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Consolidation Illustration 7

Accountancy

answered on 27-Feb-23 17:53

Is there any correction regarding no. of shares or fave value of share in this?

latest answer

Yes you are right. Take it as 100

Vasu Naidu

Vasu Naidu

CA Inter

0

5

323

Bonus issue rights issue doubt practical case study

Accountancy

answered on 22-Feb-23 19:02

In this practical problem rupees 15000 how it will come??? General reserve value..... Please explain

latest answer

Total Share Capital = 400,000 Bonus Issue = 400,000*1/4 = 100,000 Bonus issue to be made in Following order :- i.) CRR - Rs 55000 ii.) Securities Premium - 30,000 iii.) General Reserves. - RS 15,000 ( balancing Figure )

MPR Sanjay Kumar

MPR Sanjay Kumar

CA Inter

530

4

401

Rights Issue

Accountancy

answered on 22-Feb-23 12:36

Is the Solution correct ? Practical Questions Question 6

latest answer

Welcome:)

THARAKESH M

THARAKESH M

CA Inter

34K+

3

306

incomplete record

Accountancy

answered on 22-Feb-23 09:51

goods costing rs900 used as advertising material why purchase account is credited and not inventory account

latest answer

thank you

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

7

302

Preliminary expenses

Accountancy

answered on 21-Feb-23 14:19

How to disclose preliminary expense in Balance sheet?

latest answer

These expenses will be written off and expensed in the P&L. AS - 26 / Ind As 38 do not permit capitalisation of such expenses.

Kamal Kumar

Kamal Kumar

CA Inter

7K+

3

517

AS-11 (change in forex rate)

Accountancy

answered on 23-Feb-23 13:27

In Integral foreign operations (IFO) the mechanism to translate foreign currently items (P&L items, balance sheet items) is different from the way we do in Non Integral Foreign operations (NIFO) as depicted in pics.For eg: the difference arising due to translation goes to p&l a/c in case of IFO but in case of NIFO it goes to FCTR (Foreign currency translation reserve). So the doubt is why we have diff treatments for same items in these 2? How and why being integral and non integral affect the treatment of same items (like depreciation is translated in home currency on the basis of forex rate on date of acquisition of Asset in IFO WHEREAS same depreciation is translated on average forex rate in NIFO, and ofcourse same is with other items too, as shown in pics)

latest answer

Ok sir got it

Garima Bhargava

Garima Bhargava

CA Inter

185

3

563

Redemption of debenture

Accountancy

answered on 20-Feb-23 18:36

if once the partial value of debenture is redeemed should we need to transfer entire amount to general reserve or the proportion of redemption value we need to transfer

latest answer

Thanks a lot sir

Sai sruthi

Sai sruthi

CA Inter

640

4

343

CSR

Accountancy

answered on 23-Feb-23 17:53

Hello sir, For example, in the past two years the company has met the criteria for CSR eligibility and in current year, it does not meet. Will the CSR obligation be applicable for the entity in the current year?

latest answer

Ohh okay, i was not aware about this amendment. Thanks for enlightening !

Suresh Avinash

Suresh Avinash

CA Final

3K+

6

436

Amalgamation

Accountancy

answered on 20-Feb-23 14:19

In case of merger (in the books of transferee) the difference between consideration and share capital of transferor company should be adjusted to General Reserve right?

latest answer

In the case of amalgamation in the nature of merger, the difference is adjusted reserves. If amount paid is more - reduce from General Reserves. If amount paid is less, show it as capital reserve.

Angel Maria Varghese

Angel Maria Varghese

CA Final

9K+

2

370

Amalgamation

Accountancy

answered on 10-May-23 16:40

As per the noteinter company owning...no attention to be paid to fact of inter company owning at bisiness purchase entry so in suggested answer of mock sep 2022 why 15000 of inter company owning deducted frm bills payable of white lyd and bills receivable of black

latest answer

This tricky adjustments you should note down and thoroughly revise.

Gauri Shete

Gauri Shete

CA Final

4K+

6

521