paper / subject code: 23101 / financial accounting and
TRANSCRIPT
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B
Time: 3 Hr. Marks : 100
N.B. : 1) All questions are compulsory. 2) Each question has internal option. 3) Figures to right indicates full marks. 4) Working notes are part of your answer.
Q.1. (A) State whether the following statements are True or False (any Ten) 1. The buy back of shares has to be authorised by Articles of Association. 2. Internal reconstruction involves reduction in capital. 3. Amount paid on Forfeited shares is added to paid-up capital in the Balance Sheet. 4. When the rights are sold without subscribing, no entry is made in Investment A/c. 5. Equity shares can be bought-back out of Free reserves. 6. Capital Reserve is a non-free reserves. 7. Any company can undertake capital reduction. 8. Liability in respect of bills discounted is not an Example of contingent liability. 9. Short-term investments are carried at its cost price only. 10. No company shall buy back its own shares unless the buyback is less than 10%. of the total
paid-up capital and free Reserves of the Company. 11. In Internal reconstruction, amount of shares surrendered by shareholders is transferred to
General Reserve Account. 12. In Ethical views, ethics remain same at all the time and every place
Q.1.(B) Fill in the blanks choosing the correct alternative. (any ten) 1. As per AS 13, the cost of investment sold is to be calculated as per ................. method.
(FIFO, LIFO) weighted average, simple average) 2. The components of workplace ethical behaviour are ................. . (honesty, legality, disclosure, all of these) 3. The carrying amount of long term investment is to be shown at ................. . (cost, market value, face value, cost or market value whichever is lower) 4. Charging cost of family dinner to be company is ................. , (misappropriation of assets, fraudulent reporting, ethical reporting, all of these) 5. The amount not collected by shareholders should be shown as ................. . (current liabilities, capital reserve, share capital, reserve capital) 6. Before buyback, all the shares must be ................. . (partly paid up fully paid up fully subscribed, forfeited) 7. The ethical issues faced by the accountants include ................. . (accuracy, accountability, values and moral, all of these) 8. Payment of dividend is based on ................. capital. (paid up, authorised, issued, reserve)
(10)
(10)
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Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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9. ScheduleIIIofCompaniesAct2013requiresprofitandlossaccounttobepreparedin ................. .
(horizontal form, vertical form, convenient form, columnar form) 10. Interim dividend of a company can be declared by ................. . (shareholders, board of directors, managing director, SEBI) 11. The scheme of Internal reconstruction required sanction from ................. . (shareholders, articles of association, court, all of these) 12. Z Ltd. has 8000 equity shares of Rs.100 each fully paid. Each share is sub-divided into
equity shares of Rs.10 each. The number of share after sub-division will be ............ . (8000, 80000, 75000, 60000)
Q.2. The following is the Balance Sheet of Falguni Limited as on 31st March, 2018.
Liabilities Amount Assets AmountShare Capital :1,00,000 Equity Shares of Rs.10 Each
10,00,000 Land & Building 6,50,000
10% Preference shares of Rs.100 Each
4,00,000 Plant & Machinery 6,00,000
12% Debentures 7,50,000 Furniture 35,000Bank overdraft 50,000 Goodwill 25,000Sundry Creditors 1,40,000 Patent 15,000Bills Payable 60,000 Stock 80,000
Sundry Debtors 90,000Bills Receivable 15,000Profit&LossA/c. 8,00,000Preliminary Expenses 90,000
24,00,000 24,00,000
The Shareholders and the board of Directors sanctioned the scheme of reconstruction and the following adjustment should be considered. Preference dividend are in arrears for four years. 1. The preference shares are to be reduced to Rs.50 each and equity shares to Rs.2 each. 2. Of the preference dividend in arrears 75% to be waived and remaining to be paid in
cash. 3. The debenture holders to take over plant and machinery at Rs.6,50,000 in part
statisfaction of their claim and balance amount due to them to be converted to 13% debentures.
4. Bills payable to be paid off and the creditors agreed to waive Rs.20,000 5, AllintangibleandfictitiousAssetstobewrittenoff. 6. The followingAssets to be valued as follows : Furniture Rs.30,000, Stock Rs.60,000,
land and building Rs.6,00,000, Sunday Debtors Rs.70,000 7. The company obtained a secured loan of Rs.1,50,000 at the rate of 12% interest by
mortaging land and Building, for repayment of bank overdraft, bills payable and reconstruction expanses amounted to Rs.20,000. Pass necessary journal entries to record the above scheme and prepare Capital Reduction Account and Balance Sheet after reconstruction.
OR
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Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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Q.2. Following is the summarised Balance Sheet of Solar Electronics Limited as on 31st March, 2019
Liabilities Rs. Assets Rs.
Share Capital Authorised:1,00,000 Equity Shares ofRs.10 Each.
10,00,000 Equipment's 12,00,000
Issued :40,000 Equity Shares ofRs.10 Each
4,00,000 Computer SoftwareLoans and AdvancesTrade Receivables
4,00,0003,00,0001,50,000
Reserves : Factory Building 6,00,000General Reserves 4,00,000 Security Deposit 1,50,000ProfitandLossAccount 6,00,000 Cash on Hand 7,00,000Securities Premium 2,00,000 Balance with Banks 2,00,00011% Debentures 14,00,000Bank Term Loan 6,00,000Creditors 1,00,000
37,00,000 37,00,000The company decided to buyback the maximum number of equity shares at the maximum possible price under the law as on 31st March, 2019.Assuming that the Buyback of shares is duly authorised by its articles and necessary resolution is passed by the company towards this buyback; pass necessary Journal Entries in the books of the company. Also prepare Notes to Accounts with respect to Share Capita and Reserves and Surplus as they would appear in Notes forming part of Balance Sheet of the Company as on 31st March, 2019. (Do not prepare Balance Sheet)
Q.3 Following is the Trial balance of Devakinandan Ltd. as on 31st March,2019.
Particulars Debit Rs. Credit Rs.20000 Equity shares of Rs.100 each fully paid up 20,00,00010000 10% Pref. Shares of Rs.100 each 10,00,000General Reserve 1,00,000Public deposits 25,0008% Debentures of Rs.100 each fully paid up 10,00,000Profit&Lossaccount(Cr) 1,50,000Provision for tax 25,000Sundry Creditors 75,000Bills Payables 25,000Advance received from customer 12,000Bank overdraft (State bank of India) 35,000Loan from IDBI 1,28,500Fixed Assets (Net block) 38,70,000Investment in shares of TCS LTD. 3,25,000Stock on 31st March 2019 1.20,000Bank balance with bank of Maharashtra 1,20,000Cash in hand 27,500
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Advance to supplier 40,000Short term investments 20,000Bills Receivable 18,000Sunday Debtors 35,000
45,75,500
45,75,500
Additional information : 1) Authorised share capital of the company is divided into 50000 equity shares of Rs.100
each and 20000 10% preference shares of Rs.100 each. 2) Debenturesaresecuredagainstthefixedassetofthecompany. 3) Debtors includes debtors Rs.7500 which are due for more than six months. 4) Stock on 31 March 2019 includes following. Raw Material Rs.35,000 Finished goods Rs.65,000 Work in progress Rs.20,000 5) Preferencedividendforlastfiveyearsisinarrears. 6) Creditors includes creditors for expenses Rs.4,500 7) Bills Receivables includes a dishonoured bill of Rs.2,000 On the basis of given information prepare balance sheet as on 31st March, 2019 as
per revised schedule III of Companies Act.OR
Q.3. A) Following information is available from the books of Pranali Ltd.
Rs.
80,000 Equity Shares of Rs.10 each Rs.8 Paid up 6,40,000General Reserve 1,00,000ProfitandLossaccount 4,60,000Securities Premium 2,40,00010% Debentures 2,00,000Secured long term loan 2,00,000
Keeping in view all the legal requirements ascertain : a) Maximum number of Equity Shares which company can buy back at offer price of
Rs.25 per share. b) Prepare notes to accounts of Reserve and Surplus.
Q.3. B) On 1/4/2018 Sanket had 50,000 equity shares in Tata Ltd. The face value was Rs.10
each but the book value was Rs.24 per share. On 1/6/2018 he purchased 10,000 equity shares in Tata Ltd. at a premium of Rs.6 per
share. On 1/7/2018 the directors of Tata Ltd. issued bonus shares at the rate of one share for
every three shares held.
(10)
(10)
73393 4 of 15
Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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On 1/1/2019 he purchased 5000 right shares in Tata Ltd. Rs.10 each at Rs.15 per share. On 31/1/2019 he sold 20,000 equity shares in Tata Ltd. of Rs.10 each at Rs.30 per
share. Prepare Investment in Equity Shares of Tata Ltd. Account as it would appear in Sanket's
books for the year ended 31st March, 2019.
Q.4. During the year ende 31st March 2019 Mr. Ravi bought and sold the following 12% Debentures of Rs.100 each of ABC Ltd. Interest being payable by ABC Ltd. on 1st April and 1st October each year.
Date Particulars 1/6/18 Bought 1050 debenture at Rs.95 ex-interest 1/9/18 Bought 350 debentures at Rs.90 cum-interest 1/12/18 Sold 700 debentures at Rs.95 ex-interest 1/2/19 Bought 500 debentures at Rs.96 ex-interest.
Books are closed on 31st March every year. Market price on 31st March,2019 was Rs.90 per debenture. You are required to prepare investment in 12% debenture in ABC Ltd. account for the year Apply AS-13.
OR
Q.4.(A) From the following Trial Balance as at 31.3.2019 of Mr.Ganesh Modak Ltd., and the adjustments given prepare the final accounts of the company.
Particulars Dr.Rs. Cr.Rs.Called up Capital 15000 shares of Rs.10 each 1,50,000Securities premium 30,000Capital Reserve 17,500General reserve 35,000Stock as on 1.4.2018 1,00,000Purchases and sales 5,12,500 7,20,000Return Inwards and Return outwards 7,500 12,500ProfitandLossstatements1.4.2018 7,500Plant and Machinery 75,000Building 1,00,000Motor Van 50,000Debtors and Creditors 81,500 50,000Bank Interest (paid & received) 3,000 500Loan from Bank (secured) 62,500Bill payable 14,250Cash at Canara Bank 20,000Cash in Hand 2,250Share issue Expenses 15,000Manufacturing Wages 45,000Gas and Fuel 30,000
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Directors fees 5,000Auditors Fees 3,000Administrative expenses 15,000Salaries 25,000Insurance 3,750Maintenance of motor van 6,250
10,99,750 10,99,750
Closing Stock as on 31.3.2019 was Rs.1,57,500 You are asked to prepare the balance sheet of Mr.Ganesh Modak Ltd. as on 31st March,
2019, giving the information required by the companies Act.of 2013.
Q.4.B) Following is the balance sheet of Nilesh Ltd. as on 31st March,2018.
Liabilities Amount Assets Amount11,200 equity shares of Rs.100 each
11,20,000 Buildings 7,50,000
9% preference shares of Rs.100 each
3,50,000 Machinery 4,40,000
10% Debentures 2,80,000 Cash 5,02,000Creditors 1,75,000 Inventory 2,27,000Bank overdraft 1,75,000 Debtors 1,44,000
Preliminary Expenses
20,000
Profit&LossAccount
17,000
21,00,000 21,00,000
The board of directors decided to go in for internal Reconstruction with the approval of the shareholders. Following adjustments should be considered.
1. Equity share is reduced to Rs.70 each and preference shares reduced by Rs.20 each. 2. Preference dividend and debenture interest is outstanding for current year and it is to
be paid off immediately. 3. Machinery is to be valued at Rs.4,50,000 4. Bank waived Rs.20,000 5. Write off Fictitious Assets Pass necessary journal Entries in the book of Nilesh Limited.
Q.5. a) Discuss the implications of unethical behavior for financial reports. Explain the effects of unethical behaviour on financial reporting.
b) Discuss and explain the Principals Versus Rule based approaches of Ethical Behaviour.
OR
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B
Write short notes (any four) a) CSR b) Disclosure of Tangible Assets in Company Balance Sheet. c) Internal Reconstruction Vs. External Reconstruction. d) Maximum Limits on Buyback e) Principal based approach to Professional Code of Ethics. f) Pre-acquisition dividend.
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73393 7 of 15
Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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[वळे: ३ तास ] [ गणु: १०० ]
Please check whether you have got the right question paper.
सचूना: १. सवव प्रश्न अननवार्व आहते.
२. उजवीकडील अकं पणूव गणु दर्वनवतात.
३. सवव नोंदी ह्या तमुच्र्ा उत्तराचा एक भाग आहते.
४. इगंजी प्रश्नपनिका प्रमाण मानावी.
प्र. १ अ) खालील विधाने सत्य व िं िा असत्य ते वलहा ( ोणतेही दहा) (१०)
१) संघटनेच्र्ा अनुच्छेदामध्र्े समभागांच्र्ा पनुखरेदचेी मान्र्ता नदलेली असली पानहज.े
२) अतंगवत पणुननमावणामध्र्े भागभांडवलाची कपात समानवष्ट असते.
३) रद्दबादल केलेल्र्ा समभागावरील भरलेले पैसे, नथिती नववरण पिामध्र्े भाग भांडवलामध्र्े नमळवले जातात.
४) जवे्हा समभाग खरेदीचा हक्क नवकला जातो तेव्हा गुंतवणकू खात्र्ामध्र्े कोणतीही नोंद केली जात नाही.
५) सामान्र् समभागांची पनुवखरेदी मकु्त-ननधीमधनू केली जाऊ र्कते.
६) भांडवली ननधी हा मकु्त नसलेला ननधी आह.े
७) कोणतीही कंपनी भाग भांडवलामध्र् ेकपात करू र्कते.
८) सवलतीच्र्ा प्रात्र् नवननमर् पिाबाबतची दर्ेता ह ेआकनथमक दरे्तेचे उदाहरण नाही.
९) लघ ुमदुतीच्र्ा गुंतवणकुी ह्या फक्त नतच्र्ा खरेदी नकंमतीला नोंदनवल्र्ा जातात.
१०) जोपर्ंत पनुवखरेदी ही एकूण भागभांडवल आनण मकु्त ननधीच्र्ा १०% पेक्षा कमी नसते तोपर्ंत कोणतीही कंपनी
थवत:चे समभाग पनुवखरेदी करू र्कत नाही.
११) अतंगवत पनुवननमावणामध्र्े भागधारकांनी थवाधीन केलेल्र्ा समभागांची रक्कम सामान्र् ननधी खात्र्ामध्र्े
हथतांतररत केली जाते.
१२) नैनतकतेच्र्ा दृष्टीने नैनतकता ही सवव काळ व सवव निकाणी सारखी असते.
प्र.१ ब) अचू पयााय वनिडून गाळलेल्या जागा भरा. ( ोणतेही दहा) (१०)
१) AS १३ नसुार नवक्री केलेल्र्ा गुतंवणकुीची मळू नकंमतं _________ पद्धतीनसुार काढली जाते.
(प्रिम आलेल्र्ा मालाची प्रिम नवक्री, नंतर आलेल्र्ा मालाची प्रिम नवक्री, भारांनकत सरासरी, सवव साधारण
सरासरी)
२) कामाच्र्ा जागचे्र्ा नैनतक वतवनाचे घटक ______ आहते.
(प्रामानणकपणा, कार्दरे्ीरपणा, प्रकटीकरण, र्ापैकी सवव)
३) नदघव मदुतीच्र्ा गुतंवणकुीची कमी झालेली रक्कम (carrying amount) ______ ला दर्ववली जाते.
(मळू नकमतं, बाजारमलु्र्, दर्वनी मलु्र्, मळू नकंमंत नकंवा बाजारमलु्र् र्ापैकी कमी नकमतं)
४) कुटंुबाच्र्ा रािीच्र्ा भोजनाचा खचव कंपनीला आकारण ेह े______ आह.े
(मालमत्तचेी अफरातफर, फसवा अहवाल, नैनतक अहवाल, र्ापैकी सवव)
५) भाग धारकांनी न घतेलेली रक्कम ______ म्हणनू दर्वनवली पानहज.े
(चाल ूदरे्ता, भांडवली गगंाजळी, भागभांडवल, राखीव भांडवल)
73393 8 of 15
Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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६) पनुवखरेदी पवुी, सवव समभाग _____ असलेच पानहजते.
(अपणूवदत्त, पणूवदत्त, पणूववसलू, जप्त केलेले)
७) लेखापाल तोंड दते असलेल्र्ा नैनतक समथर्ामध्र् े____ चा समावरे् होतो.
(अचकूता, जबाबदारी, मलू्र्े आनण ननतीमत्ता, र्ापैकी सवव)
८) लाभांर् देण ेह े_____ भांडवलावर आधाररत असते.
(पणूवदत्त, अनधकृत, जारी केलेले, राखीव)
९) कंपनी कार्दा २०१३ च्र्ा पररनर्ष्ट ३ मध्र्े नफातोटा पिक ____ मध्र्े तर्ार करावर्ाचा समावरे् आह.े
(आडवा नमनुा, उभा नमनुा, सोर्ीथकर नमनुा, थतंभीर् नमनुा)
१०) कंपनीचा आतंरीक लाभांर् _____ जाहीर करू र्कतो.
(भागधारक, संचालक मडंळ, व्र्वथिापकीर् संचालक, सेबी)
११) अतंगवत पनुरवचना र्ोजनेसािी ______ ची मान्र्ता आवश्र्क आह.े
(भागधारक, ननर्मावली, न्र्ार्ालर्, र्ापैकी सवव)
१२) झडे नल. कडे प्रत्र्ेकी रु. १०० दर्वनीमलु्र् असलेले ८००० सववसाधारण समभाग आहते. प्रत्र्ेक समभाग
प्रत्र्ेकी १० रु. च्र्ा १० सववसाधारण समभागामध्र्े नवभानजत झाले. नवभाजनानंतर एकूण समभाग _____
असतील.
(८,०००, ८०,०००, ७५,०००, ६०,०००)
प्र. २ ३१/०३/२०१८ अखेरचा फाल्गुनी वलविटेड चा ताळेबिंद पुढीलप्रिाणे आहे. (२०)
देणे ि जबाबदाऱ्या रक् ि िालित्ता रक् ि
भागभांडवल: जागा व इमारत ६,५०,०००
१,००,००० समभाग रु. १० चा
एक
१०,००,००० र्ंि व संर्ंि ६,००,०००
१०% अग्रहक्काचे भाग रु. १००
चा एक
४,००,००० फननवचर ३५,०००
१२% कजवरोखे ७,५०,००० नावलौनकक २५,०००
बँक अनधकर्व ५०,००० पेंटट १५,०००`
धनको १,४०,००० मालसािा ८०,०००
दणे ेह डंी ६०,००० ऋणको ९०,०००
र्ेण ेह डंी १५,०००
नफा तोटा खाते ८,००,०००
प्रािनमक खचव ९०,०००
२४,००,००० २४,००,०००
भागधारक आनण संचालक मंडळ र्ांनी खालील प्रमाण ेपनुरवचने सािी मजंरुी नदली. अग्रहक्क भागावरील
लाभांर् चार वर्ावपासनू िकीत आह.े
73393 9 of 15
Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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73393
१) अग्रहक्काचे भाग रु. ५० पर्ंत कमी केले आनण समभाग रु. २ पर्ंत कमी केले.
२) अग्रहक्क भागावरील िकीत लाभांर् पैकी ७५% टक्के लाभांर् सोडून नदला आनण रानहलेला रोख नदला.
३) कजवरोख ेधारकांनी र्ंि व सरं्ि रुपर्े ६,५०,००० ला त्र्ांच्र्ा काही रकमचे्र्ा समाधानासािी घतेले आनण
रानहलेली रक्कम १३% च्र्ा कजव रोखर्ांमध्र्े रुपांतरीत केली.
४) दणे ेह ड्ंर्ा दऊेन टाकल्र्ा आनण धनकोंनी रु. २०,००० सोडून नदले.
५) सवव अमतूव व काल्पननक मालमत्ता बाद करण्र्ाचे िरनवले.
६) खालील मालमत्तांचे पढुील प्रमाण ेपणूवमूवल्र्ांकन केले.
फननवचर रु. ३०,०००, मालसािा रु. ६०,०००, जमीन व इमारत रु. ६,००,०००, ऋणको रुपर्े ७०,०००,
७) जागा व मालमत्तेच्र्ा तारणावर कंपनीने १२% प्रमाण ेरु. १,५०,००० तारणी कजव घेतले. त्र्ाच्र्ातनू बँक
अनधकर्व दणे ेह ड्ंर्ा आनण पनुरवचनेचा खचव रुपर्े २०,००० केला.
कंपनीच्र्ा पथुतकामध्र्े रोजकीदव तर्ार करा भांडवल कपात खाते तर्ार करा आनण पनुरवचने नंतरचा ताळेबंद
तर्ार करा.
व िं िा
प्र. २ सोलर इलेक् र्ाननक नलनमटेड चा ३१ माचव २०१९ रोजी चा सारांनर्त ताळेबंद खालील प्रमाण ेआह.े (२०)
देयता रु. िालित्ता रु.
अवध ृत भाग भािंडिल
१,००,००० सामान्र् भाग
प्रत्र्ेकी रु. १०
१०,००,०००
र्ंिसामग्री
१२,००,०००
जारी भागभािंडिल:
४०,००० सामान्र् भाग प्रत्र्ेकी
रु. १०
४,००,०००
संगणक आज्ञावली
जमीन
व्र्ापार प्राप्ती
४,००,०००
३,००,०००
१,५०,०००
ननधी: इमारत ६,००,०००
सामान्र् राखीव ४,००,००० सरुक्षा िेव १,५०,०००
नफा आनण तोटा खाते ६,००,००० बँकेत नर्ल्लक ९,००,०००
भाग अनधकार २,००,०००
११% कजवरोखे १४,००,०००
बँक मदुत कजव ६,००,०००
व्र्ापार दरे्क १,००,०००
३७,००,००० ३७,००,०००
कंपनीने कार्द्यानसुार जाथतीत जाथत संभाव्र् नकमंतीवर जाथतीत जाथत सामान्र् भाग पनुखवरेदी करण्र्ाचा ३१
माचव, २०१९ रोजी ननणवर् घतेला. भाग पनुखवरेदी बाबद चे सवव अटी ननर्मावली मध्र्े आनण अनधकृत िराव
समतं करून कार्देर्ीर ननणवर् झाला आह.े
73393 10 of 15
Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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73393
तयार रा
१) प्रभाव पणूव झाल्र्ावर भाग पनुखवरेदी नंतर ची रोजकीदव नोंदी करा.
२) भाग पनुखवरेदी नंतर चा भाग भांडवल व राखीव आनण अनधर्रे् चा संदभव ३१ माचव २०१९ रोजी चा तर्ार करा.
(ताळेबंद तर्ार करण्र्ाची आवश्र्कता नाही)
प्र. ३ देि ीनिंदन वल. चा ३१ िाचा २०१९ रोजीचे तेरीजपत्र पुढीलप्रिाणे आहे. (२०)
तपशील नािे (रु) जिा (रु)
२०,००० समभाग रु. १०० चे प्रत्र्ेकी पणूवदत्त - २०,००,०००
१०,०००, १०% अग्रहक्क भाग रु. १०० चे प्रत्र्ेकी पणुवदत्त - १०,००,०००
सामान्र् ननधी - १,००,०००
साववजननक िेवी - २५,०००
८% कजवरोख ेरु. १०० चे प्रत्र्ेकी प्रमाण ेपणूवदत्त - १०,००,०००
नफा तोटा खाते - १,५०,०००
करासािी तरतदू - २५,०००
नवनवध धनको - ७५,०००
दरे् नवपि - २५,०००
ग्राहकाकडून नमळालेला अनग्रम - १२,०००
बँक अनधकर्व (थटेट बँक ऑफ इनंडर्ा) ३५,०००
आर् डी बी आर् बँकेकडून कजव - १,२८,५००
नथिर संपत्ती (ननव्वळ बलराक) ३८,७०,००० -
टी.सी.एस (TCS) कंपनीच्र्ा भागांमधील गुतंवणकू ३,२५,००० -
मालसािा (३१ माचव २०१९) १,२०,००० -
बँकेतील नर्ल्लक (बँक ऑफ महाराष्ट््) १,२०,००० -
रोख नर्ल्लक २७,५०० -
परुवि्र्ादाराला नदलेली आगाव ूरक्कम ४०,००० -
लघकुालीन गुतंवणकू २०,००० -
प्राप्त नवपि १८,००० -
नवनवध ऋणको ३५,००० -
४५,७५,५०० ४५,७५,०००
अवतररक्त िावहती :-
१) कंपनीचे अनधकृत भागभांडवल पढुीलप्रमाण ेनवभागले आह.े
५०,००० समभाग रु. १०० चे प्रत्र्ेकी
२०,००० १०% अग्रहक्क भाग रु. १०० चे प्रत्र्ेकी
२) कजवरोख ेह ेनथिर संपत्तीच्र्ा तारणामधील आह.े
73393 11 of 15
Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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73393
३) ऋणको मध्र्े रुपर्े ७५००/- चे ऋणको ह ेसहा मनहन्र्ा पेक्षा अनधक काळ दरे् आहते.
४) मालसािर्ामध्र् ेखालीलप्रमाण ेमाल समानवष्ट आह.े
१) कच्चा माल रुपर्े ३५,०००/-
२) तर्ार माल रुपर्े ६५,०००/-
३) अधवपक्का माल रुपर्े २०,०००/-
५) अग्रहक्क भागांवरील लाभांर् मागील पाच वर्ावपासनू दरे् आह.े
६) धनको मध्र्े रु. ४५०० चे धनको ह ेदरे् खचावकररता चे आहते.
७) प्राप्त नवपिामध्र्े रु. २०००/- चे नाकारलेले नवपि समानवष्ट आहते.
वरील मानहतीच्र्ा आधारे सधुाररत पररनर्ष्ट तीन नसुार ३१ माचव २०१८ चा ताळेबंद तर्ार करा.
व िं िा
प्र. ३ अ) प्रणाली वलविटेडच्या पुस्त ात खालीलप्रिाणे िावहती आहे. (१०)
८०००० समभाग रुपर्े १० चा एक रुपर्े ८ दत्त रु. ६,४०,०००
राखीव ननधी रु. १,००,०००
नफा-तोटा खाते रु. ४६०,०००
रोख अनधक्र् रु. २,४०,०००
१०% कजवरोखे रु. २,००,०००
दीघवकालीन तारणी कजव रु. २,००,०००
कंपनी कार्द्यानसुार सवव कार्दरे्ीर बाबी लक्षात घऊेन
अ) २५ रुपर्े नकमतीला जाथतीत जाथत नकती समभाग कंपनी पनुखवरेदी करू र्कते र्ाची गणना करा.
ब) ननधी आनण आनधक्र् र्ाची नटप्पणी तर्ार करा.
प्र.३ ब) नदनांक १/४/२०१८ रोजी संकेतने टाटा नल चे ५०,००० सववसाधारण समभाग धारण केले आहते. दर्वनी मलु्र्
प्रत्र्ेकी रु. १० होते, परंत ुपथुतकी मलु्र् प्रत्र्ेकी रु. २४ होते.
(१०)
नदनांक १/६/२०१८ रोजी त्र्ाने टाटा नल. चे १०,००० सववसाधारण समभाग प्रत्र्ेकी रु. ६ अनधभारमलु्र् दऊेन
खरेदी केले.
नदनांक १/७/२०१८ रोजी टाटा नल. च्र्ा संचालकानी प्रत्र्ेकी ३ समभागाला १ समभाग र्ा दराने बोनस समभाग
जारी केले.
नदनांक १/१/२०१९ रोजी त्र्ाने टाटा नल. चे प्रत्र्ेकी रु, १० चे प्रत्र्ेकी रु, १५ प्रमाण े५००० अनधकार समभाग
खरेदी केले.
नदनांक ३१/१/२०१९ रोजी त्र्ाने टाटा नल.चे प्रत्र्ेकी रु, १० चे प्रत्र्ेकी रु, ३० प्रमाण े२०,००० समभाग नवक्री
केले.
संकेतच्र्ा पथुतकात नदनांक ३१ माचव २०१९ रोजी संपणाऱ्र्ा वर्ावचे टाटा नल. मधील सववसाधारण समभाग
गुतंवणकू खाते तर्ार करा.
73393 12 of 15
Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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प्र. ४ ३१ माचव २०१९ रोजी संपलेल्र्ा वर्ावत श्री रवी र्ांनी एबीसी नल. चे प्रत्र्ेकी रु. १०० चे १२% कजवरोख ेआणले
आनण नवकले. दरवर्ी नदनांक १ एनप्रल आनण १ ऑक्टोबर रोजी एबीसी नल. कडून व्र्ाज दरे् असेल.
(२०)
तारीख तपशील
१/६/२०१८ रु. ९५ व्र्ाजरनहत दराने १०५० कजवरोख ेखरेदी केले.
१/९/२०१८ रु. ९० व्र्ाजसनहत दराने ३५० कजवरोख ेखरेदी केले
१/१२/२०१८ रु. ९५ व्र्ाजरनहत दराने ७०० कजवरोख ेनवक्री केले.
१/२/२०१९ रु. ९६ व्र्ाजरनहत दराने ५०० कजवरोख ेखरेदी केले.
दरवर्ी ३१ माचव रोजी पथुतके बंद करतात. ३१ माचव २०१९ रोजी बाजारभाव प्रत्र्ेकी रु. ९० होता.
श्री रवी र्ांच्र्ा पथुतकात तमु्ही एबीसी नल मधील १२% कजवरोख ेगुतंवणकू खाते तर्ार करण्र्ाची आवश्र्कता
आह.े एएस १३ लाग ूकरा.
व िं िा
प्र. ४ अ) श्री गणरे् मोडक र्ांच्र्ा खाली नदलेल्र्ा ३१/०३/२०१९ च्र्ा तेरीजपिकातनू तसेच नदलेल्र्ा समार्ोजनांवरून
कंपनीचे वानर्वक/अनंतम लेख ेतर्ार करा.
(१०)
तपशील नािे (रु.) जिा (रु.)
मानगतलेले भागभांडवल (१५००० भाग रु. १० चे
प्रत्र्ेकी)
१,५०,०००
प्रनतभनुत प्रव्र्ाजी ३०,०००
भांडवली ननधी १७,५००
सामान्र् ननधी ३५,०००
मालसािा (०१-०४-२०१८) १,००,०००
खरेदी आनण नवक्री ५,१२,५०० ७,२०,०००
नवक्री परत व खरेदी परत ७,५०० १२,५००
नफा तोटा पिक ०१-०४-२०१८ - ७,५००
र्ंि व सरं्ि ७५,००० -
इमारत १,००,००० -
मोटार वाहन ५०,००० -
ऋणको व धनको ८१,५०० ५०,०००
बँक व्र्ाज (नदलेले व नमळालेले) ३००० ५००
बँकेकडून कजव (सरुनक्षत) - ६२,५००
दरे्ी नवपि - १४,२५०
कर नेरा बँकेतील नर्ल्लक २०००० -
रोख नर्ल्लक २२५० -
भाग नवक्री खचव १५,००० -
उत्पादन वतेन ४५,००० -
गरस व इधंन (Gas & fuel) ३०,००० -
73393 13 of 15
Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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73393
संचालक र्लु्क ५,००० -
लेखापरीक्षण र्लु्क ३००० -
प्रर्ासकीर् खचव १५,००० -
पगार २५,००० -
नवमा ३७५० -
मोटर वाहन दखेभाल खचव ६२५० -
१०,९९,७५० १०,९९,७५०
सिायोजने:-
नदनांक ३१-०३-२०१९ रोजीचा र्वेटचा मालसािा रु. १,५७,५००/- होता.
कंपनी कार्दा २०१३ च्र्ा तरतदुीनसुार मानहती दवेनू श्री गणेर् मोडक नल. चा ३१ माचव २०१९ रोजीचा’
ताळेबंद तर्ार करा.
प्र. ४ ब) नद. ३१ माचव २०१८ रोजीचे ननलेर् नल. चे नथतिी नववरण पि खालील प्रमाण ेआह.े (१०)
देयता रु. िालित्ता रु.
११,२०० सामान्र् भाग
प्रत्र्ेकी रु. १०० चे
११,२०,००० इमारत ७,५०,०००
९% अग्रहक्काचे भाग प्रत्र्ेकी
रु. १००% चे
३,५०,००० र्ंि ४,४०,०००
१०% कजवरोखे २,५०,००० रोख ५,०२,०००
धनको १,७५,००० सािा २,२७,०००
बँक अनधकर्व १,७५,००० ऋणको १,४४,०००
प्रािनमक खचव २०,०००
नफा-तोटा खाते १७,०००
२१,००,००० २१,००,०००
सामान्र् भागधारकांची मान्र्ता नमळवनू संचालक मडंळांनी कंपनीची अतंगवत पनुरवचना करण्र्ाचे िरनवले आह े.
खालील तरतदुी नवचारात घ्र्ा.
१) सामान्र् भाग प्रत्र्ेकी रु.७० पर्ंत कमी केले आनण अग्रहक्काचे भाग प्रत्र्ेकी रु. २० ने कमी केले.
२) अग्रहक्काचा लाभांर् आनण कजवरोखर्ांवरील व्र्ाज चाल ूवर्ावकररता दरे् आह ेआनण त्र्ांचे पैसे ताबडतोब नदले
गलेे पानहज.े
३) संर्िाची नकमतं रु. ४,५०,००० िरनवली आह.े
४) बँकेने रु. २०,००० सोडले.
५) काल्पननक मालमत्ता कमी करा.
ननलेर् नल. च्र्ा पथुतकात आवश्र्क नोंदी करा.
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Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
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73393
प्र. ५ अ) आनिवक अहवालासािी अनैनतक वतवनाच्र्ा पररणामांवर चचाव करा. (१०)
ब) तत्वाच्र्ा नवरुद्ध ननर्मांवर आधाररत नैनतक वतवनाबद्दल चचाव करा. (१०)
व िं िा
प्र. ५ सिंविप्त वटपा वलहा ( ोणतेही चार) (२०)
अ) व्र्वसानर्क सामानजक जबाबदारी (CSR)
ब) कंपनी ताळेबंदातील मतूव मालमत्तचेे प्रकटीकरण
क) अतंगवत पनुरवचना नवरुद्ध बाह्य पनुरवचना
ड) पनुवखरेदी वरील कमाल मर्ावदा
इ) व्र्वसानर्क नैनतक संनहतेसािी तत्वाधाररत दृष्टीकोन
फ) अनधग्रहणपवूव लाभांर्
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Paper / Subject Code: 23101 / Financial Accounting and Auditing VII - Financial Accounting
749D522B052ADA1213D2D503C1D3184B