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Accountancy

answered on 04-Nov-20 14:44

Will we be asked to prepare Balnce sheet? Or chances of P&L being asked is higher?

latest answer

Okay. I will keep this in mind , and practice Form B only. Thank you Sir.

Kumarjit Dey

Kumarjit Dey

CA Inter

4K+

2

522

About Statutory Reserves

Accountancy

answered on 03-Nov-20 11:12

In a company's BS under Equity Shareholders Fund (ESF) comes a. Share Capital b. Reserves and Surplus Statutory Reserves like Export Profit Reserve and Investment Allowance Reserve form part of Reserves and Surplus. but above mentioned stat reserves aren't actually ESF in their truest forms, are they? if the company gets amalgated and taken over in nature of purchase, will those reserves be exhausted by being transfered to ESH's a/c like General reserves and P&L? No, right? They have to be incorporated in transferee's BS. My question is why are these reserves part of Equity Sh's fund if at the time of amalgation, the equity shareholders of transferor arent getting the benefits of these reserves?

latest answer

The transferee company does it by passing a book entry. The reserves of transferor company belong to shareholders.

Kumarjit Dey

Kumarjit Dey

CA Inter

4K+

1

682

A Basic Query related to Amalgamation when in Nature of Purchase

Accountancy

answered on 02-Nov-20 20:56

Why is it that Export Profit Reserve (EPR) and investment allowance reserve (IAR) of Vendor company does not get the same treatment as General reserve which is transfered to Equity Shareholders a/c and diminished. The EPR and IAR of Vendor company appears under Reserves & Surplus of Purchasing Conpany Balance Sheet. What is the nature of these reserves and why are they appearing in transferee's BS? [Illustration 5, pg 5.14]

latest answer

Query solved myself. Solution in pg 5.13.

Kumarjit Dey

Kumarjit Dey

CA Inter

4K+

2

656

AS 4

Accountancy

answered on 03-Nov-20 11:10

How is b(ii) adjusting event?

latest answer

Terms decided in March.

Swathi Krishna

Swathi Krishna

CA Final

8K+

1

807

AS 18

Accountancy

answered on 06-Nov-20 14:08

Is a Co- venturer a related party?

latest answer

Thax sir

Swathi Krishna

Swathi Krishna

CA Final

8K+

4

585

Buy back of shares

Accountancy

answered on 02-Nov-20 18:49

Sir , Can we use security premium on buyback of shares at premium ?

latest answer

yes

M Naresh

M Naresh

CA Final

3K+

1

554

Banking

Accountancy

answered on 02-Nov-20 00:57

Is the new CRR rate and SLR rate applicable for nov exam ?

latest answer

K

Swathi Krishna

Swathi Krishna

CA Final

8K+

2

662

How to solve this one?

Accountancy

answered on 02-Nov-20 19:24

Pls do answer

latest answer

Normally how you prepare a profit and loss appropriation account.

Sampath B

Sampath B

CA Final

21K+

3

649

AS 5

Accountancy

answered on 01-Nov-20 14:16

In the illustration 1 of institute's textbook, Shouldn't this be ordinary item which is in the exceptional nature How is this an prior period item ? Since there is no error in the previous years as the information w.r.t bills has been received this year rite ?

latest answer

Bill is received in Feb 2016 i.e 15-16 . It is accounted in 16-17 i.e from 1 April 2016 to 31 mar 2017 - hence it is a prior period item

Swathi Krishna

Swathi Krishna

CA Final

8K+

1

666

Doubt

Accountancy

answered on 02-Nov-20 18:52

Sir in average due date lecture 2 you calculated base date til that i understand everything but how did you calculate interest on that

latest answer

INterest part is also explained. What is your doubt?

Nilesh Malviya

Nilesh Malviya

CA Inter

655

1

587