Problems & Solutions In Specialised Accounting

Problems & Solutions In Specialised Accounting
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Problems & Solutions In Specialised Accounting

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Publisher: Sbpd Publications
ISBN: 9789381000000
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Contents
Chapter
Page No.
1. Issue, Forfeiture and Re-issue of Shares .............................. 1 49
2. Redemption of Preference Shares ....................................... 50 71 3. Issue of Debentures .............................................................. 72 85
4. Redemption of Debentures ................................................. 86 104
5. Final Accounts of Companies .......................................... 105 134 6. Disposal of Profits Including Dividend ......................... 135 143 7. Accounting for Amalgamation of Companies as per AS-14 ................................................................................. 144 198 8. Accounting for Reconstruction of a Company ................. 199 224
9. Liquidation of Company Voluntary Liquidation Only .................................................................................. 225 245
10. Holding and Subsidiary Companies Preparation of Consolidated Balance Sheet ............................................ 246 292 11. Profit or Loss Prior to and After Incorporation .............. 293 304
12. Issue of Bonus Shares ...................................................... 305 309
SB
13. Accounts of Banking Companies ...................................... 310 360 14. Accounting of Non-Trading Organisations Institutions ........................................................................ 361 396
15. Insolvency Accounts .......................................................... 397 440
1
ISSUE, FORFEITURE AND REISSUE OF SHARES LONG ANSWER NUMERICAL QUESTIONS Shares Issued at Par
Shares Fully Subscribed Problem 1
Sri Ganesh Company Ltd. issued at par 60,000 Equity Shares of 10 each payable 2 on application 3 on allotment 3 on first call and balance on final call. All the shares were fully subscribed and all the amount duly received. Give necessary Journal Entries and prepare Balance Sheet. Solution