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76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9

76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9 FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7 0FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36 420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6 C420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E6 DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62D 62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC42 E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420F 6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76 6E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB 6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76D 62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF7 DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF 420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420F FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC42 76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC4 DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62D DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62 9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E6 B1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6 72957 Page 1 of 6 (2½ Hours) [Total Marks: 75] Note – All questions are compulsory with internal choice. Q1A. Multiple Choice Questions (any 8) (08) 1) Following is an example of an accounting policy (a) Realisation (b) Materiality (c) Dual Aspect (d) Valuation of investment 2) The following factor should be considered while selecting and applying accounting policies (a) Consistency (b) Prudence (c) Dual aspect (d) Cost 3) Accounting to AS I, disclosure should be made of (a) Fundamental accounting assumptions (b) All accounting principles (c) All significant accounting policies (d) All accounting policies 4) The underwriter is entitled to claim remuneration on (a) The issue price of shares underwritten (b) The face value of share actually purchased (c) The face value of shares not purchased by him (d) None of the above 5) If the whole of the issue of shares or debentures is underwritten it is known as (a) Partial underwriting (b) Sole underwriting (c) Complete or full underwriting (d) None of the above Paper / Subject Code: 46012 / Finance:Financial Accounting D1F9F7C36E6E62DC420FF76DB7DE9AB1 QPkendra.com Visit www.qpkendra.com for more question paper 76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9 FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7 0FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36 420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6 C420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E6 DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62D 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DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62 9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E6 B1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6 72957 Page 2 of 6 6) If a part of the issue of shares or debentures is underwritten, it is termed as (a) Partial underwriting (b) Complete underwriting (c) Firm underwriting (d) None of the above 7) Following is not a fixed income bearing securities (a) Debentures (b) Equity shares (c) Preference shares (d) Government securities 8) Interest is always calculated on the (a) Market value of the security (b) Nominal value of the security (c) Book value of the security (d) Weighted average cost of the security 9) Interest on bonds accrues (a) On the last day of the financial year (b) On due dates fixed in advance (c) On the date fixed by board resolution (d) As declared by the company in the beginning of every financial year 10) If market value of investment held as current asset is less than cost (a) Difference is credited to P&L a/c (b) Difference is debited to P&L a/c (c) Difference is ignored (d) Difference is debited to capital reserve a/c Paper / Subject Code: 46012 / Finance:Financial Accounting D1F9F7C36E6E62DC420FF76DB7DE9AB1 QPkendra.com Visit www.qpkendra.com for more question paper 76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9 FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7 0FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36 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Match the following (any7) (07) Column A (Items) Column B (Headings) 1) Bank Balance a) Current Liabilities (Other Current Liabilities) 2) Investments b) Shareholders Funds (Reserve & Surplus) 3) Accrued Salary c) None Current Assets (Non Current Investment) 4) Authorised Capital d) Current Liabilities (Other Current Liabilities) 5) Acceptance e) Share Capital 6) Unclaimed Dividend f) Shareholders Funds (R&S) 7) Proposed Dividend g) Current Assets (Cash & Cash Equivalents) 8) Security Premium Reserve h) Shareholders Funds (R&S) 9) General Reserve i) Current Liabilities (Trade Payable) 10) Capital Reserve f) Notes to Accounts Q.2 A) Krishna Ltd. Imported goods form Skylark Ltd. Of USA worth US $ 3,00,000 on 31st October 2014 when the exchange rate was Rs 65 per US $. The amount was paid in instalments as follows. (15) Date Amount of installment US $ Exchange Rate Per US $ 15-11-2014 1,00,000 64 15-03-2015 50,000 66 20-04-2015 50,000 63 10-01-2016 1,00,000 61 Krishna Ltd. Closes its books on 31st March every year. On 31st March ,2015 the exchange rate was Rs. 61 per US $. You are required to pass Journal Entries in the books of Krishna Ltd. For the years ended 31st March, 2015 and 31st March, 2016. Also prepare Foreign Exchange Fluctuation Account in the books of Krishna Ltd. For the relevant years. OR Q,2 B) The following transaction of Miss Naina took place during the year ended 31st March, 2014. (07) Date Transactions 12-04-2013 Purchased 1,00,000 Equity Shares of Rs. 10 each in ABC Ltd. For Rs. 50,00,000. 15-05-2013 ABC Ltd. Made a Bonus issue of 3 Equity Shares for every 2 shares held 30-06-2013 Naina sold 1,25,000 bonus shares for Rs. 20 each Prepare Equity Shares in ABC Ltd. Account in the books of Miss Naina for the year ended 31-03- 2014. Paper / Subject Code: 46012 / Finance:Financial Accounting D1F9F7C36E6E62DC420FF76DB7DE9AB1 QPkendra.com Visit www.qpkendra.com for more question paper 76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9 FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7 0FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36 420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6 C420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E6 DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62D 62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC42 E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420F 6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76 6E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB 6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76D 62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF7 DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF 420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420F FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC42 76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC4 DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62D DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62 9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E6 B1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6 72957 Page 4 of 6 Q2.C) Chaitanya Limited issues 40,000 shares. Issue is underwritten by A, B and C in the ratio of 5 : 3 : 2 respectively. Unmarked applications totalled 2,000 whereas marked applications are as follows: A -16,000; B -5,700; and C -8,300. Calculate the net liability of each one of the underwriters. Unmarked applications are to be distributed amongst the underwriters in the ratio of their gross liability. (08) Q.3 A) From the following ledger balances of Regal Ltd has on 31st March 2017, You are required to prepare the balance sheet as on 31st March 2017 as per schedule III of the companies Act. (07) Particulars Rs. Particulars Rs. Office Equipment 4,80,600 General Reserve 4,15,000 9% Debenture in APCO Ltd. 2,45,000 Creditors for Goods 1,68,500 Loose Tools 1,63,000 Creditors for Expenses 36,000 Plant & Machinery 18,00,000 Cash Credit 75,000 Computer Software 83,250 Mortgage Loan 3,10,000 Debtors for Goods 1,90,000 8% Preference Share Capital 5,50,000 Share Issue Expenses (Unwritten off) 30,000 Equity Share Capital 15,00,000 Stores & Spares 1,00,200 Staff Welfare Fund 85,000 Interest Accrued on Investment 51,000 Provision for Taxation 26,550 Cash at Bank 23,000 Q.3 B) M Limited brought out a public issue of 1 lac equity shares Rs.10 each. The entire issue was underwritten by five underwriters as follows: A – 25 per cent; B-15 per vent; C -10 per cent; D -30 per cent; and E – 20 per cent. Applications bearing the seal of an underwriter are to be applied in relief of liability. The following applications were received: 13,750 shares bearing the seal of A; 10,250 shares bearing the seal of B; 9,250 shares bearing the seal of C; 8,250 shares bearing the seal of D; and 8,500 shares bearing the seal of E; 30,000 shares had no seal of underwriters. Find the liability of individual underwriters. Unmarked applications are to be distributed amongst the underwriters in the ratio of their gross liability. (08) OR Q3.C) Mr. Ashok entered into following transactions of Equity Shares of Rs 10 each of Anmol Ltd. (15) Date No od shares Details 1-4-2015 1,500 Rs 34,500 Cost (Opening) 15-5-2015 1,000 Purchase@ Rs 22 per share 15-7-2015 2,500 Bonus shares received 15-12-2015 1,500 Sale @ Rs 22 per share 1-3-2015 1,000 Sale @ Rs 24 per share Paper / Subject Code: 46012 / Finance:Financial Accounting D1F9F7C36E6E62DC420FF76DB7DE9AB1 QPkendra.com Visit www.qpkendra.com for more question paper 76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9 FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7 0FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36 420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6 C420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E6 DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62D 62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC42 E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420F 6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76 6E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB 6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76D 62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF7 DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF 420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420F FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC42 76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC4 DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62D DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62 9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E6 B1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6E62DC420FF76DB7DE9AB1D1F9F7C36E6 72957 Page 5 of 6 Additional Information: 1) On 1st September 2015, dividend @ Rs. 3 per share was received for the year ended 31st March 2015. 2) On 10th November, 2015 the company made a right issue of Equity Shares in the ratio of one share for every five shares held on payment of Rs. 20 per share. 3) Mr. Ashok subscribed for 50% of the share and sold remaining on his rights @ Rs. 3 per share. You are required to prepare investment in Equity Shares Accounts in the books of Mr. Ashok for the year ended 31st March 2016.(Round off figures to the nearest rupee) Q.4 A) Following is the trial balance of XYZ Ltd. As on 31st March 2017. (15) Debit Balances Rs. Credit Balances Rs. Fixed Assets (Net Block) 7,50,000 Equity share capital (Rs.10 each fully paid) 4,40,000 Investments 2,50,000 9% Preference share capital (Rs. 100 each fully paid) 1,00,000 Closing Stock 3,75,000 Profit & loss statement 2,80,000 Sundry Debtors 1,22,500 Securities Premium 30,000 Share issue expenses 20,000 Debentures Redemption Reserves 2,00,000 Staff Advance 1,00,000 General reserves 75,000 Advance Tax 60,000 8% debentures 5,25,000 Prepaid Expenses 45,000 Loan from directors Mr.D. 10,000 Advance to suppliers 27,500 Loan from Subsidiary Co. 70,000 Cash in hand 12,500 Sundry Creditors 58,500 Bank balance 1,10,000 Bill Payable 21,500 Provision for taxation 62,500 Total 18,72,500 Total 18,72,500 Additional Information (a) Transfer to debenture redemption reserves Rs 50,000 and General Reserves Rs. 25,000. (b) Entire Authorised shares capital has been issued & subscribed. (c) 8% debentures are secured against all fixed assets. The figure in trial balance includes interest accrued and due Rs 25,000 (d) Loan from Director and subsidiary Co. are unsecured, and for short term. (e) Creditors include creditors for goods Rs 40,000 while for expenses Rs 18,500. (f) Stock comprises of Raw-Materials Rs 2,50,000, work in process Rs 50,000 and Finished goods uploads/Finance/ fa-f-ele-sem5-cbcgs-bms-commerce-nov19.pdf