Accountancy, asked by supushree, 11 months ago

1st Jan opening stock 200 pices@RS 2each
5th Jan purchase 100 pieces@RS 2.2 each
10th Jan purchase 150 pieces@RS 2.4 each
20th Jan purchase 180 pieces@RS 2.5 each
Issued
2nd Jan 150 pieces
7th Jan 100 pieces
12th Jan 100 pieces
28th Jan 200 pieces​

Answers

Answered by Anonymous
4

Answer:

Explanation:

The statement r% Rs 100 shares at Rs M means the following:

The NV of a share is Rs 100.

The MV of a share is Rs M.

The dividend on a share is r% of NV, i.e., Rs r per annum.

An investment of Rs M gives an annual income of Rs r.

Rate of return per annum = Annual income from an investment of Rs 100 =(\dfrac{Income}{Investment} \times 100) \%=(\dfrac{r}{M} \times 100)\%  

Look at the statement given below:

9% Rs 100 shares at Rs 120 means

Face value (NV) of 1 share = Rs 100.

Market value (MV) of 1 share = Rs 120.

The dividend on a share is 9% of its face value = 9% of Rs 100 = Rs 9

An investment of Rs 120 gives an annual income of Rs 9.

Rate of return per annum = Annual income from an investment of Rs 100 =(\dfrac{Income}{Investment} \times 100) \%=(\dfrac{9}{120} \times 100) \%=7\dfrac{1}{2} \%  

Formula

1. Sum invested = No. of shares bought \times  MV of 1 share

2. No. of shares bought =\dfrac{Sum \: invested}{MV \: of \: 1 \: share}  

Also, no. of shares bought =\dfrac{Total \: dividend}{Dividend \: on \: 1 \: share}=\dfrac{Total \: income \: (profit)}{Income \: (profit)}  from 1 share

3. Income (return or profit) = (No. of shares) \times  (rate of dividend) \times  (NV) =(No. of shares) \times  (Dividend on 1 share)

4. Return % = Income (profit) % =\dfrac{Income}{Investment} \times 100 \%  

NOTE: The face value of a share remains the same. The market value of a share changes from time to time.

Examples

Example 1: Calculate the money required to buy: (i) 350, Rs 20 shares at a premium of Rs 7. (ii) 275, Rs 60 shares at a discount of Rs 10. (iii) 50, Rs 75 shares quoted at Rs 71.50.

Solution: (i) No. of shares = 350

NV = Rs 20

MV = Rs (20+7) = Rs 27

Therefore, money required to buy 350 shares = Rs (350 \times  27)= Rs 9450

(ii) No. of shares = 275

NV= Rs 60

MV= Rs (60-10) = Rs 50

Therefore, money required to buy 275 shares = Rs (275 \times  50) =Rs 13750

(iii) No. of shares = 50

NV= Rs 75

MV= Rs 71.50

Therefore, money required to buy 50 shares= Rs (50 \times  71.50) = Rs 3575

Answered by zarakimaakichut
0

Answer:

The statement r% Rs 100 shares at Rs M means the following:

The NV of a share is Rs 100.

The MV of a share is Rs M.

The dividend on a share is r% of NV, i.e., Rs r per annum.

An investment of Rs M gives an annual income of Rs r.

Rate of return per annum = Annual income from an investment of Rs 100 =(\dfrac{Income}{Investment} \times 100) \%=(\dfrac{r}{M} \times 100)\%  

Look at the statement given below:

9% Rs 100 shares at Rs 120 means

Face value (NV) of 1 share = Rs 100.

Market value (MV) of 1 share = Rs 120.

The dividend on a share is 9% of its face value = 9% of Rs 100 = Rs 9

An investment of Rs 120 gives an annual income of Rs 9.

Rate of return per annum = Annual income from an investment of Rs 100 =(\dfrac{Income}{Investment} \times 100) \%=(\dfrac{9}{120} \times 100) \%=7\dfrac{1}{2} \%  

Formula

1. Sum invested = No. of shares bought \times  MV of 1 share

2. No. of shares bought =\dfrac{Sum \: invested}{MV \: of \: 1 \: share}  

Also, no. of shares bought =\dfrac{Total \: dividend}{Dividend \: on \: 1 \: share}=\dfrac{Total \: income \: (profit)}{Income \: (profit)}  from 1 share

3. Income (return or profit) = (No. of shares) \times  (rate of dividend) \times  (NV) =(No. of shares) \times  (Dividend on 1 share)

4. Return % = Income (profit) % =\dfrac{Income}{Investment} \times 100 \%  

NOTE: The face value of a share remains the same. The market value of a share changes from time to time.

Examples

Example 1: Calculate the money required to buy: (i) 350, Rs 20 shares at a premium of Rs 7. (ii) 275, Rs 60 shares at a discount of Rs 10. (iii) 50, Rs 75 shares quoted at Rs 71.50.

Solution: (i) No. of shares = 350

NV = Rs 20

MV = Rs (20+7) = Rs 27

Therefore, money required to buy 350 shares = Rs (350 \times  27)= Rs 9450

(ii) No. of shares = 275

NV= Rs 60

MV= Rs (60-10) = Rs 50

Therefore, money required to buy 275 shares = Rs (275 \times  50) =Rs 13750

(iii) No. of shares = 50

NV= Rs 75

MV= Rs 71.50

Therefore, money required to buy 50 shares= Rs (50 \times  71.50) = Rs 3575

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Explanation:

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