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Consolidation

Accountancy

answered on 14-Sep-25 12:17

What is the way to calculate the goodwill and the capital reserve

latest answer

The Reserves and Surplus of S Ltd. as on 1st April 2023 were ₹5,20,000. Out of this, the portion considered as capital profit is ₹5,20,000, while the remaining ₹4,10,000, along with adjustments, is treated as revenue profit, giving a closing balance of ₹9,30,000. An abnormal gain of ₹9,000 is deducted from revenue profit and added to capital profit (since its purely pre acquisition) The bonus part is reduced from capital column and added to revenue column Also apportion dividedn between pre and post. Adjust revaluation of plant and machinery. Post this you should be able to get. Share your working here. Will correct if required.

Bobby Saini

Bobby Saini

CA Inter

100

1

122

Accounting of finance lease by lessor and by dealer lessor

Accountancy

answered on 14-Sep-25 12:10

In case of finance lease by lessor the logic why in NIIL calculation they added pv of ugrv and in dealor lessor in sales calculation they reduced pv of ugrv

latest answer

Pls share the actual question that you are referring to.

lakshmi sowmya pasupuleti

lakshmi sowmya pasupuleti

CA Final

0

1

83

Bank loan

Accountancy

answered on 14-Sep-25 12:10

₹2,00,000 repaid bank loan this example I am not understanding

latest answer

You need to apply accounting rules of debit and credit.

Haneeksha SR

Haneeksha SR

CA Foundation

0

3

103

Liability

Accountancy

answered on 11-Sep-25 16:59

Assets are future period then the liabilities are short term period

latest answer

There are non current assets and current assets and Non current liabilities and current liabilities. Current liabilities and current assets are short term. Noncurrent assets and Non current liabilities are long term

Haneeksha SR

Haneeksha SR

CA Foundation

0

1

86

Double entry system

Accountancy

answered on 09-Sep-25 11:49

What is the format of double entry system [Video Time Stamp: 00:01]

latest answer

Ok tq

Haneeksha SR

Haneeksha SR

CA Foundation

0

2

85

Is ICAI solution regarding Ind As 21 and 109 wrong?

Accountancy

answered on 04-Sep-25 13:49

Since the rate Implicit in the loan is different than the rate of Interest of loan, shouldn't this be recorded at Fair Value as per Ind As 109 and not Transaction Price? Even the amortization table won't match at the end in this solution of ICAI.

latest answer

https://www.youtube.com/live/8C4oB8jbURA?si=Owvz32uJ8baOci5_

OM Lunkad

OM Lunkad

CA Final

0

2

85

How correlation is not possible between cash flow and net profit under direct method

Accountancy

answered on 02-Sep-25 11:19

Sir you said correlation is not possible between cash flow and net profit under direct method. What we do in direct method we take cash items and summarize this is the cash flow . after knowing that to this extent we have cash profit . say for example my net profit is ₹100000 cash profit is ₹50000 in that case we know another ₹50000 is non cash profit . but you said correlation is not possible can you explain that how sir. [Video Time Stamp: 00:00]

latest answer

We would not know break up of non cash items and also profits/loss from other heads. since other heads consider gross inflows and outflows.

Balaji raghu

Balaji raghu

CMA Inter

980

1

85

Transaction Regarding drawings

Accountancy

answered on 26-Aug-25 09:48

What if he withdrawn cash for personal use instead of buisness Will the transaction be Drawings a/c...dr To bank a/c Is this✅️or❌️ [Video Time Stamp: 02:46]

latest answer

It is correct

Bhavagna reddy Puli

Bhavagna reddy Puli

CA Foundation

730

1

82

Income tax for capital gains

Accountancy

answered on 25-Aug-25 14:28

Sir you said income tax is paid for profits earned so it comes under operating activities . my doubt is if I sell fixed assets it is a capital gain for this also income tax to be paid in this case can I show in investment activities as a outflow. Tell sir [Video Time Stamp: 14:14]

latest answer

Yes. However pls note that Income tax follows a block concept and generally business assets do not result in capital gains (in most cases) during continuation of the company.

Balaji raghu

Balaji raghu

CMA Inter

980

1

82

bad debts recovery

Accountancy

answered on 23-Aug-25 11:35

Sir if bad debts recover in future can it comes in cash flow statement. Example today we show bad debts in P&L it is a non cash item if I recover in future can i show in cashflow statement tell sir [Video Time Stamp: 00:05]

latest answer

You will show as inflow

Balaji raghu

Balaji raghu

CMA Inter

980

1

83