Question

मुगतान करने के पूर्व किया जाता है। आय कर को छोड़ते हुए निस्तारक का अन्तिम विवरण खाता
un.
बनाइए।
X Ltd. went into voluntary liquidation on July 1, 2013. At that date the Balance Sheet was as follows:
Particulars
I. EQUITY & LIABILITIES
Shareholders' funds:
Share capital :
12,000, 10% Pref. shares of 10 each
20,000 Equity shares of 10 each
Reserves and surplus :
Statement of profit & loss (Dr. balance)
Non-current liabilities :
5% Debentures
Current liabilities :
Trade payables (creditors)
1,20,000
2,00,000
(30,000
60,000
1,03,000
II.
4,53,000
ASSETS
Non-current assets :
Fixed assets :
Tangible assets :
Plant
Current assets :
Inventories
Trade receivables
Cash and cash equivalents
2,00,000
1,00,000
1,50,00
3,00
4,53,00
The Dividends on the Preference Shares had been paid upto June 30, 2013. The liquidator sold the plant a
stock for 2,75,000 and realised all the debts except one of 25,000 which proved to be irrecoverable. He admitt
the claim of all the creditors, 75,000 of which were preferential. Expenses of liquidation amounted to 1,6
and the Debentures were repaid on December 31, 2014. The liquidator's remuneration was @ of 2% on
amount realised and 2% on the amount distributed to the Equity shareholders. Dividend on Pref. shares is p
before payment is made to equity shareholders. Ignoring income tax. Prepare Liquidator's Final Statemen​

Answer 1

Answer:

_________________________