Accounting For Business 1234103659261919 3

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2 www.afterschoool.tk AFTERSCHOOL's MATERIAL
ACCOUNTING FOR BUSINESS
Dr. T.K. Jain.
AFTERSCHOOL
Centre for social entrepreneurship
Bikaner M: 9414430763
tkjainbkn@yahoo.co.in
www.afterschool.tk, www.afterschoool.tk

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Prepare necessary accounts..
A and B were partners in a firm sharing 3rofit in the ratio
of 5:3. C was admitted for1/5
th
share in the firm.
1 C is unable to bring his share of goodwill in cash Firms
goodwill was valued at Rs 130000
2 Land and Building was valued at Rs 38000 and Plant
and Machine was valued at Rs 30000
3. Provision for bad debts is to be maintained at the rate
of 4%. 4. A liability for Rs 1100 included in sundry
creditors was not likely to arise. 5. Rs. 10000 of
investments were taken over by old partners in their old
profit sharing ratio. 6. C will contribute his share of
capital on the basis of adjusted capitals of old partners

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Balance sheet
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Journal entries
A Dr. 3125
B dr. 1875
To Goodwill 5000
(write off goodwill)
Land & building Dr.
To revaluation 13000
(land and building
revalued)
Revaluation Ac. Dr.
To Plant & mach 5000

prov. For bad debt to
Revaluation Ac. Dr. 500
Creditors Ac dr.
To Revaluation 1100
Revaluation Dr. 9600
To A : 6000
To B: 3600
A a/c Dr. 6250
B Ac. Dr. 3750
To investment 10000

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Journal entries..
Now prepare partnership
capital account of A and B:

transfer reserves to A and B.
A gets 10000 and B 6000
Now transfer goodwill of
130000 to A and B.
A gets : 81250
B gets : 48750

A : 55000+6000-6250+10000-
3125+81250 = 142875
B : 30000+3600-1875-
3750+6000+48750 = 82725
New total capital: 225600
The new capital represent 4/5
of the total capital as C is to
join with 1/5 of the capital.
Thus the capital of C will be :
56400. He will bring this capital
by cash.
Bank Ac. Dr.
To C capital ac 56400.
answer.

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New balance sheet
Liabilities
A : 142875
B: 82725
C: 56400
Creditors : 12900
Outs. Exp. : 8000
Prov. For bad debt 1000
Bills payable : 2400
Total : 306300
Assets\
Land & buliding 38000
Plant & Mach 30000
Stock : 20000
Debtors : 25000
Goodwill : 130000
Investment : 4000
Cash : 59300
Total : 306300
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PREFERENCE SHARE ?
These are similar to debentures as there is
fixed rate of dividend. These share holders
are issued for a fixed number of years -
say for 7 years. These shares are paid first
(before ordinary equity shares) at the time
of wind up of the company. Preference
share holders are distributed profits before
ordinary equity shares.
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Redemption of preference share
Such sheres can be redeemed either out
of the profits of the company which would
otherwise available for dividend or out of
the proceeds of a fresh issue of shares
made for the purpose of redemption.
Unless the shares are fully paid they
cannot be redeemed.

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Redemption of preference share
if any premium is to be payable on redemption,
such premium has to be provided out of the
profits of the company or out of the securities
premium account
No company limited by shares, shall after the
commencement of the Companies (Amendment)
Act, 1996 issue any preference shares which is
irredeemable or is redeemable after the expiry of
a period of twenty years from the date of issue

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Redemption : CRRA
Where any such shares are redeemed out of
profits, a sum equal to the nominal amount of
the shares so redeemed must be transferred out
of the profits of the company which would
otherwise to be available for dividend to a
reserve fund called Capital Redemption
Reserve Account. Otherwise, the provisions
relating to the reduction of share capital of a
company will apply, as if the Capital Redemption
Reserve Account were paid-up share capital of
the company.

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CRRA
The capital redemption reserve account
may be applied by the company in paying
up unissued shares of the company to be
issued to the members of the company s
fully paid bonus shares. Otherwise Capital
Redemption Account must be maintained
intact unless otherwise sanctioned by the
Court.

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Redemption .
If new shares are issued for the purpose of
redemption of preference shares, it will not
be treated as increase of capital
if a company fails to comply with the legal
provisions of this section, the company
and every officer of the company who is in
default shall be punishable with fine which
may extend to ten thousand rupees.

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Redemption of preference
shares
Where in pursuance of this section, a
company has redeemed or is about to
redeem any preference shares, it shall
have power to issue upto the nominal
amount of the shares redeemed or to be
redeemed as if those shares had never
been issued.

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Redemption
If the redeemable preference shares are
redeemed out of the profits of the
company which would otherwise be
available for dividend, the Capital
Redemption Reserve Account will take the
place of the Redeemable Preference
Share Capital Account after the
redemption.

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Prepare journal entries..
11% preference shares were due for payment
on 1st April, 2008 at a premium of 10%. The
company sent the reminders for the final call on
the remaining 300-11% preference shares and
could collect money from shareholders holding
200 shares Rs.20 per share and forfeited the
defaulting 100 shares. The company sold all
investments at 90% of the cost of such
investments. The Company issued adequate
number of new equity shares at par, to the
extent that available profits were insufficient to
back-up the redemption
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Balance sheet.
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Solution.
700 * 100= 70000
+ 200 * 100 = 20000
Total amount to be paid : 90000
Premium = 9000
Available fund : 60000
Security premium : 5000 + 4000 from capital
reserve account
Thus we will issue equity for Rs. 30000. ans
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Prepare trading and P & L a/c
The following are the details relating to
transactions during the year ended 31M March
2007 extracted from the books of Goti who does
not maintain proper books of account:
Cash and discount credited to debtors 6, 40,000
Sales return 14,500
Bad debts 4,200
Sales (cash and credit) 7,18,100
Discount allowed by trade creditors 7,000
Purchases returns 4,000

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Continued
Additional capital-paid into bank 85.000
Realisations from debtors-paid into bank 6, 25,000
Cash purchases 10,300
Cash expenses 95,700
Paid by cheque for furniture purchased 4,300
Household expenses drawn from bank 31,800
Cash paid into bank 50,000
Cash drawn from bank 92,400
Cheques issued to trade creditors 6, 02,700
marks)

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Continued
The following additional information are also available:
Ist April 31 March
2006 2007
Creditors 1, 57,700 1, 24,000
Sundry expenses outstanding 6,000 3,300
Sundryassets 1,16,100 1,20,400
Stock-in-trade 80,400 1, 11,200
Cash in hand and at bank 69,600 80,800
Trade debtors ? 1,78,700
You are required to prepare the Trading and Profit and
Loss Account for the year ended 31st March, 2007 and a
balance sheet as on that date
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Debtors A/c
To opening stock
337400

To Sales 500000

(837400)
By sales return 14500
By discount 15000
By bank 625000
By Bad debt 4200
By balance 178700
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Trading ac
Opening stock 80400
To purchase 580000
Cash purchase 10300

To gross profit 148100
Total 818100

B sales 718100

Less : sales (cash) 14500
By purchase return
4000

Closing stock 111200
Total : 818100
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Creditors a/c
To bank 602700
To purchase return
4000
To discount 7000

To balance 124000

By purchase =580000
By balance b.d. =
157700

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P & L ac/
To exp. 95700
To bad debt 4200
Discount allowed
15000
To N.P. 40200
By G P 148100
By discount 7000
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Balance sheet
Net profit : 40200
Creditors 124000
Outstanding exp.
3300
Additional capital
85000
Capital : 243200
Total 495700

Cash & bank 80800
Debtors 178700
Assets 120700
Furniture 4300
Closing stock 111200

Total 495700

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Cash received from X and
discount allowed to him.

Cash A/c Dr.
Discount Dr.
To X a/c Credit
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Cash account
To balance 69600

By Cash sales 220800

To credors 602700
To bank 92500

Total :

by outstanding exp. 2700
By bank 85000
By bank 625000
By purchase 10300
By expsnes 95700
By furniture 4300
By household exp. 31800
By bank 50000
By closing blance 80800

Total : 985600

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Cash paid to V and discount
received from him.

V a/c Dr.
To Discount Ac.
To Cash Ac
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Credit Sales to Z.

Z a/c dr.
To sales a/c
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Cash Sales to A.

Cash Ac.

To Sales Ac
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Purchases from B on credit.

Purchase Ac dr.
To B account
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Salary.paid to clerk by means
of cheque.

Salary a.c. dr.
To bank ac.
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Payment of cash to Landlord for
rent.

Rent A.c dr.
To cash a.c
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Depreciation on furniture.

Depreciation a/c. dr
To furniture a/c
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Interest on debenture due but not
yet paid.

Interest Ac/ dr.
To outstanding interest a/c

Outstanding interest ac/ dr.
To the debenture holders a/c

P & L a/c dr.
To Outstanding interest Ac.
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Interest provided on capital.

Interest .a/c dr.
To Capital Ac/
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A firm purchases a lease of 3 years for Rs.
60,000 on 1.4.2004. it decides to provide for
its replacement by means of an insurance
policy for Rs. 60,000. The annual premium
is Rs. 19,000. On 1.4.2006, the lease is
renewed for a further period of 3 years for
Rs. 60,000. You are required to show
necessary ledger accounts.

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Solution Ist year..
Lease A/c Dr. 60000
To Bank Account 60000
--------
Insurance policy a/c dr. 19000
To bank a/c 19000
----
P & L a/c dr. 19000
To depreciation 19000
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IInd year
To bank 19000
(closing balance becomes 38000)
------
P & L a/c dr. 19000
(closing balance beomes 38000)

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IIIrd year
Insurance policy dr. 19000
To bank ac/ 19000
----
P & L a/c dr. 19000
---
Bank a/c dr. 60000
To insurance policy : 60000
---
To depreciation a/c (reserve) 3000
(profit received on insurance policy transferred to dep ac

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IIIrd year continued
Depreciation a/c dr. 60000
To Lease a/c 60000

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Which of these is not a preliminary
expenditure ?
1. Cost of project report
2. Stamp duty on authorised capital
3. Cost of acquisition of a running business
4. Cost of vetting of MOA and AOA and
Prospectus
Answer :
No. 1. and 3.

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Which of these is a preliminary
expenditure ?
1. Consultancy fees of Goti, who is a business
consultant
2. Charges paid to Jitu for conducting market
survey of the product before its start.
3. Printing charges of letters of allotment.
4. Payment paid to Sudha, who is approved
valuer and has prepared valuation report and
accounts along with drafting necessary
documents required at start up.
Answer : 3
rd
and 4
th

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Difference between financial
accounting & management
accounting ..
Financial accounting records day to day
decisions and prepares annual accounts
as per the prescribed formats for external
reporting.
Management accounting is presentation of
accounting information so that
management may take appropriate
decisions and policies.
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ACCOMMODATION BILL
When one party tries to help others, they
use accommodation bill to help each
other. Suppose Kapsa needs Rs. 1 billion,
he approaches Jitu for help, Jitu accepts a
bill of Rs. 1 billion thus Kapsa can get this
amount by bill discounting from bank. On
due date Kapsa will give the money back
to Jitu so that that Jitu may make the
payment to Bank.
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Holder in due course
A person who gets a bill in due course is
called holder in due course. He gets all the
authority on bill. Even if the holder get the
bill from someone who has defective title,
the holder in due course will get full
authority.
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QUORUM
For any meeting, we need a quorum. It is
the minimum number of members, who
must be present for the meeting to start.
For example : if quorum is 1/10, and there
are 100 members, then the meeting can
start only if at least 10 members are
present.

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Goti had entered Rs 75 in petty
cash book, but did not post it in
repairs account. What should he
do now?
Solution :
Repairs A/c debit Rs. 75
To suspense a/c credit : 75

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Define a cheque?
Sec. 6 : a cheque is a bill of exchange
drawn on a specified bankder and not
expressed to be pyable otherwise thn on
demand and it includes electronic image of
a truncated cheque and a cheque in
electronic form.

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Protection of a paying bak
Suppose a cheque is drawn by A on B and
is endorsed by D (by making forged
signature of B) to C. The bank makes the
payment. The bank is discharged here as
the bank does not have signature of every
one. However, bank will not be discharged
if the signatue of A are forged.
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Goti maintains single entry system
of accounting. He had Rs. 3 Lakh
on 1 January 2006 following is the
details of accounts that he had
1/4/6 31/3/7
Cash in hand 2000 3000
Stock 19000 29000
Debtors 1000 2000
Creditors 5000 3000
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Other details
On 1/4/6 h began drawing Rs. 700 per month for personal
expenses. His bank details are as under :
Deposited : Rs. 3 lakh on 1/1/6
Withdrew Rs. 2,23,000 from 1/1/6 to 31/3/6
Deposited Rs. 230000 from 1/4/6 to 31/3/7
Withdrew Rs. 2,70000 from 1/4/6 to 31/3/7
The above withdrawals included payments by cheques of Ps.
2,00,000 and Ps. 60,000 respectively during the period from 1st
January, 2006 to 31st March, 2006 and on 1st March, 2007 for
the purchase of machinery for the business. The deposits after
1st January, 2007 consisted wholly of sale price received from
customers by cheques.
Draw up Rameshs Statement of Affairs as at 31st March, 2006
and 31st March, 2007 respectively and work out his profit or
loss for the year ended 31st March, 2007.
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Solution..
Profit = closing capital opening capital
Therefore calculate opening and closing
capitals.
Prepare a bank statement and ascertain
bank balances on 31/3/6 and 31/3/7.
Bank balance on 31/3/6 (3 2.23) = 77000
Bank balance on 31/3/7 = (77-40) = 37000

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Opening capital =

Assets :
Bank : 77000
Stock = 19000
Debtors = 1000
Cash = 2000
Machinary = 200000
Total= 299000
Less : creditors : 5000
Capital = 294000 (as on 31 march 2006)

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Closing capital
Assets :
Cash : 3000
Stock : 29000
Debtors : 2000
Machinary : 260000
Bank balance = 37000
Total assets = 331000
Less creditors = 3000
Capital = 328000 (as on 31 march 2007)

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Profit
Closing capital = 328000

Add = drawings ( 700 * 12) 8400
Less : Opening capital : 294000
Profit during the year = 42400 answer.
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Solve it
Prabhakar commenced business on 1 April, 2006 with a capital
of Rs. 90,000. He immediately purchased furniture of As.
48,000. During the year he received from his uncle a gift of As.
6,000 and he borrowed from his father a sum of Rs. 10,000. He
had withdrawn As. 1,200 per month for his household
expenses. He had no bank account and all dealings were in
cash. He did not maintain any books but following information
is given:
Sales (including cash sales ot As. 60,000) = 200000
Purchases (including cash purchases of As. 20,000) = 150000
Carriage inwards = 1400
Wages = 600
Discount allowed to debtors= 2400
Salaries = 12400
Bad debts written off : 2200
Trade exp. : 2400; advertisement = 4400
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Other details
He spent Rs. 1000 for his personal
expenses, he used goods of Rs. 2600 for
personal use
On 31/3/7, his debtors were Rs. 42000,
creditors : Rs. 30000, his stocks were Rs.
20000.
Dep. on furniture : 10%.
Prepare trading & p & l account
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Trading account
Opening stock =nil
Purchase 150000
Less drawings : 2600
Net purchase :
147400
Carriage inward 1400
Wages 600
Gross profit : 70600

Sales 200000
Closing stock 20000

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P & L account
Discount 2400
Bad debts 2200
Salaries : 12400
Trade exp. 2400
Depreciation: 4800
Net profit : 46400
Total : 70600

Gross profit 70600
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Promissory note
It is an unconditional undertaking to make
payment of certain amount to the bearer of
the instrument / or the person so named in
the instrument or to the order of such
person after sight.
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Crossing of cheque..
When a cheque is crossed at its top left
corner, it cannot be paid cash, its payment
can only be through bank account. We can
also add NOT NEGOTIABLE on the
crossing making it a non-negotiable
instrument.

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Accounting numericals
Goti returned to India from London after
retirement and purchased a small retail
business. He took over the business on 1st April
2006 acquiring the existing stock at a valuation
of Rs. 22,840 and the rest of the purchase
consideration was apportioned as to Rs. 30,000
for fixtures and fittings and the balance for
goodwill. He used his existing bank account and,
other than bank statements and vouchers, the
only record available was a bill book recording
cash payments from the bill. Surplus cash was
banked periodically during the year. Prepare a/c

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BANK ACCOUNT
Balance 1 April, 2006
72,920
Pension from employment
19,500
Bankings from shop 3,28,540
Purchases of business
63,840
Rent 15 months to
30th June, 2007 10,000
Rates 9 months to
31st Dec., 2006 1,680
Electricity 1,840
Hire of frozen food cabinet
1,600
Purchases for resale 2,94,000
Private cheques 22,440
Balance 31 March, 2007
25,560
TOTAL = 4,20,960
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Continued.
Cash purchases for resale 32,120
Staff salaries 14,840
Sundry shop expenses 3,120
Cash drawings 10,400
On 31st March, 2007 stock valued at cost amounted to
As. 30,840, amounts duo from customers Rs, 1,480, and
cash in hand amounted to Rs. 1,080. Depreciation is to
be provided on fixtures and fittings at a rate of 10%.
Accounts outstanding on 31st March, 2007 were:
purchases Rs 9,400 For the year ending 31st December,
2007= 2,400.
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Solution trading a/c
Opening stock 22840
Credit Purchase
303400
Cash purchase 32120

Gross profit 64060
Total : 422420

Credit Sales : 330020
Cash sales 61560
Closing stock 30840
Total : 422420

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P & L a/c
To salaries 14840
To rates 2280
To rent 8000
To electricity 1840
To hire charges 1600
To sundary exp. 3120
To dep. 3000
To net profit 29380
Total : 64060

By G.P. 64060
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Balance sheet
LIABILITIES
Capital 72920
Less drawings: 32840
Add Net profit : 29380
Pension (outstanding)
19500
Net capital : 88960
Creditors : 9400
Outstanding rates 600
Total : 98960
ASSETS
Furniture : 27000
Stock 30840
Debtors 1480
Bank 25560
Cash 1080
Prepaid rent 2000
Goodwill 11000
Total : 98960

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Debtors a/c
To sales : 330020 By bank 328540
By closing balance
1480
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Fictitious person
Articificial persons like company, firm etc.
are called fictitious persons. They have
legal entity and can contract in their own
name.

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SOLVE IT .
A company purchased 3 years lease on
1st April, 2004 for Rs. 50,000. It is decided
to provide for the replacement of the lease
at the end of 3 years by setting- up a
depreciation fund. It is expected that
investment will fetch at 12%. Sinking fund
Tables shows that Rs. 0.296349 invested
each year will produce Re. 1 at the end of
3 years at 12% per annum. The
investments are sold for rs. 28,500.

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SOLUTIONlease account
To bank 50000

(at the end of thrd
year)
Dep fund ac 45645
P & L ac/ 4355
Total : 50000

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Dep. Fund account
To balance 14817.45

To investment 3412
To lease a/c 45645

By dep. A/c 14817.45
IInd Year
By balance 14817.45
By dep. Ac/ 14817.45
By interest 1778
III rd year
By balance : 31412.9
By interest 3769
By dep. Ac. 14817.45
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Investment account
To bank 14817.45

IInd year
To balance 14817
To bank 16595
IIIrd year :
To balance 31412

By balance 14817

By balance 16595

By bank 28000
By dep. Fund 3412
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Declaration of dividend out of
reserves
The rate of dividend will not exceed 10% or
average rate of last 5 years.
First set off any previous loss before dividend
is declared
The balance of reserve after declaration of
dividend should be at least 15% of the paid up
share capital
The amount drawn from reserves should not be
more than 1/10 of the (paid up capital +
reserves).
(read section 205A of companies act).
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Due to inadequacy of profit during the year,
the company proposes to declare dividend
out of the general reserves. From the
following particulars, find the amount that
can be drawn applying the Companies
(Declaration of dividend out of Reserves)
Rules, 1975:

(a) 17,500 9% preference shares of Rs. 100 each fully paid
(b) 7,00,000 equity shares of Rs. 10 each fully paid
(c) General reserves 21 lakhs
(d) Capital reserves on revaluation of assets 3.5 lakhs
(e) Share premium 3.5 lakhs
(f) Profit and loss account-credit balance 63000
(g) Net profit for the year 357000
Average rate of dividend during the last five years: 15%.
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Solution
Maximum dividend that can be paid is
10%
Dividend on equity : 7,00,000
Dividend on prefernece (9%) 157500
Total : 8,57,500
Total paid up capital + reserves 10% of
(7000000+2100000+1750000) 1085000
Total amount available: 420000+ 21 lakhs

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Solution
15% of equity + preference
= 1312500
(7000000+ 1750000)
Total amount payable :
857500
Less profit 420000
=437500 to be drawn from reserves. (ans.)

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Goti purchases Ito Ltd. For Rs. 250000
and pays in 20000 shares of Rs. 10 +
cash. Show the entries?
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Solution .. (entries in Goti ltd)
Business purchase A/c Dr. 250000
To Ito Ltd. 250000

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Freehold Premises Dr. 100000
Plant and Machinery Dr. 80000
Stock 20000
Debtors 27500
Cash at Bank 75000
Goodwill A/c dr. 30000
To credtors 50000
To B.P. 30000
To Provision for bad debt : 2500
To Purchase consideration 250000
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For payment
Ito Ltd 250000
To equity shares 200000
To cash 50000
(PAYMENT OF CONSIDERATION).

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VALUATION OF INTANGIBLES
Intangibles means non-physical benefits from which the
organisation can expect to receive profits / benefits in
the future.
This asset is intangible therefore it has to be identified
- and amortised periodically.
Examples inclue softwares, knowledge base,
trademark, patents, etc.
There are two types : internally generated (for example
goodwill) 2: externally generated intangible assets
(for example goodwill is generally written only when
we purchase it.
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Amortisation
Intangible assets include cost of
development, training, research and
development and other costs. Its useful life
is identified and then amortisation is done
over that life.
Applying the principles of impairment of
assets, impairment is provided on
intangible assets.

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A company purchased 3 years lease on ist April,
2004 for Rs. 50,000. it is decided to provide for the
replacement of the lease at the end of 3 years by
setting- up a depreciation fund. It is expected that
investment will fetch at 12%. Sinking fund tables
shows that As. 0.296349 invested each year will
produce Re. 1 at the end of 3 years at 12% per
annum. The investments are sold for Rs. 28,500.

Taking approx. value.
50000*.29 = 14500
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Solution..
Lease A/c Dr. 50000
To Bank 50000
----
P & L a/c dr. 14500
To Dep. 14500
-----
Dep. A/c dr. 14500
To dep fund investment a/c 14500
------
Dep. Fund Investment a/c dr. 14500
To bank 14500

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Solution IInd year
P & L a/c dr. 14500
To Dep. 14500
-----
Dep. A/c dr. 14500
Interest on Dep. Fund Investment 1740
------
Dep. Fund Investment a/c dr. 16240
To bank 16240

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Solution IIIrd year
P & L a/c dr. 14500
To Dep. 14500
-----
Dep. A/c dr. 14500
Interest on Dep. Fund Investment 3480
------
Bank a/c dr. 28500
To dep. Fund investment 28500
Dep fund ac. Dr. 1740
To dep fund investment ac. 2240
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Dep. Fund investment a/c
Ist year 14500
----
IInd year
To balance 14500
To bank 16240
-===
Balance 30740
Balance cd. 14500
------
Balance c .d. 30740
----
III rd year
By bank : 28500
DeP. Fund a/c 2240

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Dep fund a/c
To balance 14500
----
IInd year
To balance 30740

---- IIIrd year
To dep fund investment
2240
To lease a/c 45980
Total : 48220

By dep ac 14500
-----
IInd year
By balance cd 14500
By interest 1740
By dep. Ac. 14500
-- IIIrd year
By balance 30740
By intrst 3480
By dep. 14500
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Lease ac/
To bank 50000
---
IInd year
To balance bd 50000
.
IIIrd year
To balance bd 50000
By balance 50000
---
IInd year
By balanc
----IIIrd year
By dep. 45980
By P & L 4020
oool.tk
95
About AFTERSCHOOL
PGPSE - Worlds most comprehensive
programme on social entrepreneurship
after class 12
th
Flexible fast changing to meet the
requirements
Admission open throughout the year
Complete support from beginning to the
end from idea generation to making the
project viable.
oool.tk
96
Branches of AFTERSCHOOL
PGPSE programme is open all over the
world as free online programme.
Those who complete PSPSE have the
freedom to start branches of
AFTERSCHOOL
A few branches have already started -
one such branch is at KOTA (Rajasthan).
oool.tk
97
Workshop on social
entrepreneurship
We conduct workshop on social
entrepreneurship all over India and out
of India also - in school, college, club,
association or any such place - just send
us a call and we will come to conduct the
workshop on social entrepreeurship.
These workshops are great moments of
learning, sharing, and commitments.
oool.tk
98
FREE ONLINE PROGRAMME
AFTERSCHOOL is absolutely free
programme available online any person can
join it. The programme has four components :
1. case studies writing and analysing using
latest tools of management
2. articles / reports writing & presentation of
them in conferences / seminars
3. Study material / books / ebooks / audio / audio
visual material to support the study
4. business plan preparation and presentations
of those plans in conferences / seminars
oool.tk
99
100% placement /
entrepreneurship
AFTERSCHOOL has the record of
100% placement / entrepreneurship till
date
Be assured of a bright career if you join
AFTERSCHOOL
oool.tk
100
Pursue professional courses along
with PGPSE
AFTERSCHOOL permits you to pursue
distance education based professional /
vocational courses and gives you support
for that also. Many students are doing CA /
CS/ ICWA / CMA / FRM / CFP / CFA and
other courses along with PGPSE.
Come and join AFTERSCHOOL

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