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BRS

Accountancy

answered on 19-Aug-25 14:30

Sir, we considered this as a liability account and solved entire sum, can we instead to maintain uniformity, treat the opening balance in OD as -ve number and apply the same logics of earlier sums? Meaning we had + Interest on OD, Bank Charges in this sum, while in regular sums we would have - it.

latest answer

https://www.youtube.com/watch?v=MlOUbwrkBag

Vignesh Venkatesan

Vignesh Venkatesan

CA Final

5

2

97

AS 29

Accountancy

answered on 13-Aug-25 20:37

Sir, what will be the journal entry for this particular illustration? [Video Time Stamp: 03:03]

latest answer

ok Sir

Rahul Anand

Rahul Anand

CA Inter

6K+

2

92

AS 5 Change in Accounting Estimate

Accountancy

answered on 13-Aug-25 20:38

Sir, in Illustration 3 the question said that provision was Rs 700000 in P.Y. against which actual expenses incurred were Rs 900000. So, the actual just exceeded estimate. How is it a case of Change in Accounting estimate, because we didn't revise amount of provision? [Video Time Stamp: 00:54]

latest answer

Oh, ok

Rahul Anand

Rahul Anand

CA Inter

6K+

2

91

Cash Book - Single and Double Column

Accountancy

answered on 13-Aug-25 20:10

Sir, in the triple column we learnt the contra entries. In the single and double column, would we directly record the cash deposit and withdrawal from bank in the amount column? Are we also required to write "C" besides them in the single and double column.

latest answer

In single column it will have only cash book. The bank account is kep separately as a ledger. In double column with cash and bank columns, you would write contra/c

Vignesh Venkatesan

Vignesh Venkatesan

CA Final

5

1

158

Financial statements

Accountancy

answered on 22-Aug-25 16:30

Sir, I have doubt about revaluation reserve in 9 th problem. why shouldn't we consider revaluation reserve from balance sheet extract

latest answer

Effective capital means the aggregate of the paid-up share capital (excluding share application money or advances against shares); amount, if any, for the time being standing to the credit of share premium account; reserves and surplus (excluding revaluation reserve)

Himaja Gudimalla

Himaja Gudimalla

CA Inter

5K+

1

83

Closing balances - Assets, Capital and Liabilities

Accountancy

answered on 13-Aug-25 20:11

Sir, we have generalized the idea as, generally asset have Dr balance and Capital, Liabilities have Cr balances. Can you give some examples where there are exception to this general rule. [Video Time Stamp: 02:30]

latest answer

1. Bank account may have a credit balance if overdrawn, which is technically a liability. 2. if a company overpays a vendor or creditor, the related account payable may show a debit balance until adjusted.

Vignesh Venkatesan

Vignesh Venkatesan

CA Final

5

1

119

Accounting for GST

Accountancy

answered on 12-Aug-25 13:17

Sir, in the example, the faculty provides services. Since it is a recorded video class, the fees paid is a one time payment and Indigo can earn benefits for longer period than compared to face to face class. So by this logic, can we say, the fees paid to faculty for recorded classes will be a capital expense and the fees paid to faculty for face to face class will be a revenue expense.

latest answer

We capitalise Fees paid to record classes. This is shown as intangible asset on the balance sheet. Face to face fees is one time and is revenue expenditure.

Vignesh Venkatesan

Vignesh Venkatesan

CA Final

5

1

89

Accounting for GST - Cash Discount and Final Settlement Cases

Accountancy

answered on 12-Aug-25 13:20

Sir, in the above journal entry for Jul 4 and 5, we had recorded the lower amount paid by Surjeet as Discount allowed (loss) and we had not reversed GST as you had taught us the logic there is no change in the value of goods so not to reverse the Output GST a/c. Now my query is, in the books of Surjeet, he would have recorded the purchases (25K) and input GST a/c (3K), when he pays a final settlement. Asset goes down (so cr.) To Bank 25,200, liable to pay decrease (so dr.) Creditor 28K. Now the difference amount, 28,000 - 25,200 = 2,800, will surjeet record as discount received (gains)? He should not reverse the input GST a/c as the same logic, there is no change in value of goods. Hence reversal not required [Video Time Stamp: 00:02]

latest answer

Input and output GST go hand in hand. If supplier has charged GST - it is output and corresponding input for buyer. For discounts given (which are not agreed at time of sale) - there is no reversal of GST. But say if there is a volume discount agreed at time of sale - the supplier reverses output gst and customer reverses input gst. This is done by way of credit note issued by supplier. These are slightly advanced concepts and are covered in GST in CA inter.

Vignesh Venkatesan

Vignesh Venkatesan

CA Final

5

1

164

AS 26

Accountancy

answered on 13-Aug-25 20:37

Sir, I didn't get what is meant by Opening Reserves. Is there some specific reserve where such differences are accumulated? [Video Time Stamp: 03:13]

latest answer

ok Sir.

Rahul Anand

Rahul Anand

CA Inter

6K+

2

103

AS 26

Accountancy

answered on 13-Aug-25 20:05

Sir, the difference of 0.42 lacs will be charged to P&L under by what account head name? [Video Time Stamp: 01:20]

latest answer

Impairment loss.

Rahul Anand

Rahul Anand

CA Inter

6K+

1

82