UDESH REGULAR

FOR GROUP-1, MAY 2024

▪ Subject- Advanced Accounting

RECONSTRUCTION
▪ Chapter- INTERNAL

▪ Lecture No.- 4
Recap of Previous Lecture

Questions
Topic
Topics to be Covered

Topic Questions
 POLL
-

&

A B C D

100 X
White Black
bli

27+ 464 ⑭ ⑰
12-7 - 124
-
-

39 % 585
>

-
 TOPIC
:

Questions

Entries
# &9

y 13500 gity share

capital (E10g
-

Dr
3 5000

(3500 x 25) To Equity Shan Capital (83) 875080

To Reduction Al 2625000
Capital

-1500- Prycrenusn .
p
.

(E100
-
er 1500000

1500x75) To
Pry up (275)
10 % .
Shew .

1165000

To Reduction Al 375 ,
Capital
00

3) (275) 112500
10 -5.
Pry Sh
cap
Bu
-
.
- .

750
To 13+
Pry Sh-cap (50)
·
.

up (85)
To shoe 375080
Equity
.
 7) Preg .
Divided wained : No
Enty
1500
5) Capital Reduction A/c-su
15005
To
Equin shen epita

(1500000 x 104) x

siro
6) It Debentures Al-Du
250800
Y2 To 135
Pry Shel
ce All
.
. ·

225048
To Bank All
-90x
.

Y 2508
10 %. To Reduction Als
Capital
7) as Capital Reduction Als
-
Dr 150000

150000
To provision
for claim
(ciability
AK-Du 15808
b) Director Lar

To 15008
Reduction
Capita
Alternatively !
Director War Als
Du 15008
-

1500
To Provi for
Liability
3008
8)
Building
Land & -Er
Als
300
To Reduction Al
Capital
(182-154
9) Bann Al-Dr 1000

100000
14000 25)
x To Shaw Afte . Allotment

IOPP
10) Shar Afte .

Allotment Als- Dr
1070
To
Equity Shan
cysite All

p
"I underity
40 NO
Commission A/c-Dr
4000
To Bank Al
(100000 x 4)
 12) ~Capital
-
Reduction Afc-Ar 1500

1500
to Bann All

2990000
13) Capita Reduction Alc-Ar
3500
To Goodwill
400000
To Plant & Mach .

10000
TO ~ to 1k

150000
To Trade Rec
4008
r
rTO cone

underworig 1950000
TO PAL Al

17000
in) Capital Reduction Als Dr
-

17000
To Reseure
capital
WN
-
-
Capital Reduction Al

By Equity cap 2625000

To su
Equity
15000
Sh
Cape
·
.
.

37500
To Provfor liab.
By Pry cap
15008 .
Sh . .

2508
To Bann Als 1500
By It-Debentuns

Director lar 15000

To sundries
(wo] 2990000 By -

300g
By Land &
Buildy
To
Capital Resuve
-
170000

(BI) -
-

-
# 010 Jound Entries
-

6000
I 8t
Pry Sh
cap Al-Dr
·
. . ·

18000
To Reduction Al
Capital
42000
To 1 1. Degestures

120028
2) 94 Debentures
A/c-A
90008
To Plant & Mach .

So
To Reduction
Capital

59600
3) Trade
Pablo Als-Dr
50000
To Stock/Inventorin
9910
To Reduction
Capital
 So
4) Bann Als -
Dr

300
TO /It Debentur

5) Bank
Orevdry+ Als-Dr 15008

15008
To Bann Al

4/800
6) Capital Reductive All-DV
13000
To Investments

40508
TO PAL Al

hology man
the
scheme)
(Assumed amounting
7000 not
Patents &
that
copyrights

154000
7) Capital Reduction Alc-DV
15400
To Resum
capita
 Reduction Alc
Capita
40508 180000
By Preg cap
Sn
PALAl
.

TO
-
.

1308 3000
To nrotment
By 9 Debentur
-

9200
By
Track
Pyobles
To
capitalsure O
15400

-
-

-
-
 Balanc Sheet
o ABC <d
(and reduced)
.

Note No .
Amount

Equity & Liabilities

I Shannoldr
funds I 200000
share
a) capital 2 154000
3) Reserves & Surplus

2) Non current Liabilities

3 720000
as
long
term
Borrowings -

TO TAL 287400
-

A54153
1) Non current Assess
PPA &. Assess
9) Intangibl 4
25008

PPE
1) 5 700
ii)
Intaibe Ass
5508
b) Non (uwet Investments

I /UNect A SHA
900000
a) Inventories (142-52) 143900
b) Trade Receivables
 C) Cash & can Equirdents 18000

/10000 30000 - 150000)

+

TOTAL 287400
-

Note y Share
Capisch
:

2000000
200000
o
shares 10
equity
each

Niose 2 :
Rescues & Surplus
154000
Resure
Capital
Mose 3 :
LTB

1 - Desecure (440000 + 3000)

70008

Nose 4 : PPE
Fumiture & Finan 250000

Asset
Note 5 :

Ensegible F
Patents &
Copyrights
#
011 Entries
-

400ox10) 4000
I 85 ·

Pry .

In-cp
·

(10) -
Dr

2000
⑤ To 85 .

Pry
.

sn-up (5)
.

2000
⑤ To
Capital Reduction All

2) (30500x10 3000
Equity ce (10)
share ·
-

Bu

210800
(3000 x 7) to
Equity Shan
cap (7)
.

9008
To Reduction Al
Capital
3) 84
Pry cap (5)
-Dr
·

Jn -
·

20008

To 85 20000
Pry sh-ry (10)
·

19000x5
4

200
=

-
x
10)

2100
is Equity cap!
share

equity snaw
cap (10)
.
21000

13000 x 7 =
-x(0)
 6400
S Cash Alc-DV
64000
To Investments All

6) (40000 x 8 +) x4= 12800

Prg Divided is array =
.

Waiver For =40 Earsh Elo

!

cray
.

Dir
.

prug Gig) 128000 10 32008

:
128000
.

(No
-

40

32000
Reduction Als-Dr
Capital
S
13200x10) To
Equity
shel
apira

10008
# Capital Reduction Afs-Bu
CON
To cash Al
 8) a) 94 ·

Debentures All-Dr 120000

-

S 400
Afc Du
0 IMHO5
-

TO Des Golet / ·
E
125400

I 21000

I
9008
b) Freehold Land All-Ar
To
Gitd Red .
9000
e
- -

C Des Golden
·

All-Di E
21000
-

To Grechon 210588
Land

84 60
as Cash All-Ar
84600
To Des Hotchu Al
(210000 -

125450)
Du 540
9) Reduction Alc-
Capital
5400
To cash All
 12500
10) cost All - Ar 12500
To
Capital Reduction Al

306500
11) Reduction Alc-D
Capital 1008
To Trademark & Patents
36100
TO Goodwi
100
(Paukiy mat)
To Inventories

To Tran Ruicble 1208

TO 138400
PALAK

12) Securities Premium 1000

Als Du
-

To 1008
Reduction
capital
12600
13) Cash Al -

Dr

To 126000
Equity shel
up
Du 223100
14) Bank OB Als
-

223/00
TO Cess Ala
 ⑰
Capital Reduction Al

To Ea sh
cap
3400 By 8xPrey Sh
cop
2000
-
. · . .
.

9008
To cost is
By Equity up
100 Sh - .

To casn Al 54000 9000

By freenord Land
To Sundries 12508
(wlo]) 306500 By 188k

securities innium (B) -

100

-
-
By -

cosn
A/2

640 7008
To Investments
by Capital Red

To 1b holch 84600 5400

By Capital Reds
us

To Red 12500
Capital .

&23100
By Bank OD

To Eg sh-cys (B)
. ·
126000
-

n
-
-
⑭N
-

PO
&
11

-
 2 mins Summary

Topic One
Questions

Two

Three

Four

Five
Thank You