{"id":84476,"date":"2023-08-10T15:30:00","date_gmt":"2023-08-10T10:00:00","guid":{"rendered":"https:\/\/www.kopykitab.com\/blog\/?p=84476"},"modified":"2023-10-11T14:10:37","modified_gmt":"2023-10-11T08:40:37","slug":"dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-financial-statement-of-companies","status":"publish","type":"post","link":"https:\/\/www.kopykitab.com\/blog\/dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-financial-statement-of-companies\/","title":{"rendered":"Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies (Updated For 2023-24)"},"content":{"rendered":"\n<p><img class=\"alignnone size-full wp-image-148057\" src=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/11\/Class-12-Solutions-Vol-2-Chapter-1-Financial-Statements-of-Companies.jpg\" alt=\"Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/11\/Class-12-Solutions-Vol-2-Chapter-1-Financial-Statements-of-Companies.jpg 1200w, https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/11\/Class-12-Solutions-Vol-2-Chapter-1-Financial-Statements-of-Companies-768x432.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong>Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies:\u00a0<\/strong>Clear all your basic doubts and finish your accountancy assignments with Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies. All the solutions are designed by subject matter experts for your better understanding.<\/p>\n<p>Download a Free PDF of <a href=\"https:\/\/www.kopykitab.com\/blog\/dk-goel-class-12-accountancy-solutions\/\" target=\"_blank\" rel=\"noopener\">Dk Goel Accountancy Class 12 Solutions<\/a> Vol 2 Chapter 1 Financial Statement of Companies using the link given in the blog. To know more, read the whole blog.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_47_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"ez-toc-toggle-icon-1\"><label for=\"item-69e5afbf5f699\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" 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class=\"ez-toc-section\" id=\"download-dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-financial-statement-of-companies-pdf\"><\/span>Download Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies PDF<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/11\/DK-Goel-Accountancy-Class-12-Solution-Vol-1-Chapter-2-1-1.pdf\" target=\"_blank\" rel=\"noopener\">Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies<\/a><\/p>\n<div id=\"example1\" style=\"text-align: justify;\">\u00a0<\/div>\n<p style=\"text-align: justify;\"><style>\n.pdfobject-container { height: 500px;}<br \/>\n.pdfobject { border: 1px solid #666; }<br \/>\n<\/style><\/p>\n<p style=\"text-align: justify;\"><script src=\"https:\/\/www.kopykitab.com\/_utility\/js\/pdfobject.min.js\"><\/script><br \/><script>PDFObject.embed(\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/11\/DK-Goel-Accountancy-Class-12-Solution-Vol-1-Chapter-2-1-1.pdf\", \"#example1\");<\/script><\/p>\n<h2><span class=\"ez-toc-section\" id=\"access-solutions-of-dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-financial-statement-of-companies\"><\/span>Access Solutions Of Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Question 1<\/strong><\/p>\n<p align=\"justify\">On 1st April 2018, ABC Ltd. was established with an authorized capital of \u20b9. 25,00,000\/- divided into 2,50,000 equity shares of \u20b9. 10\/- each. Out of these, the company issued 1,00,000 equity shares of \u20b9. 10\/- each at a premium of 10%. The amount was payable as follows:<\/p>\n<p>On Application: \u20b9. 4\/- (including premium)<\/p>\n<p>On Allotment: \u20b9. 4\/-<\/p>\n<p>On Final Call: \u20b9. 3\/-<\/p>\n<p>The public applied for 90,000 equity shares and all the money was duly received. How will you show the \u2018Share Capital\u2019 in the Balance Sheet of a company? Also, prepare \u2018notes to accounts\u2019 for the same.<\/p>\n<p><strong>Solution:<\/strong><\/p>\n<p>EXTRACT OF BALANCE SHEET OF ABC LTD.<\/p>\n<p>As at 31st March 2019<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>Note No.<\/strong><\/td>\n<td><strong>Amount<\/strong>\n<p>\u00a0<\/p>\n<p><strong>Current year<\/strong><\/p>\n<\/td>\n<td><strong>Amount<\/strong>\n<p>\u00a0<\/p>\n<p><strong>Previous year<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"%e2%82%b9\"><\/span><strong>\u20b9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td><strong>\u20b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>EQUITY AND LIABILITIES<\/strong><\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td><strong>Shareholder\u2019s Funds:<\/strong><\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Share Capital<\/td>\n<td>1<\/td>\n<td>9,00,000<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Notes to Accounts:<\/strong><\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"%e2%82%b9-2\"><\/span><strong>\u20b9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Share Capital:<\/strong><\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td><strong>Authorized Capital:<\/strong><\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>2,50,000 Equity Shares of \u20b9.10\/- each<\/td>\n<td>25,00,000<\/td>\n<\/tr>\n<tr>\n<td><strong>Issued Capital:<\/strong><\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>1,00,000 Equity Shares of \u20b9. 10\/- each<\/td>\n<td>10,00,000<\/td>\n<\/tr>\n<tr>\n<td>Subscribed and Fully Paid<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>90,000 Equity Shares of \u20b9. 10\/- each<\/td>\n<td>9,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Question 2<\/strong><\/p>\n<p>French Ltd. has an opening debit balance of \u20b9. 5,00,000\/- in Reserves and Surplus as Balance of Statement of Profit and Loss. It earned a profit of \u20b9. 8,00,000\/- for the year ended March 31st 2019. How would you show these items in the Balance Sheet and notes to accounts?<\/p>\n<p><strong>Solution:<\/strong><\/p>\n<p>French Ltd.<\/p>\n<p>EXTRACT OF BALANCE SHEET\u00a0<em>As of 31st March 2019<\/em><\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>Note No.<\/strong><\/td>\n<td><strong>31.03.2019<\/strong><\/td>\n<td><strong>31.03.2018<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"%e2%82%b9-3\"><\/span><strong>\u20b9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td><strong>\u20b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>EQUITY AND LIABILITIES<\/strong><\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td><strong>Shareholder\u2019s Funds:<\/strong><\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Reserves and Surplus<\/td>\n<td>1<\/td>\n<td>3,00,000<\/td>\n<td>(5,00,000)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Notes to Accounts:<\/strong><\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"%e2%82%b9-4\"><\/span><strong>\u20b9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Reserves and Surplus:<\/strong><\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td><strong>Surplus<\/strong><\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Balance in the statement of P&amp;L (Opening) (5,00,000)<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Surplus for the period 8,00,000<\/td>\n<td><strong>3,00,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Question 3<\/strong><\/p>\n<p>Neptune Ltd. has the following balances on 1st April 2018:<\/p>\n<p>\u20b9<\/p>\n<p>General reserve 4,50,000<\/p>\n<p>Statements of P&amp;L 2,00,000<\/p>\n<p>During the year ended 31st March 2019, it incurred a loss of \u20b9.3,20,000\/-. How would you show these items in the Balance Sheet and notes to accounts?<\/p>\n<p><strong>Solution:<\/strong><\/p>\n<p>Neptune Ltd.<\/p>\n<p>EXTRACT OF BALANCE SHEET\u00a0<em>As of 31st March 2019<\/em><\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>Note No.<\/strong><\/td>\n<td><strong>31.03.2019<\/strong><\/td>\n<td><strong>31.03.2018<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"%e2%82%b9-5\"><\/span><strong>\u20b9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td><strong>\u20b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>EQUITY AND LIABILITIES<\/strong><\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td><strong>Shareholder\u2019s Funds:<\/strong><\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Reserves and Surplus<\/td>\n<td>1<\/td>\n<td>3,30,000<\/td>\n<td>6,50,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Notes to Accounts:<\/strong><\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"%e2%82%b9-6\"><\/span><strong>\u20b9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Reserves and Surplus:<\/strong><\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td><strong>General Reserve<\/strong><\/td>\n<td>4,50,000<\/td>\n<\/tr>\n<tr>\n<td><strong>Surplus<\/strong><\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Balance in the statement of P&amp;L (Opening) 2,00,000<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Surplus for the period (3,20,000)<\/td>\n<td>(1,20,000)<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td><strong>3,30,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Question 4<\/strong><\/p>\n<p>Name the sub-headings under which the shareholder\u2019s funds shall be classified in a company\u2019s balance sheet.<\/p>\n<p><strong>Solution:<\/strong><\/p>\n<p>Shareholder\u2019s funds shall be classified as follows:<\/p>\n<ul>\n<li>Share Capital<\/li>\n<li>Reserves and Surplus<\/li>\n<li>Money received against share warrants<\/li>\n<\/ul>\n<p>This is the complete blog on Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies. To know more about the <a href=\"https:\/\/www.cbse.gov.in\/\" target=\"_blank\" rel=\"noopener\">CBSE<\/a> Class 12 Accountancy exam, ask in the comments.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"faqs-on-dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-financial-statement-of-companies\"><\/span>FAQs on Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1636193342834\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"from-where-can-i-find-the-download-link-for-the-dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-financial-statement-of-companies-pdf\"><\/span>From where can I find the download link for the Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies PDF?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>You can find the download link of\u00a0Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies\u00a0PDF\u00a0in the above blog.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1636193359367\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"how-much-does-it-cost-to-download-the-dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-financial-statement-of-companies-pdf\"><\/span>How much does it cost to download the\u00a0Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies\u00a0PDF?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>You can download Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies\u00a0PDF for free.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1636193373346\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"can-i-access-the-dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-financial-statement-of-companies-pdf-offline\"><\/span>Can I access the\u00a0Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies\u00a0PDF Offline?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Once you have downloaded the Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies\u00a0PDF online, you can access it offline whenever you want.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1636193387266\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"is-the-dk-goel-accountancy-class-12-solutions-vol-2-chapter-1-%e2%80%93-financial-statement-of-companies-a-credible-source-for-class-12-accountancy-exam-preparation\"><\/span>Is the\u00a0Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 &#8211; Financial Statement of Companies\u00a0a credible source for Class 12 Accountancy exam preparation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes, the solutions of Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 &#8211; Financial Statement of Companies\u00a0are prepared by the subject matter experts, hence credible.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies:\u00a0Clear all your basic doubts and finish your accountancy assignments with Dk Goel Accountancy Class 12 Solutions Vol 2 Chapter 1 Financial Statement of Companies. All the solutions are designed by subject matter experts for your better understanding. 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