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 275 'kq) ykHk l
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va'kksa dk ys[kkadu 277 Less Prefer
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va'kksa dk ys[kkadu 279 Ðkl rFkk d
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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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dEifu;ksa dk ,dhdj.k] vUryZ;u ,oa i
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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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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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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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