Veer Narmad South Gujarat University 2011-2nd Year B.Com Corporate Accounting, ,- , Veer Narmad South University - Question Paper
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University: Veer Narmad South Gujarat University
Program Name :Second Year B.Com
Course Name: SB:0409 - Corporate Accounting, 2nd Year B.Com Examination, March-2011, Veer Narmad South Gujarat University.
examination Month and Year: March-2011.
Duration : three hours
Maximum marks:- 70
Attachment :- PDF file containing SB:0409 - Corporate Accounting, March-2011.
SB-0409
Second Year B. Com. Examination March/April - 2011 Corporate Accounting
[Total Marks : 70
Time : 3 Hours]
00
nLal PuiKhloft [ipwi SIM41.
Fillup strictly the details of signs on your answer book.
Name of the Examination :
S. Y. B.Com.
Name of the Subject:
Corporate Accounting
-Section No. (1,2,.. NIL
Student's Signature
-Subject Code No.:
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ENGLISH VERSION
Instructions : (1) As per the instruction no. 1 of page no. 1.
(2) Figures to the right indicate full marks of the question.
(3) Show the necessary calculations as part of your answer.
1 (a) On liquidation of Kailash Ltd. the amount realised 10 by sale of assets is Rs. 3,00,000 and the amount due is Rs. 3,40,000, including Rs. 10,000 preferential creditors. Calculate remuneration of liquidator if he is entitled to a commission of 3% on amount realised and 2% on amount distributed among the unsecured creditors.
Give full calculations.
(b) A Ltd. forfeited 200 equity shares of Rs. 10 each fully called up for non-payment of final call at Rs. 2 per share. These shares were originally issued at a discount of 10%. Application, allotment and first call money per share at Rs. 2, Rs. 3 and Rs. 2 respectively were received in time. Give journal entries for the forfeiture.
(c) Asian Industries Ltd. had a paid-up-capital of Rs. 5,00,000 in equity shares of Rs. 10 each. The company had an accumulated General Reserve of Rs. 2,00,000 out of which Rs. 1,00,000 was distributed as bonus shares comprising of 5000 shares of Rs. 20 each (Rs. 10 being premium). Make necessary entries showing the effect of issue of bonus shares.
(d) X Ltd. is absorbed by Y Ltd. on the following terms :
(i) The assets of X Ltd. are valued at Rs. 80,000
(ii) Rs. 10,000 cash is paid for the shareholders of X Ltd.
(iii) The liabilities of X Ltd. are valued at Rs. 30,000
(iv) The balance of purchase consideration is discharged by issue of shares of Rs. 10 each at Rs. 20 per share.
Show how purchase consideration is discharged by
Y Ltd.
(e) Flat Ltd. was incorporated on 1st April 2007 in order to take over a running business from 1st January 2007.
Flat Ltd. prepares its final accounts on 31st December 2007. Calculate the sales ratio from the following particulars :
(i) Sales (from Jan. to December 2007) = Rs. 2,40,000
(ii) January Sales = Twice the average sales
(iii) February Sales = Average sales
(iv) May to August = 1/4 of Average sales
(v) October and November = 3 times the average sale.
2 Kay Kay Ltd. with an authorized capital of Rs. 30,00,000 12 offered to public, 2,00,000 equity shares of Rs. 10 each at a premium of Re. 1 each. The payment was to be made as follows :
With application Rs. 3
On allotment Rs. 5 (including premium)
On first and final call Rs. 3
Applications on 4,00,000 shares were allotted on a prorata basis. Arun who has applied for 400 shares and to whom 200 shares had been allotted failed to pay the balance of allotment money due from him. His shares were forfeited and then reissued to Tarun at Rs. 8 (including premium Re. 1) per share paid up at Rs. 6 per share. Ramesh another shareholder failed to pay the call money on 100 shares held by him. His shares were also forfeited. Later, these shares were reissued as fully paid up to Suresh at Rs. 12 per share. Expenses of the issue came to Rs. 12,000.
Pass the journal entries and prepare the cash book for the above transactions.
2 The following is the Balance of New Moon Ltd. as on 12
|
31-12-2005 : | ||||||||||||||||||||||||||||||||||||||||
|
On 1-1-2006 :
(i) The investments were sold for Rs. 75,000.
(ii) The debentures were repaid at a premium of 5%
(iii) Plant and Machinery had been revalued at Rs. 2,50,000.
(iv) A bonus is declared out of the surplus created by the revaluation of plant and machinery (one share being issued for every four shares held at par).
(v) The Redeemable preference shares were redeemed at a premium of 10%.
Show the entries and prepare the Balance Sheet after redemption.
|
below : | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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A scheme of reconstruction was prepared and approved as
under :
(i) To bring in the books present market value of land and building has appreciated by 150%.
(ii) Equity shares to be reduced to Rs. 10 per share paid by cancelling Rs. 90 per share, the face value remaining the same at Rs. 100 and the equity shareholders paying a call of Rs. 50 per share to provide funds for the companys working.
(iii) Unsecured loans to be paid immediately to the extent of Rs. 1,00,000.
(iv) Unsecured creditors to be paid immediately to the extent of 10% of their claim and they accept a remission of 20% of their claims.
(v) Investment Allowance Reserve, being no longer required, to be transferred to profit and loss account.
(vi) Investment to be brought to their market value and
(vii) The amount available as a result of the scheme to be used to write-off the debit balance in profit and loss account.
Give journal entries and Balance Sheet after the reconstruction.
|
3 The Balance sheet of Alpha Ltd. as on 31st March 2002 12 is as follows : | ||||||||||||||||||||||||||||||||||||||||||||||||||||
|
On the above noted date of the balance sheet, Beta Ltd. took over the following assets at values noted against them :
Rs.
Freehold premises 4,00,000
Machinery 1,60,000
Furniture 80,000
Stock 3,45,000
Bills receivable 15,000
One fourth of the consideration was satisfied by the allotment of fully paid preference shares of Rs. 100 each at par which carried 13% dividend on cumulative basis. The balance was paid in the form of Beta Ltd.s equity shares of Rs. 10 each Rs. 8 paid up.
Sundry debtors realized Rs. 79,500. Acceptance were settled for Rs, 19,000. Income-tax authorities fixed the taxation liability at Rs. 1,11,600. Creditors were finally settled with the cash remaining after meeting absorption expenses amounting to Rs. 4,000.
Calculate the number of equity shares and preference shares to be allotted by Beta Ltd. in discharge of purchase consideration and prepare the important Ledger Accounts in the books of Alpha Ltd.
4 Canon Ltd. went into voluntary liquidation on 31.3.2003. 12
|
The balance sheet in its books on that date was as follows : | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
Preference dividends were in arrears for two years and the creditors included preferential creditors of Rs. 38,000. The assets realized as follows :
Rs.
Land and Building 3,00,000
Plant and Machinery 5,00,000
Patents 75,000
Stock 1,50,000
Sundry Debtors 2,00,000
The expenses of liquidation amounted to Rs. 27,250. The liquidator is entitled to a commission of 3% on assets realised except cash. Assuming the final payments including those on debentures is made on 30th June 2004. Show the liquidator's final statement of Account.
4 L Co. Ltd. acquires a business as on 1st April 2008 and 12 incorporated on 1st August 2008. The first accounts are drawn upto 31st December 2008.
The Gross profit is Rs. 1,20,000. The general expenses are Rs. 18,000, Directors fees Rs. 60,000 per annum, preliminary expenses Rs. 5,000. Rent upto 30th September 2008 was Rs. 3,600 per annum after which it was increased to Rs. 7,200 per annum.
Salary of the manager who on incorporation was made the director, was Rs. 4800 per annum, (since incorporation included in Directors fees given above).
The total sales were Rs. 18,60,000 the monthly average sale of the four months (April to July 2008) being one-fourth of that of the remaining period. The company earned a uniform profit.
Prepare the profit and loss account showing the profit for pre and post incorporation period.
5 The following balances were recorded in the books of 12
|
M Co Ltd. on 31st March 2009 : | ||||||||||||
|
|
Investments |
1,65,700 |
Sales |
2,60,000 |
|
Loose Tools |
12,000 |
Creditors |
33,000 |
|
Debtors |
66,000 |
Profit and Loss | |
|
Account |
5,500 | ||
|
Productive Wages |
35,200 |
Bank Loan |
25,400 |
|
Debenture Redemption |
Public Deposit |
14,600 | |
|
Fund Investments |
20,000 |
Income from | |
|
Investments |
9,500 | ||
|
Salaries |
57,000 |
Debenture | |
|
Redemption Fund |
20,000 | ||
|
Rent, Rates, Taxes |
20,000 |
Reserve for Bad | |
|
Directors fees |
3,500 |
debts |
3,000 |
|
Postage and Telegrams |
6,500 | ||
|
Provident fund | |||
|
contribution |
2,500 | ||
|
Cash and Bank Balance |
10,800 | ||
|
Income tax |
28,000 | ||
|
9,00,000 |
9,00,000 |
You are required to prepare Profit and Loss Account, Profit and Loss Appropriation Account for the year ended on 31st March 2009 and the Balance Sheet on that date after taking into account the following additional information :
(i) The stock on 31-3-2009 was Rs. 95,400.
(ii) Provide 5% reserve for Bad debts on debtors
(iii) Prepaid rent amounted to Rs. 2,000
(iv) Provide depreciation on plant and machinery at 2%, on furniture at 5% and on land and building at 4%.
(v) Outstanding expenses : productive wages Rs. 2,500, Salaries Rs. 3,000 and Rates and Taxes Rs. 1,500
(vi) Transfer Rs. 25,000 to general reserve.
(vii) The directors of the company recommended 7%
dividend on preference share capital and 10% on equity share capital.
(viii) The authorized capital of the company amount to Rs. 5,00,000.
5 Write short notes on any three : 12
(i) SEBI guidelines for issue of bonus shares
(ii) Profit prior to incorporation
(iii) Redemption of preference shares
(iv) Internal Reconstruction
(v) Preferential creditors.
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|
Attachment: |
| Earning: Approval pending. |
