Ram and shyam working in partnership rigistered a joint stock company under the name of ram shyam ltd. On 1st sept. 2017 to take over their existing business with effect from 1st april 2017: salaries and wages 1000 rs. Debentures interest 5000 rs. Depreciation 2000 rs. Interest of consideration (up to 30/9/2017) directer fees 800 rs. Primery expenses (written off) 1000 rs.provision taxes 5000 rs. Dividend on equiety share 5% sales for the year totalled rs. 22500 out of which rs. 150000 related to the period from 1st september.
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