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lV Semester B.Com. Examination, April/May 2015 (201 3-14 and Onwards) (Fresh + Repeaters) 4.3
:
lnstruction
co
Hours
Max. Marks : 100
:
Answer should be written completely either in English or
g.
Time : 3
-
Commerce ADVANCED CORPORATE ACCOUNTING
m
Paper
SECTION
-A
lo
Kannada.
marks.
ib
Answerany ten of the following. Each question carries2
(10x2=20) ?
ik
1. a) How do you calculate purchase consideration under net assets method b) State the methods of accounting for amalgamation. Mention any four objectives of amalgamation of companies.
aw
c)
d) State the two forms of internal re-construction.
.p ed i
e) Give any two objectives of internal reconstruction.
f) Who is liquidator
?
g) Mention the methods of winding up of company. h) What is a subsidiary company
?
is capital profit ?
w
i) What
j)
How do you treat holding company's share of revenus profit in Consolidated
w w
I
Balance Sheet ?
k) What is Human Resources Accounting
l) What is intangible assets
?
? Give two examples,
P.T.O.
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SECTION _ B
Answerany tour questions. Each question carries 8
marks.
(4xB=32)
books of purchasing company.
=\.u
(
.co m
2. Calculate the purchase consideration and pass opening Journal Entries in the
io\-t3\td0
{
Value of assets as per Balance Sheet
50,43,140
Agreed value of assets taken over Liabilities as per Balance Sheet
36,43,140
Liabilities not taken over
bl og
6,43,140
Purchase consideration to be discharged in equity shares of
43,140
t 10 each.
3. On 31-3-2015 the B/S of 'H' Ltd. and its subsidiary 'S' Ltd. stood as follows
Liabilities
Ltd.
:
,H, Ltd. ,S,Ltd. Assets Equity share capital 6,00,000 1,50,000 Fixed assets 4Jzsoo 75,000
'S'Ltd.
ik i
'H'
1-4-2014 1,12,500 52,500
Shares in ,S,
9O,OOO 60,000 9,70,000 3,03,750
ia
Creditors
w
Ltd. 2,10,000 PIL Nc 1-4-2014 67,s00 41 ,2so current assets 2,47 ,soo Reserue
3,03,750
ed
9,70,000
2,29,7s0
.p
'H' Ltd. acquired 75% of shares of 's' Ltd. on g1-z-2014. 's,Ltd. earned profit t 33,750 for the year ended g1-g-201s. Find out Minority lnterest, 60 S\g
4. Anu Ltd. went into liquidation on 31-3-15, when the state of affairs Unsecured creditors was
:
t
8,00,000 including T 1,0O,OOO preferentia! ctaims. Secured creditors secured by plant and machinery stood at{ 4,00,000. Cash in hand was{20,000.
w w
w
was as foltows
The liquidator realised plant and machinery for{ 3,00,000 and other assets realised {2,00,000. The liquidation expenses cametot20,000 and liquidatods remuneration
was fixed at 4'/" of the amount realised including cash balance and 2o/o of the amount distributed to unsecured creditors iniluding preferentialcreditors. Prepare Liquidator's final statement of
Account.
,o
n
aL.
1 bq ? c u
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5.
sA - 756
-3-
Following is the B/S of Manju Ltd. as on 31-3-2015.
T Assets Goodwill Buildings 20000 equity shares of { 10 2,00,000 Machinery each futly paid 30,850 Stock Bank overdraft 30,000 Debtors S. Creditors
t
.co
41,000
1,01,700
20,550
ib lo g
rA
20,000
3'000
Nc
41,ooo
PL
ik
Preliminary
expenses
aw
2,60,850
Reduce the present value of equity shares
tot
3,000
2,60,850
The company adopted the following scheme of internal reconstruction
a)
30,000
- CaSh
-. nA
-" " ' :'-q-:-t'r'; i
m
Liabilities Share capital :
:
5 each fully paid.
ed i
b) Sundry creditors agreed to forego 2O"/" ottheir claims
as the company decided
to pay them cash immediately.
t
5 each fully
.p
c) The company made a fresh issue of 13030 equity shares of paid and pay off the Bank overdraft completely.
w
d) The directors of the company found that machinery is over valued byt 20,000.
They also proposed to write off all intangible assets and profit and loss A/c
w
completely.
w
Pass necessary journalentries in the books of the company.
6. What is environmental accounting
? State its needs.
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- 756
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SECTION _ C
Answerany three questions. Each question carries 16
Kumar Assets
Shiva
Lrd.
Lrd.
Lrd. 1,00,000
Stock
32,000
16,000
40,000
Debtors
29,000
18,000
68,000
Cash
6,000
2,000
Dividend equallsation
fund
Ltd.
ik ib lo g.
fund
Kumar
2,20,004
6% debentures of
Reserve
1,20,000 Plantandmachinery
2,00,000
t 10 each
Shiva
60,000
Land and buildings
Eq. share capital
t 100 each
m
are the B/S as on 31-3-2015 of Shiva Ltd. and Kumar Ltd.
Liabilities
of
(3x16=48)
co
7. The following
marks
8,000
6,000 20,000
16,000
w
P.F. Trade creditors PIL Nc
4,000
di a
Employee's
3,46,000 1,36,000 3,46,000 1,36,000 The two companies aEree to amalgamate and form a new company called
.p e
Shiva Kumar Ltd. which takes overthe assets and liabilities of boththecompanies.
The authorised capital of Shiva Kumar Ltd. is equity shares of t 1O each.
{
20,00,000 consisting 200000 1O"/"
with the
w w
w
The assets of Shiva Ltd. are taken over at a reduced valuation of exception of land and buildings which are accepted at book value.
Botl'r the companies are to receive 5"/" of net valuation of their respective business
as goodwill'. The entire purchase consideration is to be paid by Shiva Kumar Ltd. in fully paid E. shares. ln return for debenture of Shiva Ltd. debentures of the
same amount and denomination are to be issued by Shiva Kumar Ltd. Prepare necessary Ledger Accounts in the books of Shiva Ltd. and pass opening entries and prepare opening Balance Sheet of Shiva Kumar Ltd.
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sA - 756
From the following B/S of 'A' Ltd. and its subsidiary'B' Ltd. prepare the consolidated B/S as on 31-3-201S.
'A'Ltd.
'B'Ltd. Assets
Equity share capital
Goodwill
co
5,00,000 1,00,000 Buildings
50,000 2O,OOO 25,000 32,OOO 45,000 12,OOO , or \t
lr
Machinery
1,00,000
35,000
3,00,000
60,000
og .
30,000
Shares in'B'Ltd" Stock
6,000 Debtors
OCO
'B',Ltd.
10,000
85,000
1,00,000
30,000
60,000
12,000
ib l
each General reserve PlL Nc Creditors Bills payable of t 5
'A',Ltd.
m
Liabilities
Bills receivables
hand
ik
Cash in
5,000
5,000
6,50,000
1,70,000
aw
6,50,000 1,70,000
18,000
The'A'Ltd. purchased 15000 shares in'B'Ltd. on 30-9-2014. The Balance in general reserve and P/L A/c of 'B' Ltd. stood att 12,000 andt 8,000 respectively
.p e
di
on 1-4-2014. The B/R of 'B' Ltd. { 18,000 is accepted by ,A, Ltd. The debtors of 'B' Ltd. t 4,000 due from 'A' Ltd. The stock of 'B' Ltd. includes goods purchased from 'A' Ltd. fort 10,000 which are invoiced by 'A' Ltd. at a profit of 25"/oon cost.
9.
Balance sheet of Giri Ltd. as at 31 -g-2015 was as follows
w
Liabilities
Share capital
t
w
w
100 each
8000 Eq. shares of
t
1
00 each
4,00,000
(
Assets Goodwill
:
4000 preference shares
oft
:
30,000
Freehold premises
4,00,000
Plant
6,00,000
Stock
1,00,000
8,00,000 Debtors
80,000
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debenture 2,00,0m PL Nc
overdraft Creditors Bank
4,90,000
1,00,000 2,00,000
m
5% mortgage
ItilililtiltutilfllnlffiL
17,00,0m
.co
17,00,(x)0
The following scheme was approved by the court for the company.
T
37.50.
t 75 per share and equity shares to
ik ib lo g
a) Preference shares to be reduced to
b) Debenture holders to take over stock and debtors in full satisfaction of the amount due to them.
c) Goodwillto be eliminated completely.
d) Freehold premises to be depreciated by 50%. e) Plantto
be appreciated
byt 1,00,000,
aw
Give joumal entries and prepare the Revised Balance Sheet.
10. The Balance sheet of Narayan Ltd. as on 31-3-2014 was as follows
ed i
Liabilities
Assets Land and
buildings
4,00,000
2000, 6% preference
Plant and
machinery
4,40,000
.p
Paid-up capital
6000 Eq. shares of
Stock S. Debtors 4,00,000 Cash at Bank PIL Nc
{
3,00,000
shares
oft
100 each
4000 Eq. shares of
w
w w
t
:
t 100 each fully paid 100 each, T 50, paid
2,00,000
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2,00,000 2,00,000 60,000 2,00,000
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sA - 756
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allassets)
2,00,000
buildings
2,00,000
Mortgage on land and
creditors lncornetaxplwision
S.
1,80,000
co
(Floating charges on
m
6% debenture
20,000 15,00,000
lo g.
15,00,000
Tlnmrpany went into liquidation on 1-4-2014. The preference dividends were ir umrs for 3 years. The arrears are payable on liquidation. resets were realised as follows
:
ik ib
Th
t
Ptant and machinery
Debtors
ed ia
Stock
4,80,000
w
Land and buildings
Expenses of liquidation
3,60,000 1,40,000 1,20,000 16,000
.p
The liquidator is entitled to a commission of 2"/o on all assets realised and 3% on
the amountdistributed to unsecured creditors (including preferential creditors).
w
All the payment made on 30tr Sep. 2014.
w
w
Prepare Liquidator's Final Statement of Account.
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dodpoJ: d;{dd0-udczpd
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50,43,140 36,43,140 6,43,140 43,140
$oeo dejo$dldra. 10 naCnd, ded:rl$ aadefodC.
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dodo's' dod&oJ: uw"d
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dq*
Eddodosd
-drd deCuirdo 6,00,000 a:edur(1 -4-14) 1,12,500 d{amd(1
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dP*Oc
err.irldJ
oH'do.
S'do.
4,12,500
75,000
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1,50,000 :5cn1/rdo 52,500 'S'dod&oJr
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90,000
60,000
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raiooJaorlsb o
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8,70,000 3,03,750
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'H' dodpoil 6oaod 91-7-z014doub 's' dodDoJr de. Tsddgdedcdddqnleed
dnadnoad. 'S' dodpoll3l -3-158
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ddoJ> {
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aw
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ddrdeldra. 38,750 end
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sgddd d:eod LJddqI#+
drdri$b dro.4,0O,0OO.
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dnod dood d:ee3 de. a#gd:$ rrddotug $brdrisb{eod:d erdd@ rbdrleri mde dnad ubeeJ de.
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eoeab cit dr^toJxq&{dan
.
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I
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5.Ooaod31-3-201Sdod:d:oaododpoburyaddgddddodoad' dJa.
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dedl uodand:
Ee.9raljEo,
do. 10, 20OOO de&rlsb
duldrl*d: sJ
1,01,700
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20,550
30,850 crEB$
n"e)
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41,000
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do-.tpear
20,000
m
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30,000
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3,000
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erdo4d
2,60,850
w
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di a
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3,000
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2,60,850
do.jpoogo.dodddo"d?3do$dddeoi&48ddodaf
41,600
amd
dedrrlerl dJacar atdeo1)Dd dra. 5d
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c) dodoolu do. 5d 13030 DdD{ de&rldd: dofun
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d)doehobdqod,€i{d$4do.20,000d$.Jdaudoo,edoxrdood>doaho*:odre#d
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6. dodd ejd*m{oo dde$
? erdd eri-drdrld$oddoxr'
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- ddn&rrido o65aod31 -3-201 sdocb.adad
c3ilJ8.rJld$b o -dod
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2,00,000
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