Question

9,000
-
3,35,000
10,000
1,37,500
А
22,000
11,000
43,000
लिमिटेड ने B लिमिटेड में 100 ₹ वाले पूर्णदत्त 400 अंश 30.7.2013 को 1,00,000 ₹ में खरीदे, इस समय B लिमिटेड की
पुस्तको में सामान्य संचय 20,000 ₹ एवं लाभ-हानि की क्रेडिट बाकी 10,000 ₹ थी।
From the following Balance Sheets of A Ltd. and B Ltd. as at 31.3.2014 and informations, prepare a
Consolidated Balance Sheet:
38,000
5,000
Balance Sheets (as at 31.3.2014)
Particulars
43,000
0,000
-000
000
000
200
00
00
1. EQUITY & LIABILITIES :
A Ltd.
Shareholders' funds :
B Ltd.
Share capital:
Shares of * 100 each fully paid
Reserves and surplus :
General reserve
1,00,000 50,000
Statement of P. & L.-surplus
50,000 25,000
Current liabilities :
25,000 12,500
Trade payables
Due to B Ltd.
1,50,000 50,000
10,000
II. ASSETS:
3,35,000 1,37,500
Non-current assets :
Fixed assets :
Tangible assets :
Building
Machinery
50,000
Furniture
30,000
60,000
Shares in B Ltd.
20,000 10,000
Current assets :
1,00,000
Inventories
Trade receivables
50,000 30,000
Cash and cash equivalents
20,000 10,000
65,000
Due from A Ltd.
17,500
10,000
3,35,000 1,37,500
A Ltd. purchased 400 shares in B Ltd. of * 100 each fully paid at * 1,00,000 on 30.7.2013 when the General
Reserve of B Ltd. stood at 20,000 and P. and L. credit balance at * 10,000;
Ans. Balance Sheet 3,98,500; Minority Interest * 17,500.
1 अक्टबर 2013 को एच लिमिटेड ने एस लिमिटेड के
वाले
-00
अंकि​

Answer 1

Answer:

लिमिटेड ने B लिमिटेड में 100 ₹ वाले पूर्णदत्त 400 अंश 30.7.2013 को 1,00,000 ₹ में खरीदे, इस समय B लिमिटेड की

पुस्तको में सामान्य संचय 20,000 ₹ एवं लाभ-हानि की क्रेडिट बाकी 10,000 ₹ थी।

From the following Balance Sheets of A Ltd. and B Ltd. as at 31.3.2014 and informations, prepare a

Consolidated Balance Sheet:

38,000