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Disclosure

Accountancy

answered on 25-May-26 16:55

in the answers for the illustrations given, certain answers say disclosure in notes to financial statements, some say board report or director's report. a little clarity on when to disclose where, please [Video Time Stamp: 03:18]

latest answer

As per AS 4, the events disclosed in the Board's Report (Report of the Approving Authority) are material Non-Adjusting Events.

Ritu Kotian

Ritu Kotian

CA Inter

19K+

5

190

Common mistakes

Accountancy

answered on 13-Oct-25 22:36

Sir i dont get that how capital reserve is getting debited for liquidation expense. [Video Time Stamp: 10:30]

latest answer

If the buying company incurs liquidation expenses - it's like an additional payment. Say net assets = 1000 Purchase consideration = 900 Capital reserve = 100 On top of it the buying company incurs liquidation expenses of Rs. 20. So in effect the company incurred 920 to acquire net assets of 1000. So capital reserve is 80. Since we recorded capital reserve at 100, now we are debiting it by 20.

Ajay Kumar

Ajay Kumar

CA Foundation

1K+

1

222

AMALGAMATION - ILLUSTRATION 1

Accountancy

answered on 13-Oct-25 22:38

In the material, it is not given that Y Ltd made entries at par value but in answer it is taken par value not intrinsic value. Why is that ? [Video Time Stamp: 15:03]

latest answer

The study material has made an assumption that it is to be made at par value. Refer illustration 3 of ICAI material

Ajay Kumar

Ajay Kumar

CA Foundation

1K+

1

181

Lease Schedule

Accountancy

answered on 13-Oct-25 22:42

in example 3, for year 5, payment is taken at 50000 but in the textbook it is 75000. it says assuming zero residual value, but 25000 is considered [Video Time Stamp: 12:33]

latest answer

It looks like a typo error in ICAI material. All these variations have been covered in class- That is more than sufficient.

Ritu Kotian

Ritu Kotian

CA Inter

19K+

3

198

Ways to record transaction

Accountancy

answered on 13-Oct-25 22:43

Sir as you said grocery shop person will write the names of the person aswell who will pay money to them...just like that we suppose that children bought something and didn't paid money...so in that case it will be written in the book that children bought these items on this day and there parents will pay afterwards?

latest answer

Yes. Generally it will be recorded in parent's name since minor cannot be held liable.

Anushri Mathur

Anushri Mathur

CA Foundation

0

1

206

Illustrations PDF

Accountancy

answered on 09-Oct-25 14:32

the questions in the textbook are different. is it possible to get a copy of these illustrations please [Video Time Stamp: 00:08]

latest answer

thank you

Ritu Kotian

Ritu Kotian

CA Inter

19K+

2

192

Getting wrong answer

Accountancy

answered on 08-Oct-25 16:54

12,70,000 - 72,000 - 6,05,000-30,000 =5,63,000 But in the books and video there is 5,75,000 Explain me [Video Time Stamp: 11:13]

latest answer

It is correct only. purchase returns should be reduced from the purchases. So the gross profit will be 6,23,000

Manikanta Abhiram

Manikanta Abhiram

CA Foundation

0

1

182

Amalgamation exps

Accountancy

answered on 09-Oct-25 10:02

Is it optional to journal entry amalgamation expenses or we can leave it and also illustration 5 of study material - interest is due ,we have to transfer interest to realisation account or entry for payment anything is not given in additional information

latest answer

If amalgamation expense details are given - you need to journal it. Interest payable - this might be taken over by the purchasing company. If it is paid by the selling company, you can transfer to realisation account and then pass the payment entry Realisation A/c Dr. To Bank A/c

Anushka Kumawat

Anushka Kumawat

CA Inter

0

1

193

AS-12

Accountancy

answered on 06-Oct-25 14:15

Can I get the AS 12 explanation video

latest answer

Its included as a part of your course. Let me know which specific aspect you are looking at.

Snehashis Mohanty

Snehashis Mohanty

CA Inter

35

1

186

Illustration 8

Accountancy

answered on 07-Oct-25 13:57

In the trading p and l account in the books of branch, whether the stock should always be valued at cost price ? or invoice price ? [Video Time Stamp: 10:50]

latest answer

In trading P&L account method, we consider it at cost.

Ajay Kumar

Ajay Kumar

CA Foundation

1K+

1

159