I ril||ililllililflililililffil|r| os - 327

V Semester B.Com. Examination, October/November 2012(Semester Scheme)

COMMERCEFaper - 5.5 (Ele. - I) : Advanced Financial Accounting

Time :3 Hours Max. Marks:90

Instruction : Answer should be either in Kannada or in English.

SECTION - A

Answer any ten sub-questions of the following. Each sub-question carries twomarks. (10x2=20)

1. a) What is a subsidiary company ?

b) What is pre-acquisition profit ?

c) Mention two liabilit ies to be compulsorily disclosed by a holding company in itsBalance Sheet with regard to its subsidiary.

d) Mention four subsidiary books maintained by a Banking Company.

e) Under which Schedule the following items are taken in the Balance Sheet of aBank ?

i) Priority Sector Loans ii) Stationary and Stamps

iii) Bills payable iv) Cash with R.B.l.

0 What is Cash Reserve Ratio ?

g) Distinguish betuveen Endowment Policy and Life Policy.

h) What is Life Insurance ?

i) Mention the Sta{utory Books to be maintained by a Life Insurance Company.

j) What is meant by reinsurance ?

k) How do you treat the following in the final accounts of General Insurance ?

i) Reinsurance accepted ii) Reinsurance ceded.

l) What is Minority Interest ?

P.T.O.

os - 327 -2-

SECTION _ B

Answer any five questions. Each question carries five marks'

2. Krishna Bank Ltd. has the following bills to be discounted on 31 -3-2012:

Date of bill Amount { Term Rate of Discount144-201216-2-201211-3-2012

Equity shareCapitalShares ofRs.100 each 32,00,000General Reserve 6,00,000P&Lfuc 3,60,000Creditors 4,80,000

9,00,000 3 months7,00,000 4 months5,00,000 3 months

8,00,0002,80,0002,50,0003,20,000

Sai Ltd. Ram Ltd. Assetst t

I ililil|l illlr lil lilll lllil llll lIl

(5x5=25)

Sai Ltd. Ram Ltd.t t

22,00,000 4,00,000

1 jYo

12Y"11"/"

Calculate Rebate on Bills discounted as on 31'3-2012'

3. On 31't March 2012the Balance Sheets of Sai Ltd. and its subsidiary Ram Ltd. stoodas follows :Liabilit ies

Sundry AssetslnvestmentShares in Ram Ltd. 11,20,000Stock 4,20,000 8,54,000OtherCurrent

Assets 9,00,000 3,36,000Prel iminary

Expenses 60,00046,40,000 16,50,ooo46,40,000 16,50,000

Sai Ltd. acquired shares on I't July 2011. Ram Ltd., earned a profit of Rs. 1,80,000 forthe year ended 31"tMarch 2012.Calculate Minority I nterest.

4. Shantha Bank Ltd. provides the following information for the year ending 31" March2012.

Tlnterest on Overdraft 3,12,000Discount on Bills discounted 7,20,000lnterest on Loan 12,40,000Interest on Savings Bank A/c 4,60,000Commission, Exchange & Brokerage 3,40,000Interest on Fixed Deposits 10,20,000Lockers Rent 1,G0,000Transfer fees 1 ,86,000Administrative Expenses 3,56,000lnterest on cash credits 8,56,000Adjustments:

i) Rebate on Bills Discounted Rs. 1,92,000ii) Provide for Bad and Doubtful debts Rs. 1,20,000.

Prepare Profit and Loss Account for the year ending 31"1 March 2012.

r

| ilil|Iil ililt ilt ililt ilil tilr fir os - 327

5. What is holding company ? What are the advantages of holding company ?

6. Write meanings of the followingi) Annuity ii) Surrender value

iii) Bonus in Reduction of Premium iv) Bonus in cashv) Premium.

7. Ganesha Life Insurance Company gets its variation made once in every two years. ltsLife Assurance Fund on 31-3-2012 amounted to Rs.41,40,000 before providingRs. 30,000 for the share holders dividend for the year 2011-12. lts actuarial valuationdue on 31't March 2012 disclosed a net liability of Rs.40,40,000 under assuranceannuity contracts. The policy holders were paid an interim bonus of Rs. 60,000 duringthe year ending 31-3-2012.Prepare a statement showing the amount now available as Bonus to policy holders.

B. U.R. Marine Insurance Company provides the following information forthe year ending31't March 2012.

Rs.Reserve for unexpired Risk on 1-4-2411 30,00,000Claims paid 1'1,60,000Premium received 38,00,000Commission on re-insurance ceded 1,20,000Management Expenses 7,20,400Survey expenses on claims 24,400Claims due but not paid on 31 -3-12 50,000Commission paid 5,00,000Maintain Reserve for unexpired risk at 100%.You are required to ascertain profit or loss made by the company.

9. Write meanings of the following :i) Money at call and short noticeii) Rebate on bills discountediii) Acceptances and endorsements on behalf of customersiv) Section 17 of B.R. Actv) Statutory Liquidity Ratio.

SECTION - CAnswer any three questions. Each question carries fifteen marks : (3115=45)

10. Hema Ltd. acquired 18,000 shares in Malini Ltd., on 1" Apri l 2011.The Balance Sheets of Hema Ltd., and Malini Ltd., as on 31't March 2012 were asfo l lows:Liabilit ies Hema Ltd. Malini Ltd. Assets Hema Ltd. Malini Ltd.

t t { tEquity Share Capital Buildings 15,00,000 13,50,000Sharesof Rs. 100each 45,00,000 22,50,000 Plant 12,00,000 10,50,000General Reserve Investment in

(1-4-2011) 3,00,000 6,00,000 Share ofP &LA/c (1-4-2011) 3,00,000 3,75,000 MaliniLtd. 25,50,000

l-os - 327

Net Profit for

the year

15% Debentures

Creditors

Bills Payable

9,00,000 6,00,000

12,00,000

6,00,000 4,05,000

90,000 45,000

78,90,000 42,75,000

I tililtil ililt ilt rtil iltil il] iltl

Stock 10,50,000 6,75,000

Debtors 7,50,000 6,30,000

Bank 5,70,000 3,00,000

Bills Receivable 2,70,000 1,20,000

Misc. Exp. 1,50,000

78,90,000 .42,75,00a

-+'

Additional information :i) Stock of Malini Ltd. include goods bought from Hema Ltd. for Rs. 1,97,500

which was invoiced by Hema Ltd. at a profit of ZSo/o on cost.ii) Debtors of Hema Ltd include Rs. 45,000 due from Malini Ltd.iii) Both Hema Ltd. and Malini Ltd. have proposed 10% dividend forthe year 2A11-12,

but no effect has been given in the Balance Sheet.Prepare consolidated Balance Sheet showing detailed working notes :

11. Madhava Insurance company Ltd. provides the following details.

Triaf Balance as on 31"t Marcn2012

Particulars

BuildingsFurnitureClaims PaidSurrendersLoans against MorlgagesManagement ExpensesStationeryGovernment Securities with RBIOther securitiesAnnuityT.D.S. on lnterest & DividendOutstanding premium on 31-3-12Interest accruedDebtorsBonus

Dr.T

21,00,0001,55,0001,20,000

30,0007,00,0002,20,A00

30,0008,00,000

16,00,00075,00020,000

1,30,00030,00050,00010,000

Cr.t

| il]il] tiltillllilllllil llll llll

Cash at bankLife Assurance FundI nvestment Fluctuation FundPremium DepositsCreditors

;

Interest and DividendsClaims Outstanding on 1-4-2011Prem ium less reinsuranceShare Capital10.000 Shares of Rs. 100 each

-5-

2,30,00040,00,0001,30,000

40,00050,000

1,60,00020,000

9,00,000

10,00,000

5,00,000

os - 327

63,00,00010,00,00063,00,000

Adjustments :a) Further bonus utilized in reduction of Premium Rs' 6,000b) Premium outstanding on 31-3-2012 Rs. 3,000c) Claims recoverable from reinsurance Rs. 12,000d) Claims outstanding on 31-3-2012 Rs. 27,000e) Surrenders adjusted against loan on policies Rs. 10,000.Prepare the Revenue Account and Balance Sheet for the year ending 31o March 2012.

12. Shri Rangam Bank Ltd. requires you to prepare Profit and Loss Account andBalance Sheet as on 31't March 201 2tromthe following details :

Shri Rangam Bank Ltd.Trial Balance as on 31-3-2012

Particulars

Share Capital

1 ,00,000 equity shares of Rs. 100 each

Reserve Fund

Loans, Cash, Credits and Overdraft

Premiseslnvestment in Govt. Securities

Current Deposits

Fixed Deposits

Savings Bank Deposits

Salary to staff

Crt

Drt

5,70,0001,00,000

8,00,000

56,000

2,00,000

2,50,000

1,00,000

os - 327Directors fees

Rent, rates and taxes

General Expenses

Profit and Loss A/c on 1-4-2A11

lnterest and Discounts

Stationery

Bills purchased and discounted

lnterim Dividend PaidRecurring DePosits

Shares

Cash in hand and with RBI

Money at call and short notice

Commission on Direct BusinessCommission on Reinsurance Accepted

Outstanding PremiumClaims intimated but not paid (1-4-2011)

Expenses on ManagementAudit fees (Gen6ral)Rent and Taxes (General)Travelling ExpensesIncome from InvestmentsSundry CreditorsCash in hand and at BankFire fund on 1-4-201 1General Reserve

-6-

3,6004,600

54,800

17,000

92,000

34,000

1,00,000

3,86,0001,60,000

23,78,A00

I lillllll lllll lll lilll lllll llll llll

32,0002,56,000

40,000

23,78,000

Adjustments:

i) Endorsements made on behalf of customers totalled to Rs' 1,15,000

ii) Unexpired discount amounted to Rs' 380

iii) lnterest accrued on Investments Rs. 8,000.

j3. Srivishnu Insurance Co. Ltd. is engaged in fire undenruriting business. From the

following details prepare Revenue Account and Profit and Loss Account for the year

ending 31"tMarch 2012.

{

2,99,77760,0382230460,000

4,31,94736,0005,804

67,5001,53,000

22,5001,82,4629,30,0004,50,000

| ililll ililr ilt ililt ilil il] ilrlInvestmentsPremises

Claims paid

Share capital :

9000 equity shares of Rs. 100 each

Additional Reserve (1 -4-2A1 1)

Reinsurance Premium

Commission on Reinsurance ceded

Advarce Income Tax paid

Agents Balance (Dr)

Additional lnformation :

Share Capital

3960 equity shares of Rs. 100 each

Statutory Reserve

Net profit before appropriations

Profit and Loss Account

Fixed Deposits

Savings Deposits

Current Deposit

Bills payable

-7-

36,00,00027,01,533

6,02,815

9,00,000

3,30,000

1,12,525

48,016

2,50,000

20,000

os - 327

a) Reserve for unexpired risks to be kept at 40o/" of net premium.

b) Management expenses include survey fees Rs. 36,000 and legal expenses ofRs. 20,000 relating to claims.

c) Claims intimated but not paid on 31-3-2012 amounted to Rs. 1 ,04,000.d) Transfer to General Reserve Rs. 20,000.e) Provide for lncome Tax @ 55%.f) Proposed dividend B%.

14. Narayana Bank Ltd. requires you to prepare Profit and Loss Account for the year ending31't March 2012 and a Balance Sheet as on that date from the following details :

Narayana Bank Ltd .Trail Balance as on 31-3-2012

Dr. Gr.t t

3,96,000

4,62,000

3,00,000

8,24,004

10,34,000

9,00,000

10,40,240

20,000

-8-os - 327

Borrowings from other Banks

Term loans

Furniture

PremisesGovt. securitiesGoldMoneY at call

Cash with other Banks

Cash with RBI

Cash in hand

Cash Credits

Cu rrent Accou nts (Ove rdraft)

r |l|ffi ffi ill lllll ltlll llll llll

2,20,000

51,96,240

Adiustments:

i) Acceptances and Endorsements Rs' 2'82'404

i i )C la imsagains tBanknotacknowledgedasDebtRs '1 '10 '000

iii) Bills for collection 3,62,000

iv) Depreciation on Premises Rs' 60'000'

ddd doaaodda - a?pDn

oJnd;oaddo d* sDddd,rlerl w$o:' $e wd dd/" 2 eroddd:'

1. a) imcJ:d dod.l oodd c:rdC ?

b) Obdr u$a:d er$ 'rodded: ?

c) dEDcJ:d dodorl douo6x,d c3:adcnodo addc d'rodriooddddco do$oao dod&o$;

daao$am n dd:noidez3mdd; dddl'aen

uoroSor' dcdpo:l'adde zJeaed apel' doeoJ:d C4ddddleg'tu'

dsjnddddr zm",o8on" dodpcS: eQ"d dtdc^bo-oiDd doa{dO-ddroAie'rd€d '39:J ?

i) udrd de-:oJ:d me,rddc

iii) mdsit3eod d:oadd':

0 drid: a:eiw {dnea ooddedl ?

g) aodnedrcuf, me):', abd: *edadn

15,85,760

1,40,240

3,11,4002,2A34O1,10,4604,20,2403,11,740

75,760

3,20,300

16,24,00076,000

51,96,240

ii) drcgod eJe$d m$ryddc

iv) RBI d drld)

(10x2=20)

d)

e)

me)adqn$d drori ded: ?

|ilililrrilililtililtililil]l[l os - 327

h) dedadr aodde$ ?

i) *edodn doiporr: &drbideacd eoidud d{driddle+l.

j) dbdro$ oodded> ?

k) $ ddndd)dddlsrd>d, Ad)c$o_derl dodrdio$eo ?

i) z,iend *&ad) ii) udder-od ilbdrcd)

l) io$oo dod&oro-dodnddd sit .lodded) ?

u)-aqDd

oudooddo 5 dd,/ieri erudoxr. de dd,ri 5 eroddd:: (5v$=25)c t r r ) 4

2. 6q.q,or eo$erdddd aanod 31-3-2012dO dooog$end zrelddio nd:ri pedennd.

aO€ 6uood

1A4-2012

16-2-2012

11-3-2012

C^J'J a,(,

t

9,00,000

7,00,000

5,00,000

aao$d dlacc eid

3 gorldr

4 Sodq;b

3 €orJdr

10%

12%

1 1 o / o

E c 6 s Aawogov

xadnd^ dedr_---..--.-.'J-

uodand

ded€orldo.100 dod

radnd^ c:eis:' ? )

erzJ d{a#

LrJ(Va t\,',V

46,40,000 16,50,000;Doc'> ed)tudddd; aoaod 1-7-2011 dodc oao OcJca:dddd dedodddlddd.:draoad:.

oro &o$&:ddd& ooaod 31-3-2012 d* erodrrinodod do. 1,80,000 dd @qjd.jJ dEr:d:.

eto, doan d udj otdl dod>a'acgro.

oood 31-3-2012 d, d:oadd d:eOd dooor:ierd dradd$ dod>a"aooo.5 r n

3. 6ocd 31-3-2012 doCu FacsJ e. abdQ erdd do'acJ:d dodp oao &c$o:dd u6ad dulpiD.ao9d>.

-a\r o\ nr o149W V. VgV V.

, T\ \

32,00,000 8,00,000

6,00,000 2,80,000

3,60,000 2,50,000

4,80,000 3,20,000

46,40,000 16,50,000

ej:.lrld.)

edd srl,rld.)

ooo &cl:,)rddOJJ

de&ddO_doad 11,20,000

9e.r:, dnel 4,2A,000 8,54,000

.add Coo&rldo 9,00,000 3,36,000

eidoqrd daJfd; 60,000

-a\r a\ na ao\d g w v . v g v v -

t t

22,00,000 4,00,000

illlllllllllll lllllllllllllllllllllOS-327

-10-

, ) ^ r - rqnr \ r '

4'modm,ot"po$Nddd&31-g-2ol2d,eod,rtooddnaerldd}p$rl&eaooc)d.

aredddd abeOd uGo

d:oa dlo:'d doea

xae.rd $eOd z^:Q

e,Dg@o$ aadoJ: d:ee)d tJGo

dvtre, ee$o$ qoo,ro

ld dedrd d:eCId z^:q

tJd@ dmu:d t'roarl

driordd dle':*

udeoa{d eDzd:r

ddcb wdo d:eOd ua*

dnoaaed€d$o:

i) dloa dt,oor:lrd ioea 1'92'000

ii) etdrdnoe{d see':ua'n 1'20'000 r{dd1a:edoa' - ' '

iii) 31-3-2012 t* eojrnood cnd-ddaodoJ:$ doJtrotu'

b. '*o$Ooo dod& aodde$ ? dogqDo dodpo3: erd:dne':rlEcddl f

6. & ddndd)r{erl edr Dddd udcuo'

i) dmrdd

ii) edrdreo dFer,

iii) DdJ? doeri doooAd"d'od aloed;r

iv) dddr t'3oedr"

v) adn dod:'

T.iidedxedadndodpo$dgadd:ddrdo*dtreo:'f%*ddl$1dD:adod;-$d.aFaod31-3-2012 docb erdd *ed adn pQoJ:: geimdd zori-r2 do-J;' 30'000etJtpEoddd1

dooaoedd dD&d doder: ao. ar,+0,000 rtd'l5p;' 31-3-2012 d {,,r df,sudnddd DdD

daaridd ud,odd -s-d cdd Ptd oTT*y,l' 40'40'00ir tre'19' s14-2a12

eodrrloodog Jno'oJaod do' oo'doo drd'odd zinedx' nedennd'

aaOrumdo,l d4 doddud>cod z3oedr $* dod:aaof,ld deed dq($d} dodldofu .

8.oJ>.tro'dde':adndodoo:r:amod31-3-2012d*dddcddDbsrtqJdi&ead'1-4-2011 d erdQ dlnood dia:edo:

30'00'000

11,60,000dJdr>lid aade

adn dod: dddd*

3,12,000

7,20,000

12,40,000

4,60,000

3,40,000

10,20,000

1,60,000

1,86,000

3,56,000

8,56,000

38,00,000

r y : ' F Ae w g w g v

o

-dnq oreie.::

|ffiilfitilililililililililililt .1'_ab&adJcbod aod drng

Paordeo dzj

dJtudd d>eOd itued"idq

ooaod 31-3-2O12d* toE.acb.aadedd d_ed:l dm

dqn,p mdg:,d>U N

evdQ d>ncJ:d dS*n dedd 100 dd1 axd0ur"dodo dp,ld cnqJ ersas d{dQdod: &aobo.

9. ddnddrld erdrddr udosro.

i) ddorl oed>d dm abd: cqde irodd

ii) d>oa droi,:d;ddO;d doea

iii) rgddd ddaan z..r.,dood aado &ead boudd

iv) zgoton' eabo$ea ryoddd do*d 17

v) addu{dd,,do$ ddm.

1,20,000

7,20,000

24,000

50,000

5,00,000

drde)e ec$tudd

3,00,000 6,00,000 ded>dd abeOddJoed

3,00,000 3,75,000 dd$ aog

9,00,000 6,00,000 ube6rldc

15,00,000 13,50,00012,00,000 10,50,000

25,50,000

10,50,000 6,75,000

7,50,000 6,30,000

dedn 0.

os - 327

(3x15=45)

q r s a \ q q ,c^.r.rgvN N.

10. dedn eo$tuddd$ aaaod 1-4-2011 doei draoe eo$tudddd 1 8,000 dedrlddl$oeo:d:.ded> eo$tuda$d) dDoo oc$tudddd uBad d$gjl ooaod3l -3-2012 docb$ dddodogd:.

elgod d$ ainod 31-3-2012 do€

dedn 0. draoo 0. (J&dro. dJo.

,1 -Aqrafi

ob$coddo dlro$ ddJeri *€or. Be ddf 15 eroddq;b.

aadnd, ded> dqdddczuodaadgiedeori dro.100 45,00,000 22,50,000 o%dd

r-4-2A11).s.l lJ a--lvs/qJ -Orc^iloLrqi(,

(1-4-2011)

daord6o:: elf

os - 327

15% nooddrddc

dPddc

aad9dujerod d:oa

-12-

12,00,000

6,00,000 4,05,000

90,000 45,000

78,90,000 42,75,004

I |||lllll lill lll llill lllll llll llll

mdotr 5,70,000 3,00,000

ude3e6ad d)oa 2,70,000 1,20,000

"add $afrd$b - 1,50,000

78,90,000 42,75,000

d?,$do dn6o9:

i) drEe)CI po$tudd id:d;iid; dedn ec$ardddood e)oeo&d do. 1,87,500 die-rrC iddJilddl

zdrtoo@dgegriddldedn OoS:mddddr dr"Jp d:eeJ dedd 25 ddgenzid abed dnooeod.

ii) dedn Oo$tudddd "lb$rld; dDCIe eo$erdddood udzJeald dro. 45,000r1d$ z"drtoo@d.

iii) dedn &o$tud ab* dDOe CIo$tuddd$ 201 1-128, dedd 10 dd*r enqnodd$ inas:,oood

erdd ee6ad drdc$O- qddl cn$e)rre-:"^

erld, adr cdddo3.ooori dooSoedd aod dtloJ:do dolno,rr.

1 1. dDdd adn dodpob dddod cdd#riddl&ecd.

31-3-2012 dodr e{od ood dul

dt^rddd;c.,i

aedoedddmrluJc

*#rlddl a;adeadl

udrdreo dtad:"

erddDd FiDe)

0drdea dzfl

deaDd ald:$ddr

RBI doJJ iaro eJ$dddr.add d{dtld.>dmrdd

DqabQ enzpodd $eOd droe,:ood drod dm

ed> dod: zmE 31 -3-12

?rq?,TJs dta

rbsddd)

uJoed;f

mdoarde-d ddd)

ilbs6rlcb

21,00,000

1,55,000

1,20,000

30,000

7,00,000

2,20,000

30,000

8,00,000

16,00,000

75,000

20,000

1,30,000

30,000

50,000

10,000

2,30,000

qJNf rlv

{

trot

-13"

alJsd

T

I

|r/lilI|il.{/l/t/ililrt\Il|I\ilI|/l]

ded adrE 0edoatl &opo,&ef,dn dedd

derldc,renn* ea4iaod

f,€d:ldd ?roE 1 -4-2011edr do$ (d;co;de$ uodaod

tro$ d@dd dodd)

10000 decbrfd: d.g deori d/E. 100

dooaa$dzlsb:

deC zuodald1,00,000 ot$aq ded'> $edeori dra. 100ar€ioJ &e

1erld,: ddd: w{o a${ a:edddu'qa,rld,:datro qJdddsr aileOd doadaeCI dedrdtd dedseru9dJo$ ?Orou, dedede?oo dozudOderddd d;ei,?iDari, dd $$ dorl

os - 32740,00,000

1,30,000

40,000

50,000

1,60,000

20,000

9,00,000

10,00,00063,00,000 63,00,000

,0

20)

a) e,dl doeb) st *g-2od

dadrioe;bddeu

c) ddy **]: aocr: q*;*i*:rTff:irp- aroed^- d,o 6,000.

;, *jj:1::ffi:rx*ffif#t1 ;,. 0..docnor: r-u *Y15:t:

dmd$ aDo&o$ **"ro12. gedorrdr

*Jim;:nst s-zou d#,*]d

dooordddri*E/oodef dro. 10,000.

*-q6q donorer: + dddoa,o*#1 tl -3-2012

{ erodrrrood erod-sni

edddsb ,,_,_:#ff*i;::::. erer_d{aDd$4 e,*,d

5,70,0001,00,0009,00,000

uu,ooJ3,6004,600

10,00,0005,00,000

2,00,0002,50,0001,00,000

P.T.O.

I llllllllllllllll lllll lllll llll llllos - 327

Fa*?d$ $r"$rdq;b

,nd d{sd 1-4-2011

?ra*d)q doea

eJe$d mabgdd:

doadrlsl aloe6 ;3:Q -a'oea

$drodd enzPod md9

znQ deded

ded:rld.ldr.$o$ ddcb $4 RBI doid d|*

iA-n ardeiDd deo $Q uen;dQ -ruoea

-14-

54,800

17,00092,00034,000

1,00,0003,86,0001,60,000

23,78,000

32,0002,56,000

40,000

23,78,000

dooro$ddct :

i) ryddd ddaan Oead &ourddddo drD' 1'15'000

ii) eedQ d>no::d -aioea dro' 380

iii) doadrld abeod ?Jqms dra' B'000'

13,9ead*edDdod&&o$fuddd&cnOdDd,daaddo.,pddo-onmd.dddodadddeodoinod.3 1 - 3 - 20 1 2 E* eod, rtood doepoJ: -ia; *61 d{ amdor:d1 douoxr'

{

2,99,777

60,038

22,300

60,000

4,31,947

36,000

5,804

67,500

1,53,000

22,5A0

1,82,462

9,30,000

4,50,000

36,00,000

27,01,533

ded drdaadd d>eOd dveoe

abdrc$c.lQ "qd dvaoe

adn dod: tn*

dJ$rtdq eex,d1 aadedd'a&ddb (1 -4-201 1 )

edrdd daf

e3d*dodo efr d d:er* ( radn dJ

sDari $4 doii (-*"{')-go:nco dul

draa8dd d:eod D&*

dPddcdrodrO$ dr{& d>{ mro$ ael*

cry eQ (1-4-2011)rndnd, areder>

doadrldc

duldrid.>

l ilililil ililf tff llilililliltil tffr{edDdd.ri Dds.qrcb

-1s-os _ 327

decb ucdaac 6,02,815

9000 -d"{ decbrfd: ds d€ori do. too

:*l* r-..rd; (1-4_2011)

oo e,oo,ooo

$cb;r6acer | 3,30,000

dxt $dl; aq? udaJearncdc 1,12,s2s

Cc,:cnd gorl Ddg - 48,016

eicr:C &q 2,50,000

a) .,u'g dDnc$d d{ur*n dedd 40 .'druCI{sJ oda do€d a':ed a:edoa.t :;f;;5q*

gxrierr xoroo*-Jl**-{,a,o* 36,0;; an* D,o}rd dz*dro. 20,000 rl$d){

; ilf*'n* ^kT3;#3#ffd s 1 -3-20 t 2t ro4,oooe) se*il 55% dd{r eDddq o.ror, dorirDn a;edoa.D sdd s d& d,anouaqn a.:edea.

--I

201

)0

adddsb

de$ coa,odhJN

t

3,96,000

4,62,a0a

3,00,000

9,24,000

10,34,000

9,00,000

10,4A,240

20,000

2,20,000 P.T.O.

T.]|T zD.,or" ec$tudddC s1*s_2(d*on ddd;d a*Jnoq &e*er'ad. )12 EtcDqJ did a:ad a$d: cood dqo$dldcrnoxbd

31-3-2012 d ao$ de.1

absdt

3960 *d"d dedorldo ds deori do. 100eoddud &reder:doocnrdd 6oood a{d eD{enzJ-.j{,ang

xd dedrd

e/!gd,.o$ and dededaoO deded

old€dajeato, d;ced$brdd egodcrlgrod dddcb

os- 327 -16-

foeDdQ FDer{dJ

aedoedddeoddo

dulddd;

dnro d{drldcuorrod

ddeorl aad.gduierod 6so.add tqo$ridOJnd ddd>

RBI d0Jnd drldrd o$od dltd)e J m

*?* car iAcur lw v vw-:/

ared*d 1J.9 ,to;

doooarddzts:

i) aqdood d:{ t'oudd ee@d}d/o. 2,82,400

ii) zmrod:dd e&qd fJ#rlsb xioer ood> Xead dnaddldd: 1 ,10,000

iii) aHoeng $oads;b 3,62,000

iv) duldd abeed ddde 60,000.

15,85,760

1,40,240

3,11,400

2,20,340

1,10,460

4,20,240

3,11,74O

75,760

3,20,300

16,24,000

76,000

51,96,240 51,96,44{l