रुपये Rs.
प्रकारह
H Ltd. acquire all the share in S Ltd. on 1 January, 2019 and Balance Sheet of two companies on 31
March, 2019.
विवरण (Particular)
एच. लि. (H Ltd.) एस. लि. (S Ltd.)
रुपये Rs.
I समता एवं दायित्व : Equity and Liabilities :
अंशधारी कोष : Shareholder's Fund :
अंश पूँजी Share Capital
50,000
30,000
सामान्य संचय (1-4-2019) General Reserve (1-4-2019) 20,000
15,000
लाभ-हानि खाता Profit and Loss A/c
25,000
10,000
चालू दायित्व Current Liabilities
लेनदार Creditors
20,000
15,000
II
सम्पत्तियाँ : Assets: :
1,15,000
70,000
विविध सम्पत्तियाँ Sundry Assets
65,000
70,000
एस. लि. में अंश लागत मूल्य पर Shares in S Ltd. at cost
50,000
1,15,000
70,000
1-4-2019 को एस. लि. में 3,000 रु. का लाभ शेष था। पूरे वर्ष एस. लि. में लाभ समान दर से अर्जित किया गया।
31 मार्च, 2019 का मिश्रित चिट्ठा बनाइए।
The Profit and Loss A/c of S Ltd. had Credit Balance of Rs. 3,000 on 1-4-2019. The Profit of
S Ltd. accrued evenly throughout the year. Prepare Consolidated B/S as on 31 March, 2019.
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