dEiuh ds foÙkh; fooj.k
151
fØ;kRed fVIi.kh
(Working Notes)—
`
vk; dj pqdk;k
1. (Income taxes paid)
o"kZ grs q vk; dj O;;
(Income tax expense for the year) 1,500
tksM+sa o"kZ ds izkjEHk ij vk; dj nkf;Ro
(Add) :
(Income tax expense for the year) 1,000
2,500
?kVk;sa o"kZ ds var ij vk; dj nkf;Ro
(Less) :
(Income tax liability at the end ot the year) 1,500
1,000
pqdrk ykHkka'k
2. (Dividend paid)
o"kZ grs q iLz rkfor ykHkk'a k
(Proposed dividend for the year) 2,000
tksM+sa o"kZ ds izkjEHk ij ns; jkf'k
(Add) : (Amount 1,000
payable at the beginning of the year) 3,000
?kVk;sa o"kZ ds var ij ns; jkf'k
(Less) : (Amount
payable at the end of the year) 2,000
1,000
vfèkxzg.k LFkk;h lEifÙk;k¡
3. (Fixed assets acquisitions)
fLFkj oLrq xkfM+;k¡
(Fixtures) (Vehicles)
` `
ij vifyf[kr ewY;
31.3.2006 17,000 12,500
okil tksM+sa
(Add back) :
o"kZ gsrq Œkl
(Depreciation for the year) 1,000 2,500
fu"dklu
(Disposals) – 1,000
18,000 16,000
?kVk;sa ij vifyf[kr ewY;
(Less) : 31.12.2005 11,000 8,000
ds nkSjku vfèkxzg.k
2005-2006 7,000 8,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
152
mnkgj.k
(Illustration)4
LVkj vkWby fyfeVsM dh fel T;ksfr us ij lekIr gksus okys o"kZ gsrq jksdM+ izokg
2005
fooj.k cukus ds fy, vxzfyf[kr lwpuk,¡ ,df=r dha
:
¼` yk[kksa esa½
'kq) ykHk
(Net Profit) 25,000
pqdrk ykHkka'k ¼ykHkka'k dj lfgr½
[Dividend (including dividend
tax) paid 8,535
vk;dj gsrq izkoèkku
(Provision for incomce tax) 5,000
o"kZ ds nkSjku pqdk;k vk;dj
(Income tax paid during the year) 4,248
laifÙk;ksa dh fcØh ij gkfu ¼'kq)½
(Loss on sale of assets (net)) 40
fcdh laifÙk;ksa dk iqLrd ewY;
(Book value of the assets sold) 185
ykHk ,oa gkfu [kkrs esa izHkkfjr Œkl
(Depreciation charged to profit
& Loos Account) 20,000
iw¡th vuqnku dk ifj'kksèku
(Amortization of Capital grant) 6
fofu;ksxksa dh fcØh ij ykHk
(Profit on sale of investments) 100
fcds fofu;kxs ka s dh ifjpkyu jkf'k
(Carrying amount of investment sold) 27,765
fofu;ksxksa ij C;kt vk;
(Interest Income on Investments) 2,506
o"kZ ds C;kt O;;
(Interest expenses of the year) 10,000
o"kZ ds nkSjku pqdrk C;kt
(Interest paid during the year) 10,520
dk;Z'khy iw¡th esa o`f) ¼jksdM+ ,oa vfèkdks"k 'ks"k ds vfrfjä½
(Increase in working capital excluding cash & Bank Balance) 56,075
LFkk;h laifÙk;ksa dk Ø;
(Purchase of fixed assets) 14,560
la;qä m|e esa fofu;ksx
(Investment in joint venture) 3,850
fuek.Z kkèkhu dk;Z ij O;;
(Expenditure on construction work in progress) 34,740
vizkIr ;kpuk;ksa ls izkfIr
(Proceeds from calls in arrear) 2
it¡w hxr ifj;kts ukvksa grs q ikzIr vunq ku
(Receipt of grant forcapital projects) 12
nh?kZdkyhu mèkkj ls izkfIr
(Proceeds from long-term borrowings) 25,980
vYidkyhu mèkkj ls izkfIr
(Proceeds from short-term borrowings) 20,575
izkjfEHkd jksdM+ rFkk vfèkdks"k 'ks"k
(Opening cash and Bank balance) 5,003
vafre jksdM+ rFkk vfèkdks"k 'ks"k
(Closing cash and Bank balance) 6,988
visf{kr
(Required)—
okys o"kZ gsrq baLVhV~;wV vkWQ pkVZMZ ,dkmUVsaV vkWQ bf.M;k }kjk fuxZfer jksdM+
2005
izokg fooj.k] ,-,l-&3 ds vuqlkj jksdM+ izokg fooj.k rS;kj djsaA ¼vko';d ekU;rk,¡ ysa½
AS-3
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
153
lekèkku
(Solution)
Star Oils Limited
Cash Flow Statement
for the year ending 31st December, 2005
````` `````¼yk[kksa esa½
Cash flows from operating activities :
Net profit before taxation (25,000 + 5,000) 30,000
Adjustments for :
Depreciation 20,000
Loss on sale of assets (Net) 40
Amortisation of capital grant (6)
Profit on sale of investments (100)
Interest income on investments (2,506)
Interest expenses 10,000
Operating profit before working capital changes 57,428
Changes in working capital (Excluding cash
and bank balance) (56,075)
Cash generated from operations 1,353
Income taxes paid (4,248)
Net cash used in operating activities (2,895)
Cash flows from investing activities :
Sale of assets 145
Sale of investments (27,765 + 100) 27,865
Interest income on investments 2,506
Purchase of fixed assets (14,560)
Investment in joint venture (3,850)
Expenditure on construction work-in progress (34,740)
Net cash used in investing activities (22,634)
Cash flows from Financing activities :
Proceeds from calls in arrear 2
Receipts of grant for capital projects 12
Proceeds from long-term borrowings 25,980
Proceeds from short-term borrowings 20,575
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
154
Interest paid (10,520)
Dividends (including dividend tax) paid (8,535)
Net cash from financing activities 27,514
Net increase in cash (and cash equivalents) 1,985
Cash (and cash equivalents) at beginning of period 5,003
Cash (and cash equivalents) at end of period 6,988
fØ;kRed fVIi.kh
(Working Notes)—
`
fcdh laifÙk;ksa dk iqLrd ewY;
(Book value of the assets) 185
?kVk;sa laifÙk;ksa dh fcØh ij gkfu
(Less) : (Loss on sale of assets) 40
fcØh dh izkfIr
(Proceeds on sale) 145
ekU;rk
(Assumption)—
` 2,506 ds fofu;ksxksa ij C;kt vk; dks o"kZ ds nkSjku izkIr ekuk gSA
mnkgj.k
(Illustration)5
,Dl fyfeVsM ds jksdM+ [kkrs ds fuEufyf[kr lkjka'k ls] ekpZ] ij lekIr gksus
31st 2006
okys o"kZ gsrq , ,l&3 ¼la'kksfèkr½ ds izR;{k fofèk ds iz;ksx vuqlkj jksdM+ izokg fooj.k
AS-3
rS;kj djsaA dEiuh ds ikl dksbZ jksdM+ rqY; ugha gSaA
ij lekIr gksus okys o"kZ gsrq jksdM+ [kkrs dk lkjka'k
31.3.2006
`````'000 `````'000
ij 'ks"k iwrhZdrkZvksa dk Hkqxrku
1.4.2005 50 2,000
lerk va'kksa dk fuxZeu LFkk;h laifÙk;ksa dk Ø;
300 200
xzkgdksa ls izkfIr mifjO;; O;;
2,800 200
LFkk;h laifÙk;ksa dh fcØh etnwjh ,oa osru
100 100
djkèkku
250
ykHkka'k
50
vfèkdks"k _.k dk iqu% Hkqxrku
300
ij 'ks"k
31.3.2006 150
3,250 3,250
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
155
lekèkku
(Solution)
X Limited
Cash Flow Statement for the year ended 31st March, 2006
(Using Direct Method)
`'000 `'000
Cash flows from operating activities :
Cash receipts from customers 2,800
Cash payments to suppliers (2,000)
Cash paid to employees (100)
Cash payments for overheads (200)
Cash generated from operations 500
Income taxes paid (250)
Net cash from operating activities (250)
Cash flow from investing activities :
Payments for purchase of fixed assets (200)
Proceeds from sale of fixed assets 100
Net cash used in investing activities (100)
Cash flows from financing activities
Proceeds from issuance of equity shares 300
Bank loan repaid (300)
Dividend paid (50)
Net cash from financing activities (50)
Net increase in cash (and cash equlvalents) 100
Cash (and cash equivalents) at beginning of period 50
Cash (and cash equivalents) at end of period 150
mnkgj.k
(Illustration)6
, ch lh fyfeVsM ds ykHk ,oa gkfu [kkrs rFkk lEcfUèkr vkfFkZd fpV~Bs dh lwpuk uhps nh
x;h gS
—
, ch lh fyfeVsM dk ykHk ,oa gkfu [kkrk
(Prfit and Loss Account of ABC Ltd.)
fnlEcj] ij lekIr gksus okys o"kZ gsrq
31st 2006
¼` yk[kksa esa½
vkxe
(Revenue) :
fcØh
(Sales) 4,150
C;kt ,oa ykHkka'k
(Interest and dividend) 100
jgfr;k lek;kstu
(Stock adjustment) 20
;ksx
(Total) (A) 4,270
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
156
O;;
(Expenditure) :
Ø;
(Purchase) 2,400
etnwjh ,oa osru
(Wages and salaries) 800
vU; O;;
(Other expenses) 200
C;kt
(Interest) 60
Œkl
(Depreciation) 100
;ksx
(Total) (B) 3,560
dj iwoZ ykHk
(Profit before tax) (A–B) 710
dj izkoèkku
(Tax provision) 200
dj i'pkr ykHk
(Profit after tax) 510
ykHk ,oa gkfu [kkrs dk 'ks"k yk;k x;k
(Balance of Profit and Loss
account brought forward) 50
forj.k gsrq miyCèk ykHk
(Profit available for distribution (C) 560
fofu;kstu
(Appropriations)—
lkekU; lap; esa gLrkarj.k
(Transfer to general reserve) 200
izLrkfor ykHkka'k
(Proposed dividend) 300
forj.k dj
(Distribution tax) 30
;ksx
(Total) (D) 530
'ks"k
(Balance) (C–D) 30
lEcfUèkr vkfFkZd fpV~Bs dh lwpuk
31.12.2006 31.12.2005
(Relevant Balance Sheet Information) `in lakhs `in lakhs
nsunkj
(Debtors) 400 250
jgfr;k
(Inventories) 200 180
ysunkj
(Creditors) 250 230
vnÙk etnwjh
(Outstanding wages) 50 40
vnÙk O;;
(Outstanding expenses) 20 10
vfxze dj
(Advance tax) 195 180
dj izkoèkku
(Tax provision) 200 180
dj ns;rk dk vkdyu djsaA
izR;{k fofèk ,oa vizR;{k fofèk nksuksa dk iz;ksx dj lapkyu xfrfofèk ls jksdM+
(Operating)
izokg dh x.kuk djsaA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
157
lekèkku
(Solution)
ABC Limited
Cash Flow from Operating Activities
for the year ending 31st December, 2006
` yk[kksa esa ` yk[kksa esa
By Direct Method
Cash Receipts :
Cash sales and collection from debtors
Sales+Opening debtors–Closing debtors (A) 4,150 + 250 – 400 4,000
Cash Payments :
Cash purchases & payment to creditors
Purchases+Opening creditors–Closing creditors 2,400+230 – 250 2,380
Wages and salaries paid 800 + 40 – 50 790
Cash expenses 200 + 10 – 20 190
Taxes paid–Advance tax 195
(B) 3,555
Cash flow from operating activities (A–B) 445
By Indirect method
Profit before tax 710
Add: Non-cash items : Depreciation 100
Add: Interest : Financing cash outflow 60
Less: Interest and Dividend : Investment cash inflow (100)
Less: Tax paid (195)
Working capital adjustments
Debtors 250–400 (–150)
Inventories 180–200 (–20)
Creditors 250–230 20
Outstanding wages 50–40 10
Outstanding expenses 20–10 10 (130)
Cash flow from operating activities 445
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
158
lkjka'k
(SUMMARY)
,,l ds varxZr O;ogkfjrA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) 3 (AS 3)
ykHk dh udn voèkkj.kk ij vkèkkfjrA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
fdlh miØe ds jksdM+ ,oa jksdM+ rqY; esa ifjorZu ls lEcfUèkr 'kkfey lwpukvksa dh
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
lqfoèkkA
fu;kstu dk mi;ksxh lkèkuA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Planning)
jksdM+ dks"k esa 'kkfey gSa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) —
gLrLFk jksdM+
(a)
vfèkdks"k ¼cSad½ ds lkFk ek¡x fu{ksi
(b)
jksdM+ rqY;
(c)
jksdM+ izokg xfrfofèk;ksa dk varokZg ,oa cfgokZg ds :i esa oxhZÑr fd;k tk ldrk gS
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
ysfdu , ,l& bUgsa lapkyu xfrfofèk] fuos'kkRed
3 (AS-3) (Operating) (Investing)
xfrfofèk] foÙkh; xfrfofèk ds :i esa oxhZÑr djrk gSA
(Financial)
lpa kyu xfrfofèk;k¡ izeq[k jktLo mRiUu djus okyh xfrfofèk;k¡ gSaA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Operating)
fuos'kkRed xfrfofèk;ksa] nh?kZdkyhu laifÙk;ksa vkSj vU; fuos'kksa ds vfèkxzg.k
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Investing)
,oa fuiVkjs ls lEcfUèkr gSaA
foÙkh; xfrfofèk;ksa esa] LokfeRo iw¡th ¼iwokZfèkdkj va'k iw¡th lfgr½ ,oa miØe
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Financial)
ds _.kksa ds vkdkj rFkk lajpuk esa ifjorZuksa dk ifj.kke 'kkfey gSaA
lapkyu xfrfofèk ls jksdM+ izokg x.kuk dh nks fofèk;k¡ 'kkfey gSa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Operating) —
izR;{k fofèk
(a)
vizR;{k fofèk bls ^lekèkku fofèk* ds :i esa Hkh tkuk tkrk gSA
(b)
fuos'kkRed xfrfofèk;ksa dh x.kuk ds Øe esa] laifÙk;ksa dk vfèkx`g.k ,oa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Investing)
fuiVkjs ls lEcfUèkr ¼lapkyu xfrfofèk;ksa ls lEcfUèkr ds vfrfjDr½ varokZg ,oa cfgokZg
bl Js.kh ds varxZr n'kkZ;s tkrs gSaA
foÙkh; xfrfofèk;ksa dh x.kuk ds Øe esa] miØe dh iw¡th rFkk _.kksa dh jkf'k
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Financial)
ls lEcfUèkr varokZg ,oa cfgokZg bl 'kh"kZd ds varxZr n'kkZ;s tkrs gSaA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
159
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Type Questions)
fn, x;s fodYiksa ls vfèkd mi;qä mÙkj pqfu;s
—
1. ;'k fyfeVsM viuk jksdM+ izokg fooj.k rS;kj djkuk pkgrk gSA og vius `60,000
iqLr ewY; ds midj.kksa dks `8,000 ds ykHk ij csprs gSaA bl jksdM+ izokg fooj.k ds
varxZr lapkyu xfrfofèk;ksa dh izfrosfnr dh tkus okyh jkf'k gS
(operating) —
¼v½ 'kwU;
(Nil)
¼c½
(8,000)
¼l½
8,000
,d foÙkh; miØe }kjk pqdrk C;kt ls vftZr jksdM+ izokg fd n'kk esa] ;g -------- ls
2.
jksdM+ izokg gSA
¼v½ foÙkh; xfrfofèk
(Financial)
¼c½ fuos'kkRed xfrfofèk
(Investing)
¼l½ lpa kyu xfrfofèk
(Operating)
jksdM+ izokg fooj.k dh n'kk esa] ^jksdM+ ,oa jksdM+ rqY;* esa 'kkfey gSa μ
3. —
¼v½ cSad ,oa jksdM+
¼c½ vYidkyhu fofu;ksx
¼l½ ¼v½ rFkk ¼c½ nksuksa
jksdM+ izokg fooj.k ij , ,l ds vuqlkj] ,d fuekZ.kh dEiuh }kjk , ch
4. –3 (AS-3)
lh dEiuh fyfeVsM ds va'kksa dh fcØh ls izkIr jksdM+ dks -------- ds :i esa oxhZ—r
fd;k tkuk pkfg,
—
¼v½ lpa kyu xfrfofèk]
(Operating)
¼c½ foÙkh; xfrfofèk]
(Financial)
¼l½ fuos'kkRed xfrfofèk]
(Investing)
jksdM+ izokg fooj.k rS;kj djrs le;] _.k dk lerk esa ifjorZu
5.
¼v½ foÙkh; xfrfofèk ds :i esa n'kkZuk pkfg,A
(Financial)
¼c½ fuos'kkRed xfrfofèk ds :i esa n'kkZuk pkfg,
(Investing)
¼l½ xSj jksdM+ O;ogkjksa ds :i esa ugha n'kkZuk pkfg,A
- (non-cash transaction)
mÙkj ¼v½ ¼l½ ¼l½ ¼l½ ¼l½A
[ (Answer)—1. , 2. , 3. , 4. , 5. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
mi;ksxdrkZ jksdM+ izokg fooj.k ls D;k vfrfjä lwpuk izkIr dj ldrs gSa\
6.
ys[kksa ds mi;ksxdÙkkZvksa dks jksdM+ izokg lwpuk,¡ iznku djus gsrq vko';d jksdM+
7.
izokg oxhZdj.k dh la{ksi esa ppkZ djsaA
,d fuekZ.kh laLFkku ds fuos'kkRed xfrfofèk;ksa ,oa lapkyu
8. (Investing) (Operating)
xfrfofèk;ksa ls jksdM+ izokg ds nks mnkgj.k nsaA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
160
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
jksdM+ izokg fooj.k dk D;k egRo gS\ jksdM+ ,oa jksdM+ rqY; ds fofHkUu rRoksa dks
9.
le>k,¡A
mnkgj.k dh lgk;rk ls jksdM+ izokg fooj.k rS;kj djus dh izR;{k ,oa vizR;{k
10.
fofèk;ksa dk o.kZu djsaA
fØ;kRed iz'u
IV. (Practical Problems)
xzks eksj fyfeVsM ds [kkrksa ls lEcfUèkr fuEufyf[kr fooj.kksa ls jksdM+ izokg fooj.k
11.
rS;kj djsa
—
` `
ekpZ] ekpZ]
31st 31st
2006 2005
nkf;Ro
(Liabllities)—
va'k iw¡th
(Share Capital) 10,00,000 8,00,000
lpa ;
(Reserve) 2,00,000 1,50,000
ykHk ,oa gkfu [kkrk
(Profit and Loss Account) 1,00,000 60,000
_.ki=
(Debentures) 2,00,000 –
djkèkku gsrq izkoèkku
(Provision for taxation) 1,00,000 70,000
izLrkfor ykHkka'kk
(Proposed dividend) 2,00,000 1,00,000
fofoèk ysunkj
(Sundry creditors) 7,00,000 8,20,000
25,00,000 20,00,000
lEifÙk;k¡ %
(Assets)
;a= ,oa l;a=
(Plant and Machinery) 7,00,000 5,00,000
Hkwfe rFkk Hkou
(Land and Building) 6,00,000 4,00,000
fofu;ksx
(Investments) 1,00,000 –
fofoèk nsunkj
(Sundry debtors) 5,00,000 7,00,000
jgfr;k
(Stock) 4,00,000 2,00,000
gLrLFk @ cSad esa jksdM+
(Cash on hand/Bank) 2,00,000 2,00,000
25,00,000 20,00,000
;a= ,oa l;a= ds izkjfEHkd ewY; ij fd nj ls Œkl izHkkj fd;k x;k A
(i) 25%
(ii) o"kZ ds nkSjku `50,000 ykxr ¼vifyf[kr ewY; `20,000 ½ dk ,d iqjkuk ;a=
`35,000 ij csp fn;k x;kA
(iii) `50,000 vk;dj o"kZ ds nkSjku pqdk;k x;kA
fuekZ.kkèkhu Hkou dksbZ ewY;Œkl ds vèkhu ugha FkkA
(iv)
jksdM+ izokg fooj.k rS;kj djsaA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
161
fuEufyf[kr vkfFkZd fpV~Bs ,oa lwpukvksa ls] ekpZ] ij lekIr gksus okys o"kZ
12. 31st 2006
gsrq j;ku fyfeVsM dk jksdM+ izokg fooj.k rS;kj djsa
—
vkfFkZd fpV~Bk
(Balance Sheet)
` `
31st March, 31st March,
2006 2006
nkf;Ro %
(Liabllities)
lerk va'k iw¡th
(Equity Share Capital) 6,00,000 5,00,000
foekspu'khy iwokZfèkdkj iw¡th
10% (Redeemable
Preference Capital) – 2,00,000
iw¡th 'kksèku lap;
(Capital Redemption Reserve) 1,00,000 –
iw¡th lap;
(Capital Reserve) 1,00,000 –
lkekU; lap;
(General Reserve) 1,00,000 2,50,000
ykHk ,oa gkfu [kkrk
(Profit and Loss Account) 70,000 50,000
_.ki=
9% (Debentures) 2,00,000 –
fofoèk ysunkj
(Sundry Creditors) 95,000 80,000
ns; foi=
(Bills Payable) 20,000 30,000
O;; gsrq nkf;Ro
(Liabilities for Expenses) 30,000 20,000
djkèkku gsrq izkoèkku
(Provision for Taxation) 95,000 60,000
izLrkfor ykHkka'k
(Proposed dividend) 90,000 60,000
15,00,000 12,50,000
lEifÙk;k¡ %
(Assets)
Hkwfe rFkk Hkou
(Land and Building) 1,50,000 2,00,000
;a= ,oa l;a=
(Plant and Machinery) 7,65,000 5,00,000
fofu;ksx
(Investments) 50,000 80,000
jgfr;k
(Inventory) 95,000 90,000
izkI; foi=
(Bills Receivable) 65,000 70,000
fofoèk nsunkj
(Sundry debtors) 1,75,000 1,30,000
jksdM+ ,oa cSad
(Cash and Bank) 65,000 90,000
izkjafHkd O;;
(Preliminary Expenses) 10,000 25,000
LoSfPNd i`Ddj.k Hkqxrku
(Voluntary Separation
Payments) 1,25,000 65,000
15,00,000 12,50,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
162
vfrfjä lwpuk
(Additional information)—
(i) Hkwfe dk ,d fgLlk ` 1,50,000 ¼ykxr % ` 1,20,000 ½ gsrq csp fn;k vkSj 'ks"k
Hkwfe iquewZY;kafdr dh x;h FkhA iw¡th lap; esa fcØh dk ykHk ,oa iquewZY;kadu dk
ykHk 'kkfey gSA
(ii) `90,000 gsrq ,d ;a= dks 1st vizSy] 2005 ij cspk x;k Fkk ¼okLrfod ykxr %
` 70,000 rFkk vifyf[kr ewY; % ` 50,000 ½ vkSj `1 yk[k ewY; ds _.ki=ksa dks
` 4.5 yk[k ds vfèkxzfgr la;= ds izfrQy ds fgLls ds :i esa fuxZfer fd;k
x;k FkkA
(iii) fofu;ksxksa ds ,d fgLls dks ` 70,000 gsrq ¼ykxr : `50,000 ½ cspk x;k FkkA
(iv) izkIr iwoZ vfèkxzg.k ykHkka'k ` 5,000 dks fofu;ksx dh ykxr ds lEeq[k lek;ksftr
fd;k x;kA
lapkydksa ¼funs'kdksa½ us pkyw o"kZ gsrq ykHkka'k izLrkfor fd;k gSA
(v) 15%
(vi) ` 50,000 dh LoSfPNd i`FkDdj.k ykxr dks lkekU; lap; ds lEeq[k lek;ksftr
fd;k x;kA
(vii) pkyw o"kZ gsrq vk;dj ns;rk dk vuqeku `1,35,000 FkkA
la;a= ij dh nj ls Œkl vifyf[kr fd;k x;k gS ysfdu Hkwfe rFkk Hkou
(viii) 15%
ij dskbZ Œkl izHkkfjr ugha fd;k x;k gSA
© The Institute of Chartered Accountants of India
3
lekesyu ls iwoZ ds ykHk ;k gkfu
[PROFIT OR LOSS PRIOR TO INCORPORATION]
v/;;u ds mís';
(Learning Objectives)
bl vè;k; ds v/;;u ds i'pkr~ vki l{ke gksaxs
—
lekesyu ls iwoZ ds ykHkksa ds ys[ks djus esaA
(cid:137)
lekesyu ls iwoZ ds ykHk ;k gkfu dh x.kuk djus dh fofHkUu fofèk;ksa dks
(cid:137)
lh[kus esaA
foØsrk ds nsunkjksa vksj ysunkjksa dh voèkkj.kk dks le>us esa rFkk mUgsa
(cid:137)
mipkfjr djus esaA
ifjp;
1.
(INTRODUCTION)
tc fdlh dEiuh ds izorZd ,d pkyw O;olk; dks mlds iath;u dh frfFk ls iwoZ
vfèkx`ghr djrs gSa ,oa ml O;olk; dk LokfeRo ,oa izcUèku djrs gSa rks ,sls O;olk; dks dEiuh
ds :i esa vfLrRo esa vkus ls iwoZ dh vofèk rd ds bl ykHk ;k gkfu dh jkf'k dks lekesyu ls
iwoZ ds ykHk ;k gkfu ds :i esa tkuk tkrk gSA ,sls ykHk ;k gkfu;k¡ tks dEiuh ls lEcfUèkr gksrs
gSa ;k blds }kjk ns; gksrs gaSA iw¡thxr izo`fr ds gksrs gSaA ;g vko';d gS fd bl izdkj ds
ykHk ;k gkfu dks O;kolkf;d ykHk ;k gkfu ls i`Fkd~ vfHkO;Dr fd;k tk;sA
bl lEcUèk esa lkekU; O;ogkj ;g gS fd
—
;fn gkfu gks rks]
(i)
bldkss ykHk&gkfu MsfcV djds vifyf[kr fd;k tk ldrk gS ;k bls ,d
(a)
fof'k"V [kkrs ßlekeys u ls iow Z dh gkfuÞ ea s MfscV djds fpVB~ s ea s lEifÙk ds :i
esa fn[kk;k tkrk gSA
oSdfYid :i esa bls [;kfr [kkrs esa MsfcV fd;k tkrk gSA
(b)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
164
nwljh vksj ;fn] vfèkxzg.k ls iwoZ dh vofèk esa ykHk dek;k tkrk gS vkSj bls ml
(ii)
vofèk ds fy, ns; C;kt ls iw.kZr% 'kksfèkr ugha fd;k tkrk gS rks bls
(Abrobed)
iw¡th lap; [kkrs ;k [;kfr [kkrs esa ØsfMV dj fn;k tkrk gS] ;fn dksbZ [;kfr
lEifÙk ds :i esa lek;ksftr dh xbZ gksA ;g ykHk dEiuh ds lnL;ksa esa ykHkka'k ds
:i esa forj.k ;ksX; miyCèk ugha gksxkA
lekesyu ls iwoZ ds ykHk ;k gkfu dh x.kuk djus dh fofèk;k¡
2.
(METHOD OF COMPUTING PROFIT OR LOSS PRIOR TO INCORPORATION)
,sls ykHk ;k gkfu dk fuèkkZj.k djuk cgqr ljy ckr gksxh ;fn dEiuh ds vfLrRo esa vkus
ls iow Z y[s k iqLrdkas dks cUn djuk o O;olk; }kjk j[ks x;s LVkWd ¼jgfr;½s dks Kkr djuk lHa ko gkAs
,ls h fLFkfr ea s iLq rdka s ls lfa{kIr ryiV r;S kj fd;k tk;xs k vkjS ykHk ;k gkfu dks Kkr
(Abstracted)
fd;k tk;sxkA rRi'pkr~ ;k rks iqLrdsa cUn dj nh tk;saxh ;k fcuk forj.k ds 'ks"k tkjh j[ks
tk;xas As dos y bl idz kj Kkr dh xbZ ykHk ;k gkfu dh jkf'k dks mi;DZq r of.krZ jhfr ls lek;kfstr
fd;k tk,xkA tc ;g lEHko u gks rc fuEu esa ls dksbZ fofèk bl mís'; gsrq viuk;h tk;sxhA
lcls ljy ijUrq lcls mfpr fofèk ugha gS fd iqjkuh iqLrdksa dks cUn dj fn;k
(1)
tk;s vkSj lekesyu dh frfFk ij fo|eku lEifÙk;ksa o nkf;Roksa ds lkFk ubZ
iqLrdsa [kksyh tk,aA bl izdkj ml fofèk rd ds ifj.kke Lor% lek;ksftr gks
tk;saxsA rFkk vfèkxg` hr lEifÙk;ksa o nkf;Roksa ds ewY; o Ø; ewY; ds eè; vUrj
dks ;k rks [;kfr ;k lap; ds :i esa lek;ksftr dj fn;k tkrk gSA
vr% [kkrs dos y lekeys u dh vofèk ls lEcfUèkr gkxas s rFkk lekeys u ls iow Z dh vofèk
ds ykHk ;k gkfu ds fy;s fdlh izdkj ds lek;kstu dh vko';drk ugha iM+sxhA
pawfd O;olk; ds vfèkxzg.k dk fu.kZ; lkekU;r% ml frfFk ls cgqr ckn esa fy;k
(2)
tkrk gSA ftl frfFk ls bls vfèkx`ghr djus dh lgefr curh gSA vr% lkèkkj.kr%
;g lEHko ugha gksrk fd mi;qZDr of.kZr fofèk;ksa esa ls fdlh fofèk dks viuk;k tk;sA
,slh ifjfLFkfr esa dsoy ;gh fodYi cprk gS fd o"kZ ds ykHkkas dks lekesyu ls iwoZ
rFkk i'pkr~ dh vofèk ds fy, nks Hkkxksa esa ck¡Vdj gLrkarfjr dj fn;k tk;sA ,slk
le; ds vkèkkj ij ;k foØ; ds vkèkkj ij ;k ,slh fofèk tks nksuksa dk feJ.k gks
ds vkèkkj ij fd;k tk;sA
caVokjs dk vkèkkj
3.
(BASIS OF APPORTIONMENT)
fdlh O;olk; ds ldy ykHk dh jkf'k le; ij fuHkZj ugha gksrh gSA vr%
(cid:122)
vis{kkÑr ;g vfèkd mi;qDr gksxk fd bls foØ; ds vkèkkj ij ck¡Vk tk;sA blh
idz kj ldy ykHk dks vftrZ djus es a tks O;; g,q ga S ;fn mudk mlls iRz ;{k lEcUèk
ugha gS rks] mUgsa izR;sd ifjfLFkfr esa ,d mi;qä vkèkkj ij ck¡Vk tkuk pkfg,A
lkekU; O;; tks LFkk;h gksrs gSa] tSls&chek] osru] Œkl vkfn le; ds vkèkkj ij ck¡Vs
(cid:122)
tkrs g]aS tcfd os ifjoruZ 'khy O;; gkrs s g]Sa tlS s Mcw r _.k] dVkrS h ]
— (discount)
cká Hkkx] bR;kfn dks foØ; ds vkèkkj ij ck¡Vk tkrk gS miyCèk lwpuk dh n`f"V
[
ls ml le; tc ;s O;; fd;s x;s gksa ;k mu nksuksa vofèk;ksa ds ykHkksa ls lEcfUèkr
izfrQy Lo:i O;; fd;s x;s gksa
]
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
165
mnkgj.k ds fy;s] foØsrk ds ØsfMV 'ks"k ij ns; C;kt ml vofèk ds ykHk ls pktZ
(cid:122)
fd;k tkrk gS] tks O;olk; ds vfèkxzg.k ls iwoZ dh vofèk dk gSA rFkk ;g ekuk
tkrk gS fd ;g ml vofèk ls lEcfUèkr gS tc ;g ykHk mikftZr fd;k x;k gSA
;|fi Ø; ewY; dk Hkqxrku ugha fd;k x;k gS] fdUrq ;fn O;olk; ds vfèkxzg.k
ij Ø; ewY; ugha pqdk;k tkrk gS] rks ckn dh vofèk dk C;kt lekesyu ds i'pkr~
dh vofèk ds ykHkksa esa ls pktZ fd;k tkrk gSA
iuq % dEiuh ds fuek.Z k ls lEcfUèkr O;; ;|fi lekeys u ls iow Z dh vofèk ea s O;; fd;s
(cid:122)
tkrs gSa] fdUrq os lekesyu ds i'pkr~ dh vofèk ds ykHkksa esa ls pktZ fd;s tkrs gSaA
`
ekuk lekesyu ls iwoZ vofèk dh fcØh
6,000
lekesyu ds i'pkr~ dh vofèk dh fcØh
19,000
25,000
dEiuh dsoy ,d gh izdkj ds mRikn dk O;kikj djrh gSA o"kZ esa lekesyu ds iwoZ vofèk
dh fcØh dh bdkbZ ykxr dh rqyuk ds i'pkr~ dh vofèk dh bdkbZ ykxr de gks xbZ gSA
10%
bl fLFkfr esa fcØh dh ykxr nksuksa vofèk;ksa ds eè; ¼vFkkZr~ ½ ds
6,000 : 17,100 19,000 – 1,900
vuqikr esa foHkkftr dh tk;sxhA
lekesyu ds iwoZ ;k gkfu
4.
(PRE-INCORPORATION PROFITS & LOSSES)
Ø- lekesyu ls iwoZ ykHk lekesyu ls iwoZ gkfu
bldk iw¡thxr lap; [kkrs esa bldk O;olk; vfèkx`ghr djus ds
1.
gLrkarj.k ¼iw¡tho`r½ ykxr ds :i esa mipkfjr djds
bldk iz;ksx fd;k tk ldrk ¼[;kfr½
gS bldk i;z kxs fd;k tk ldrk gS
— —
vfèkxzg.k ij [;kfr dks vi& lekeys u ds i'pkr~ ds ykHkka s ls
(cid:122) (cid:122)
fyf[kr djus
izkjfEHkd O;; dks vifyf[kr] vfèkxzg.k ij [;kfr dks tksM+uk
(cid:122) (cid:122)
lEifÙk;ksa ds vfèkewY; dks
(Writing down)
cksul va'kksa dks fuxZfer iw¡thxr ykHkksa dks vifyf[kr
(cid:122) (cid:122)
va'kr% Hkqxrku va'kksa dk Hkqxrku djukA
(cid:122)
(Party paid share)
mnkgj.k
(Illustration)1
fo|qr fyfeVsM dk tqykbZ] dks fctyh fyfeVsM dk tuojh ls vfèkxzg.k djus
1 2007 1
ds fy, lekesyu gqvkA fctyh dk O;olk; pkyw j[kk tk;sxkA LFkk;h lEifÙk o [;kfr dk Ø;
ewY; mu o"kks± ds ykHkksa ds ds cjkcj ns; gksxkA
80%
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
166
fuEu ryiV fnlEcj] dks fn;k x;k gSS] ftlls vki fpV~Bk rS;kj dj ldsa rFkk
31 2007
ykHk&gkfu caVckjk [kkrs esa ls izkjfEHkd O;; dks vifyf[kr djuk gS %
1/3
Dr. Cr.
` `
va'k iw¡th lerk va'kksa dh
1,500 1,20,000
`100 izR;sd `80 pqdrk
fofoèk nsunkj
82,000
fnlEcj] ij jgfr;k
31 2007 67,000
vfèkdks"k esa rFkk gkFk esa jksdM+
24,000
funsZ'kd 'kqYd
3,000
izkjfEHkd O;;
24,000
fofoèk ysunkj
32,000
fctyh ds lkFk izos'k Bgjko ds vUrxZr lHkh
O;;ksa ds izkoèkku ds i'pkr~ o"kZ dk ykHk
48,000
2,00,000 2,00,000
lekèkku
(Solution)
Balance Sheet of M/s Bidyut Ltd. as on 31st Dec. 2007
Liabilities ` Assets `
Share Capital Fixed Assets
Issued & Subscribed Goodwill & Fixed Assets 38,400*
Capital 1,500 Equity Investments Nil
Shares of ` 100 each, Current Assets
` 80 paid up 1,20,000 Stock 67,000
Reserves & Surplus Debtors 82,000
Capital Reserve 24,000 Bank 24,000
(Per-incorporation profit) Misc. Expenses & Losses
Profit & Loss A/c 13,000 not written off
Secured Loans Nil Preliminary expenses 16,000
Unsecured Loans Nil
Current Liabilities & Provisions
Trade Creditors 32,000
Due to Bijli 38,400
2,27,400 2,27,400
Vªkoudksj lqxj ,.M dsfedy fyfeVsM fo#) esa mPpre U;k;ky;
* C I T (62 CIT 566),
}kjk èkkfjr fd;k x;k fd dj mís'; gsrq lEcfUèkr Hkqxrku ,d vk;xr O;; gS rFkk dEiuh
ds ykHkksa esa ls ?kVsxkA
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
167
Statement of Appropriation of Profit
Pre-incor- Post-incor-
poration poration
` . ` `
Net Profit for the Year 24,000 24,000
Less: Directors' fee 3,000
Preliminary Exps. 8,000 11,000
24,000 13,000
Amount Payable to Bijli :
Profit for the year 48,000
80% due as cost of goodwill, assets, etc. 38,400
mnkgj.k
(Illustration)2
bUnj vkSj fo".kq ,d lk>snkjh la;qDr Ldaèk QeZ esa dk;Z dj jgs Fks] ftls mUgksaus QSyks
VªSoYl ds uke ls iathÑr djk;kA ekpZ] dks vius fo|eku O;olk; dks vfèkx`ghr
31 2005
fd;kA 1 tuojh] 2007 ls lk>snkjh QeZ dh lHkh lEifÙk;ksa ds `3,00,000 esa ysus ds fy, lger
gq, vkSj tc rd bl jkf'k dk iw.kZ Hkqxrku ugha gks tkrk bl ij dh nj ls C;kt ns; gksxkA
6%
twu] dks jkf'k dk Hkqxrku fd;kA Ø; izfrQy dk Hkqxrku djus ds fy,
30 2007 (discharge)
dEiuh us `10 izfr okys 20,000 lerk va'k `1 izfr izC;kft ij fuxZfer fd;s vkSj 7% okys
_.ki= foØsrk dks le ewY; ij ftudk vafdr ewY; `1,50,000 gS ck¡VsA
The Profit and Loss Account of the “Fellow Travellers Ltd.” for the year ended
31st December, 2007 was as follows—
` `
Purchase, including stock 1,40,000 Sales :
Freight and carriage 5,000 1st January to 31st May, 2005 60,000
Gross Profit c/d 60,000 1st June to 31st Dec., 2005 1,20,000
Stock in hand 25,000
2,05,000 2,05,000
Salaries and Wages 10,000 Gross profit b/d 60,000
Debenture Interest 5,250
Depreciation 1,000
Interest on Purchase
Consideration (up to 30-6-2007) 9,000
Selling Commission 9,000
Directors’ Fees 600
Preliminary Expenses 900
Provision for taxes 6,000
Dividend on equity shares @ 5% 5,000
Balance c/d 13,250 .
60,000 60,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
168
lekesyu ls iwoZ ds ykHk ;k gkfu ds c¡Vckjs dk fooj.k o mu jkf'k;ksa dks Hkh n'kkZb;s tks
fpV~Bs esa 'kkfey dh tkuh pkfg;sA
lekèkku
(Solution)
Fellow Travellers Ltd.
Statement showing apportionment of profit between periods prior to
and since incorporation
Pre-incor- Post-incor-
Ratio poration poration
` . ` `
Gross profit allocated on the basis 1:2 20,000 40,000
of sale
Administrative Expenses allocated
On time basis :
(i) Salaries and wages 10,000
(ii) Depreciation 1,000 5:7 4,583 6,417
Selling Commission on the basis of sales 1:2 3,000 6,000
Interest on Purchase Consideration
(Time basis) 5:1 7,500 1,500
Expenses applicable wholly to the
Post-incorporation period :
Debenture interest 5,250
Director's Fees 600 5,850
Appropriations :
Preliminary Expenses w/o 900
Provision for Tax 6,000
Dividend on equity share 5,000 11,900
Balance c/d to Balance Sheet 4,917 8,333
20,000 40,000
Fellow Travellers Ltd.
Extract From the Balance Sheet as on 31st Dec., 2007
Share Capital : `
20,000 equity shares of ` 10 each fully paid 2,00,000
Reserve and Surplus :
Profit Prior to Incorporation 4,917
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
169
Securities Premium Account 20,000
Profit and Loss Account 8,333
7% Debentures 1,50,000
Provision for Taxes 6,000
Total 3,89,250
mnkgj.k
(Illustration) 3
ea=h ,tsUlh ds lk>snkjksa us tuojh] ij viuk lk>snkjh O;olk;
1 2007 MA(P) Ltd.
uke fd ,d futh lhfer dEiuh esa cnyus dk fu.kZ; fy;kA fnlEcj] ij QeZ ds
31 2006
vkfFkZd fpV~Bs ds vkèkkj ij Ø; izfrQy `1 djksM+ 17 yk[k ij fuèkkZfjr gqvkA blds ckn dqN
izfØ;kxr dfBukb;ksa ds ckn dEiuh dk lekesyu vizSy] ij gqvkA bl chp dEiuh ds
1 2007
uke ds lanHkZ esa O;olk; pkyw j[kk rFkk mDr frfFk dks Ø; izfrQy dk Hkqxrku izfr'kr
12
izfro"kZ ij C;kt ds lkFk fd;k x;kA dEiuh }kjk ys[kkadu dh mUgha iqLrdksa dks fujUrj j[krs
gq, vius izFke ckj [kkrksa dk lekiu ekpZ] ij fd;k rFkk fuEufyf[kr lkjka'khÑr
31 2008
ykHk ,oa gkfu [kkrk rS;kj fd;kA
fooj.k jkf'k (`) jkf'k (`)
fcØh
2,34,00,000
foØ; gq, eky dh ykxr
1,63,80,000
osru
11,70,000
Œkl
1,80,000
foKkiu
7,02,000
cV~Vk
11,70,000
izcUèkdh; lapkyd ikfjJfed
90,000
fofoèk dk;kZy; O;;
1,20,000
'kks:e lfgr dk;kZy; fdjk;k
7,20,000
C;kt
9,51,000
2,14,83,000
ykHk
19,17,000
dEiuh us Ø; izfrQy dks pqdkus ,oa dk;Z'khy iw¡th dh vko';drk gsrq ` 50 yk[k dk
_.k izfro"kZ dh nj ls fy;kA
12%
dEiuh vizSy] ls QeZ dh vkSlr ekfld fcØh dks nqxuk djus esa l{ke Fkh] ijUrq
1 2007
mDr frfFk ls osru frxquk gks x;kA 1 tqykbZ] 2007 ls ,d vfrfjDr LFkku ` 30,000 izfrekg
fdjk;s ij fy;k x;kA lekesyu ls iwoZ o i'pkr~ dh vofèk esa fofHkUu O;;ksa ,oa vk;ksa dks ck¡Vrs
gq, Lrjh; izk:i esa ykHk ,oa gkfu [kkrk rS;kj djsaA lkFk gh lekesyu iwoZ ds ykHk dks dSls
O;ogkfjr fd;k tk,xk bl ij lykg nsaa
—
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
170
lekèkku
(Solution)
MA (P.) Ltd.
Profit & Loss A/c for 15 Months ended 31st March, 2007
Pre-inc. Post inc. Pre-inc. Post -inc.
` ` ` `
To Cost of goods sold 18,20,000 1,45,60,000 By Sales 26,00,000 2,08,00,000
Salaries 90,000 10,80,000 ,, Loss 19,000
” Depreciation 36,000 1,44,000
” Advertisement 78,000 6,24,000
” Discounts 1,30,000 10,40,000
” M.D.'s Remuneration – 90,000
” Misc. Office Expenses 24,000 96,000
” Rent 90,000 6,30,000
” Interest 3,51,000 6,00,000
” Net Profit – 19,36,000
26,19,000 2,08,00,000 26,19,000 2,08,00,000
fØ;kRed fVIif.k;k¡—
fcØh ds vuqikr dh x.kuk
(1)
ekuk fd lekesyu ls iwoZ vofèk esa izfrekg vkSlr fcØh gS rks lekesyu ds
'x'
i'pkr~ vofèk esa vkSlr fcØh gksxh vFkkZr~ dqy
'2x'
fcØh ;k gksxhA fcØh dk vuqikr ;k gksxkA
(3 × x) + (12 × 2x) 27x 3x : 24x 1:8
le; vuqikr ekg % ekg ;k gSA
3 12 1:4
fcØh ds vkèkkj ij ck¡Vs x;s O;; fcds eky dh ykxr] foKkiu] cV~Vk gSA
(2)
le; ds vkèkkj ij ck¡Vs x;s O;; Œkl rFkk fofoèk dk;kZy; O;; gSaA
(3)
osru ds c¡Vokjs gsrq vuqikr
(4) —
;fn lekesyu ls iwoZ ekfld vkSlr gS] ekg gsrq gSA
x 3 3x
'ks"k ekg gsrq ls ;k gksxkA
12 3x 36x
;kfu foHkktu dk vuqikr gSA
1 : 12
fdjk;s dk c¡Vckjk
(5) —
`
dqy fdjk;k
7,20,000
ekg gsrq vfrfjDr fdjk;k ¼ tqykbZ ls ekpZ] rd½
9 1 31 2007 2,70,000
iqjkus ifjlj gsrq ekg ds fy;s fdjk;k
15 4,50,000
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
171
lekesyu iwoZ lekesyu i'pkr~
iqjkus ifjlj
90,000 3,60,000
tksM+s %% u;k ifjlj
— 2,70,000
90,000 6,30,000
mipkj ij fVIi.kh
—
pw¡fd lekesyu ls iwoZ dk ykHk _.kkRed gS ;k gksxkA
O;ogkjksa ds lEcUèk esa vftZr fdlh iw¡th lap; iw.kZr% ?kVkus gsrq fopkj.kh;
(a)
[;kfr ds :i esa mipkfjrA
(b)
mnkgj.k
(Illustration)4
ebZ] ij fyfeVsM dk lekesyu] ,.M dEiuh ds O;olk; dks tuojh]
1 2006 ABC DEF 1
ls yus s grs q gvq kA ij lekIr gkus s okys o"kZ grs q }kjk fuEukfadr ykHk ,oa
2006 31.12.2005 ABC Ltd.
gkfu [kkrk izLrqr fd;k x;kA
Profit and Loss Account
` `
To Rent and Taxes 90,000 By Gross Profit 10,64,000
To Salaries including By Interest on
Manager's salary of Investments 36,000
`85,000 3,31,000
To Carriage Outwards 14,000
To Printing and Stationery 18,000
To Interest on Debentures 25,000
To Sales Commission 30,800
To Bad Debts (related to sales) 91,000
To Underwriting Commission 26,000
To Preliminary Expenses 28,000
To Audit Fees 45,000
To Loss on sale of Investments 11,200
To Net Profit 3,90,000
11,00,000 11,00,000
fuEufyf[kr lwpukvksa ij fopkj djus ds i'pkr~ lekesyu ls iwoZ rFkk lekesyu ds
i'pkr~ ds c¡Vckjs dks n'kkZrs gq, ,d fooj.k rS;kj djsa
:
ldy ykHk vuqikr o"kZ Hkj fLFkj jgkA
(1)
tuojh rFkk vDVwcj gsrq fcØh vkSlr ekfld fcØh dk xquk Fkk rFkk fnlEcj
(2) 1.5
gsrq fcØh vkSlr ekfld fcØh dh nqxuh FkhA
(3) tqykbZ 2003 esa gqbZ fcØh gsrq `7,000 ds v'kksè; _.k dh okilh dks lek;ksftr
djus ds i'pkr~ v'kksè; _.k n'kkZ;s x;s gSaA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
172
(4) izcUèkd dk osru 1 ebZ] 2006 ls `2,000 izfrekg c<+k fn;k x;k FkkA
lHkh fofu;ksxksa dks vizSy] ij csp fn;k x;kA
(5) 1 2006
lekèkku
(Solution)
lekesyu iwoZ vofèk ekg ¼ tuojh] ls vizSy] rd½ gS rFkk lekesyu
4 1 2006 30 2006
i'pkr~ vofèk ekg ¼ ebZ] ls fnlEcj] gS½A
8 1 2006 31 2006
Profit & Loss Account for the Year ended 31st December, 2006
Pre-inc. Post inc. Pre-inc. Post -inc.
` . ` . ` . ` .
To Rent and Taxes 30,000 60,000 By Gross Profit 3,42,000 7,22,000
To Salaries By Interest on
Manager's Salary 23,000 62,000 Investments 36,000 —
Other Salaries 82,000 1,64,000 By Bad Debts —
Recovery 7,000
ToPrinting and Stationery 6,000 12,000
ToAudit fees 15,000 30,000
ToCarriage Outwards 4,500 9,500
ToSales Commission 9,900 20,900
ToBad Debts
(91,000 + 7,000) 31,500 66,500
To Interest Debentures — 25,000
To Underwriting — 26,000
Commission
ToPreliminary Expenses — 28,000
ToLoss on sale of
investments 11,200 —
To Net Profit 1,71,900* 2,18,100
3,85,000 7,22,000 3,85,000 7,22,000
lekesyu ls iwoZ dk ykHk iw¡thxr ykHk gS rFkk bls iw¡th lap; esa gLrkarfjr fd;k tk;sxkA
dk;Z'khy fVIif.k;k¡—
fcØh ds vuqikr dh x.kuk
(1) :
ekuk vkSlr ekfld fcØh gS] rks tuojh ls vizSy rd dh fcØh rFkk ebZ
'x' 4.5x
ls fnlEcj rd dh fcØh gksxhA
9.5x
9 19
fcØh dk vuqikr : ;k 9:19 gksxkA
2x 2x
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
173
ldy ykHk] ckgjh xkM+h HkkM+k] fcØh deh'ku] rFkk vifyf[kr v'kksè; _.kksa dks
(2)
lekesyu ls iwoZ rFkk i'pkr~ dh vofèk esa fcØh ds vuqikr esa ;kfu esa ck¡Vk
9:19
tk;sxkA
fdjk;k] osru] NikbZ ,oa ys[ku lkexzh rFkk vads{k.k 'kqYd le; vkèkkj ij ck¡Vk
(3)
tk;sxkA
_.ki=ksa ij C;kt] vfHkxksid deh'ku rFkk izkjfEHkd O;;ksa dks lekesyu i'pkr~
(4)
vofèk esa ck¡Vuk gSA
fofu;ksx ij C;kt] fofu;ksxksa dh fcØh ij gkfu rFkk v'kksè; _.kksa dh olwyh
(5)
lekesyu iwoZ vofèk esa ck¡Vuk gSA
mnkgj.k
(Illustration) 5
,d dEiuh feLVj ds O;olk; dks viySz ] ls vfèkxgz .k djus ds fy, tyq kb]Z
M 1 2008 1 2008
dks lekesfyr gqbZA mDr fofèk dks feLVj dk fpV~Vk fuEuuqlkj gSA
M
Liabilities ` Assets `
Trade Creditors 36,000 Building 80,000
Capital 1,94,000 Furniture and Fittings 10,000
Debtors 90,000
Stock 30,000
Bank 20,000
2,30,000 2,30,000
foØrs k }kjk nus nkj o vfèkdk"sk 'k"skka s dks jkds dj j[kk vkjS yus nkjka s dks muds }kjk pdq k fn;k
x;kA dEiuh }kjk nus nkjka s dh olyw h dh jkf'k ij deh'ku fn;k tk;xs kA dEiuh }kjk feLVj
5%
M dks `10 ifzr okys 10,000 lerk v'a k fuxfZer fd;s x;s ifzr v'a k `8 pdq rk vkjS `56,000 udnA
dEiuh us `10 ifzr v'a k] 20,000 lerk v'a k udn ds fy, turk dks fuxfZer fd;s tks fd
31 ekp]Z 2009 dks `8 ifzr v'a k ;kfpr ,oa pdq rk g]S ijUrq 1,000 v'a kka s dks NkMs d+ j ftu ij rhljh
ek¡x `2 izfr va'k izkIr ugha gqbZ gS rFkk 2,000 va'kksa dh fLFkfr esa iw.kZ vafdr ewY; izkIr gks x;k
gAS v'a kka s dks deh'ku ij vfHkxkis u }kjk fuxfZer fd;k x;k tks i.w krZ % pdq rk v'a kka s ij n;s gAS
2%
blds vfrfjDr Åij ls mRiUu 'ks"k jkf'k ds vfrfjDr] fuEu dks dEiuh dh iqLrdksa ds
[kkrs esa ekpZ] dks fn[kk;k x;k gSA
31 2008
fooj.k `
cV~Vk ¼foØsrk ds nsunkj dks fn;k x;k ` 1,000 'kkfey gS½ 6,000
izkjfEHkd O;;
10,000
funsZ'kd Qhl
12,000
osru
48,000
nsunkj ¼foØsrk nsunkj 'kkfey½
1,60,000
ysunkj
48,000
Ø;
3,20,000
foØ;
4,60,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
174
31 ekpZ] 2009 dks jgfr;k `52,000 FkkA miLdj ,oa oLrq,¡ ij 10% Œkl vkSj ifjlj ij
5% Œkl miyCèk djk;k tk;sxkA vofèk esa foØsrk ls lEcfUèkr nsunkjksa ls `60,000 lax`ghr gq,A
ekpZ] ij lekIr gksus okyh vofèk ds fy, lhfer dEiuh dk O;kikfjd ykHk ,oa
31 2009
gkfu [kkrk rFkk mlh frfFk ds fy, mldk vkfFkZd fpV~Bk rS;kj djsaA
lekèkku
(Solution)
Trading and Profit & Loss Account for the year ended 31.03.2009
Dr. ` Cr. `
To Opening Stock 30,000 By Sales 4,60,000
To Purchases 3,20,000 By Closing Stock 52,000
To Gross profit c/d 1,62,000
5,12,000 5,12,000
Pre-inc. Post in Pre-inc. Post -inc.
` ` ` `
To Salaries 12,000 36,000 By Gross
Profit c/d 40,500 1,21,500
To Director's fee – 12,000 By Commission – 3,000
To Discount 1,250 3,750
To Depreciation
Building 1,000 3,000
Furniture 250 750
To Pre-Incorporation
Profit Transferred to
Capital Reserve A/c 26,000
To Net Profit – 69,000
40,500 1,24,500 40,500 1,24,500
fVIi.kh ykHk ,oa gkfu [kkrs esa lekesyu iwoZ ,oa lekesyu i'pkr~ vofèk ds
(Note)—
c¡Vokjs fuEufyf[kr vkèkkj dk iz;ksx dj fy;s x;s
—
en vkèkkj vuqikr
ldy ykHk le;
1 : 3
osru le;
1 : 3
cV~Vk le;
1 : 3
funZs'kd 'kqYd lekesyu i'pkr~ vofèk dk
100%
deh'ku lekesyu i'pkr~ vofèk dk
100%
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
175
Balance Sheet as on 31.03.2009
Liabilities ` ` Assets ` `
Share Capital : Fixed Assets :
30,000 equity shares Building 80,000
of` 10 each ` 8 Less : Depreciation 4,000 76,000
called up 2,40,000
Less : Calls-in-Arrear Furniture & Fittings 10,000
(of the above 10,000 Less : Depreciation 1,000 9,000
shares are allotted Investments Nil
pursuant to a contract
without payments being
received in cash) 2,000 2,38,000
Share Suspense A/c (400 Current Assets,
shares to be issued to the Loans & Advances :
underwriter in considera-
tion of under writing
commission on comple-
tion of share issue) 4,000
Reserve & Surplus : (A)Current Assets :
Capital Reserve 26,000 Stock 52,000
Less : Goodwill W/o 16,000 10,000 Debtors 1,31,000
Profit & Loss A/c 69,000 Cash 91,000 2,74,000
Secured Loans Nil
Unsecured loans Nil (B)Loans and
Advances Nil
Current Liabilities Miscellaneous
and Provision : Expenditure :
(A) Current Liabilities Preliminary Expenses10,000
Sundry Creditors 48,000 Underwriting
Commission 4,000 14,000
Calls-in-Advance 4,000 52,000
(B) Provisions Nil
3,73,000 3,73,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
176
fØ;kRed fVIif.k;k¡
(Working Notes)—
vfèkxzg.k ij [;kfr
(1) —
Ø; izfrQy `
`10 izfr] `8 pqdrk ds 10,000 80,000
lerk va'k
56,000
jksdM+
1,36,000
?kVk;sa yh x;h lEifÙk;k¡
—
Hkou
80,000
miLdj rFkk oLrq,¡
10,000
jgfr;k
30,000 1,20,000
[;kfr
16,000
lerk va'kksa ds lkoZtfud fuxZeu ls jksdM+ vUr% izokg
(2)
`
`10 izfr] `8 ;kfpr ds 20,000 lerk va'k 1,60,000
?kVk;sa —1,000 va'kksa ij `2 izfr va'k dh nj ls vizkIr
;kpuk,¡
2,000
1,58,000
tksM+sa —`2,000 va'kksa ij `2 dh nj ls vfxze ;kpuk,¡A 4,000
1,62,000
(3) ` 2,00,000 vafdr ewY; ij 2% vfHkxksid deh'ku 4,000 vfHkxksid deh'ku va'kksa
d s vfHkxksid ls lEcfUèkr dk;Z dh iw.kZr% ij ns; gksrk gSA ekpZ] rd
31 2009
lkoZtfud fuxZeu ls lEcfUèkr dk;Z lekIr ugha gqvk gSA blfy;s vfHkxksidksa dks
muds nkos gsrq deh'ku ds Hkqxrku esa fuxZfer va'kksa dh jde va'k mPpUr [kkrs dks
cukdj dh tkuh pkfg;sA
(4) Cash collection from company’s debtors :
Total Debtors Account
Vendors' Companys' Vendors' Companys'
Debtors Debtors Debtors Debtors
` . ` . ` . ` .
To Balance b/d 90,000 – By Discount 1,000 5,000
To Sales – 4,60,0001 By Cash 60,000 3,24,0002
By Balance c/d 29,000 1,31,0003
90,000 4,60,000 90,000 4,60,000
1 Assumed that all sales were on credit.
2 Balancing figure.
3 Total Debtors `1,60,000 minus Vendor’s Debtors `29,000.
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
177
(5) Cash Payment for Purchases
Dr. Total Creditors Account Cr.
` . ` .
To Cash (Balancing figure) 2,72,000 By Purchases 3,20,0001
To Balance c/d 48,000
3,20,000 3,20,000
(6) Summary Cash Book
Dr. Cr.
` . ` .
Share Capital A/c 1,62,000 By Total Creditors A/c
Total Debtors A/c Payment to creditors 2,72,000
Collection from By Vendors' A/c:
Company's debtors 3,24,000 Purchase consideration 56,000
Collection from vendors' By Preliminary Expenses 10,000
debtors 60,000 By Directors' Fees 12,000
By Salaries 48,000
By Vendor's A/c
(Collection lees
Commission ` 3,000) 57,000
By Balance c/d 91,000
5,46,000 5,46,000
mnkgj.k
(Illustration)6
jksgu ,d futh lhfer dEiuh] jksgu izk- fyfeVsM uke ds vUrxZr vizSy] ls mlds
1 2008
ekStnw k O;olk; dks yus s grs q xBu djrk gS] yfsdu dEiuh dk lekeys u tqykbZ] rd ugha gks
1 2008
ik;kA O;olk; dks gLrkra j.k djus ds lEcUèk eas iqLrdkas eas dkbs Z izfof"V ikfjr ugha dh xbZ rFkk fcuk
fdlh #dkoV ds ekpZ] rd pyk;k x;kA
31 2009
ekpZ] ij iqLrdksa ls fuEufyf[kr ryiV izkIr fd;k x;kA
31 2009
Dr. Cr.
fooj.k ` `
vizSy] ij jgfr;k
1 2008 4,300 —
fcØh
— 27,800
Ø;
18,900
cká xkM+h HkkM+k
330
;k=h deh'ku
750
dk;kZy; osru ,oa O;;
2,100
1 Assumed that all purchases were on credit.
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
178
fdjk;k ,oa nj
1,200
vizSy ij jksgu dk iw¡th [kkrk
1 2008 23,000
lapkyd 'kqYd
1,800
LFkk;h lEifÙk;k¡
13,400
pkyw nkf;Ro
3,700
pkyw lEifÙk;k¡ ¼jgfr;k ds vfrfjDr½
11,200
izkjfEHkd O;;
520
54,500 54,500
vkidks fuEufyf[kr lwpuk,¡ Hkh nh tkrh gSa
:
(a) 31 ekpZ] 2009 ij jgfr;k ` 4400 A
(b) lger Ø; izfrQy ` 30,000 Fkk] tks ` 10 izfr ds 3,000 lerk va'kksa ds fuxZeu
}kjk larq"V gqvkA
ldy ykHk vuqikr fLFkj gS rFkk vizSy Qjojh ,oa ekpZ esa ekfld
(c) 2008 2009 2009
fcØh o"kZ ds 'ks"k ekgksa dh ekfld fcØh ls nqxuh gSA
izkjfEHkd O;;ksa dks vifyf[kr djuk gSA
(d)
vki eku ysa fd cká xkM+h HkkM+k rFkk ;k=h deh'ku fcØh ds izR;{k lekuqikr esa
(e)
ifjofrZr gksrk gSA
ekpZ] ij lekIr gksus okys o"kZ ds fy, lekesyu iwoZ rFkk i'pkr~ vofèk ds c¡Vokjs
31 2009
gsrq O;kikfjd rFkk ykHk ,oa gkfu [kkrk vkSj mDr frfFk dk vkfFkZd fpV~Bk cukuk visf{kr gSA Œkl
dks vusn[kk djsaA
lekèkku
(Solution)
Rohan Pvt. Ltd.
Trading and Profit & Loss Account for the year ending 31st March, 2009
` ` ` `
To Opening Stock 4,300 By Sales 27,800
To Purchases 18,900 By Closing Stock 4,400
To Gross Profit c/d
April – June 2,400
July – March 6,600 9,000 .
32,200 32,200
April July April July
June March June March
` ` ` `
To Office Salaries & By Gross Profit b/d 2,400 6,600
Expenses (Time 525 1,575
basis)
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
179
To Rent & Taxes (Time basis) 300 900
To Carriage outwards 88 242
(Sales basis)
To Travellers' 200 550
Commission
(Sales basis)
To Preliminary 520
Expenses
To Directors' fees 1,800
To Capital Profit 1,287*
transferred to capital
Reserve
To Balance c/d 1,013*
2,400 6,600 2,400 6,600
Rohan Pvt. Ltd.
Balance Sheet as on 31st March, 2009
Liabilities ` Assets `
Share Capital Fixed Assets :
Authorised Capital Goodwill 7,000
Shares of ` 10 each Fixed Assets 13,400
Issued & Subscribed Capital :
3,000 Equity Shares of ` 10 Investments —
each fully paid 30,000
(All issued for consideration Current Assets, Loans
other than cash) & Advances :
Reserves & Surplus Stock in trade 4,400
Capital Reserve 1,287 Other Current Assets 11,200
Profit & Loss Account 1,013
Secured Loans —
Unsecured Loans —
Current Liabilities & Provisions
Current Liabilities 3,700
36,000 36,000
* Subject to depreciation on fixed assets.
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
180
fØ;kRed fVIif.k;k¡
(Working Notes)—
ldy ykHk ds c¡Vokjs gsrq vuqikr
(1) —
ekuk fd vizSy Qjojh rFkk ekpZ ekg gsrq fcØh gSA rFkk vU;
2008, 2009 2009 2
ekgksa dh izfrekg gS] rks
1
vizSy] ebZ] twu gsrq fcØh
= 4
tqykbZ ls ekpZ rd dh fcØh
2008 2009 = 11
;g dk vuqikr nsrk gSA bl vuqikr dk iz;ksx ldy ykHk rFkk fcØh ls
4 : 11
lEcfUèkr O;;ksa dks foHkkftr djus gsrq fd;k tk;sxkA
fdjk;k ,oa nj le; vkèkkj ij ck¡Vk tk;sxk tks fd ;k gSA
(2) 3 : 9 1 : 3
(3) 1 vizSy] 2008 ij jksgu ds iw¡th [kkrs ds 'ks"k ` 23,000 rFkk Ø; izfrQy dh jkf'k
` 30,000 ds eè; dk vUrj [;kfr gSA
nus nkj rFkk yus nkj mPpUr [kkrs iow Z ea s n'kk;Z s vulq kj] ,d dEiuh pkyw O;olk; dks
(4)
yus s ds lkFk gh ,d ,tUs V ds :i ea s mldh nus nkfj;ka s ds lxa gz rFkk foØrs k ds lna HkZ
ij yus nkjka s ds Hkxq rku grs q Hkh lger gks ldrh gAS bl n'kk ea s foØrs k ds nus nkj ,oa
yus nkj dEiuh ds [kkrka s ea s lkekU; [kkrk cgh ea s iRz ;{k ls uke ;k tek }kjk O;olk;h
ds nus nkjka s rFkk yus nkjka s ls muea s vUrj j[krs g,q mPpUr [kkrs ds lEcUèk ea s ifzr
ifzof"V;k¡ djrs g,q 'kkfey dj fy;s tkrs gAaS lkFk gh nus nkjka s rFkk yus nkjka s ds 'k"skkas
dks iF` kd~ [kkrka s ea s j[kk tk;xs kA bl Ø; ea s foØrs k ds nus nkjka s ls lxa gz rFkk yus nkjkas
dks Hkxq rku dEiuh ea s vius i{kdkjka s ds lkFk fefJr ugha gkus s pkfg,A ,d ,fsPNd
ifzØ;k }kjk jkds M+ iLq rd ea s muds iRz ;{k LrEHkka s dks j[krs g,q muea s vUrj fd;k tk
ldrk gAS bl n'kk ea s nus nkjka s grs q ikfjr dh tkus okyh mDr iLq rd dh ifzof"V;kas
dks uhps n'kk;Z k gS μ
—
MsfcV fofoèk nsunkj [kkrk izkjfEHkd 'ks"k ds fy;s
ØsfMV nsunkj mPpUr [kkrk
MsfcV jksdM+ ¼udn½ nsunkjksa ls izkIr jkf'k ds fy;s
MsfcV nsunkj mPpUr [kkrk nsunkjksa vkfn gsrq NwV
ØsfMV fofoèk nsunkj [kkrk NwV rFkk jksdM+ vkfn gsrq
MsfcV nsunkj mPpUr [kkrk nsunkjksa ls izkIr jkf'k ds fy;s
ØsfMV foØsrk [kkrk vkSj foØsrk dks ns;
foØsrk dh ns; nsunkfj;ksa ds lEcUèk esa Øsrk dEiuh }kjk izkIr jksdM+ gsrq foØsrk
dks ,d ysunkj ds :i esa mipkfjr fd;k tk;sxk] blh rjg ;fn og muds nsunkjksa
ls jksdM+ Lo;a laxzg djrs gaS rks izkfIr dks Øsrk dEiuh Hkstk tk;sxkA
ysunkjkas ds lEcUèk esa izfof"V;ksa gsrq] mi;qZä ys[kkadu ds foijhr mipkfjr gksxkA
Øsrk dEiuh }kjk foØsrk dEiuh dks mlds nsunkjksa dks pqdrk jksdM+ ds lEcUèk esa
,d nsunkj ds :i esa fopkj fd;k tk;sxkA lax`ghr jksdM+ esa ls pqdrk jksdM+
?kVkdj 'ks"k jde foØsrk ij }kjk ns; jde dks izfrfufèkRo djrh gS tks fd
nsunkjksa rFkk ysunkjksa ds 'ks"kksa esa ls dksbZ laxzg.k O;;ksa dks lek;ksftr djus ds ckn
vftZr dh tkrh gSA mPpUr [kkrs esa 'ks"k ges'kk fy;s x;s ysunkjksa o nsunkjksa ij
fdlh Hkh le; vlek;ksftr 'ks"kksa ds vfrfjä ds cjkcj gksrk gSA
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
181
mnkgj.k
(Illustration) 7
eSllZ us tuojh] dks mlh uke ls vius O;olk; dks ,d fyfeVsM
X, Y & Z 1 1999
dEiuh esa gLrkarfjr dj fy;k gS ftldk fpV~Bk uhps fn;k gqvk gSA og lger gq, fd dEiuh
lHkh lEifÙk;ksa dks vfèkx`ghr djsxh jksdM+ dks NksM+dj vkSj iqLrdh; _.kksa dks muds iqLrdh;
ewY; ij ysxhA O;olk; dh [;kfr ds fy, `20,000 ns; gksaxs vkSj iqLrdh; _.kksa dks 5%
deh'ku ij olwyk tk;sxkA
tks Hkh nsunkj olwy fd;s tk;saxs muesa ls lcls igys fofoèk ysunkjksa ds nkf;Roksa dks
pqdk;k tk;sxk] tSls Hkh jkf'k miyCèk gksxh vkSj ;fn dksbZ 'ks"k cprk gS rks mls N% ekg ckn
foØsrk dks pqdk;k tk;sxkA lk>snkj vfèkfod"kZ dks pqdkus ds fy;s rS;kj gSaA
vki Ø; izfrQy dh x.kuk o foØsrk olwyh [kkrk cukdj rS;kj djsaA eku ysa fd dqy
nsunkjksa esa ls dsoy `65,000 olwy gq, gSa( vkSj 'ks"k nsunkjksa dks foØsrk }kjk vfUre 6 ekg esa
vfèkx`ghr fd;k x;kA nsunkjksa ls olwyh bl izdkj gSA tuojh `30,000, Qjojh `15,000, ekpZ
`10,000, vizSy `5,000, ebZ `5,000, twu&'kwU;
Balance Sheet of M/s X, Y, Z as on 31st December, 1998
Liabilities ` ` Assets `
Capital Accounts of Land & Building 25,000
Partners :
X 75,000 Machinery 1,50,000
Y 60,000 Stock 60,000
Z 40,000 1,75,000 Book Debts 75,000
General Reserve 80,000 Cash 5,000
Sundry Creditors 56,000
Bank Overdraft 4,000
3,15,000 3,15,000
lekèkku
(Solution)
Purchase consideration payable :
` `
Total of Assets 3,15,000
Add : Amount of Goodwill . 20,000
Less: Assets not taken over : 3,35,000
Cash Balance 5,000
Book debts . 75,000 80,000
2,55,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
182
Vendors Debtors' Account
Dr. Cr.
1999 ` 1999 `
Jan.1 To Balance of 75,000 Jan. 31 By Cash (Amount 30,000
Debtors take collected)
over for
collection
Feb. 28 By Cash (Amount 15,000
collected)
Mar. 31 By Cash (Amount 10,000
collected)
Apr. 30 By Cash (Amount 5,000
collected)
May. 31 By Cash (Amount 5,000
collected)
June. 30 By Balance trans-
ferred to Debtors'
Suspense Account 10,000
75,000 75,000
Debtors’ Suspense Account
Dr. Cr.
1999 ` 1999 `
Jan.31 To Amount transferred 28,500 Jan. 1 By Balance of 75,000
to Vendors' Collec- vendors' debtors
tion A/c taken over for
collection
To Commission A/c 1,500
Feb.28 To Amount transferred 14,250
to vendors' collec-
tion A/c
To Commission A/c 750
Mar.31 To Amount transferred 9,500
to vendors' collec-
tion A/c
To Commission A/c 500
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
183
Apr.30 To Amount transferred 4,750
to vendors' collec-
tion A/c
To Commission A/c 250
May.31To Amount transferred 4,750
to vendors' collec-
tion A/c
To Commission A/c 250
June.30To Amount transferred 10,000
to vendors' collec-
tion A/c
75,000 75,000
Creditors' Suspense Account
Dr. Cr.
1999 ` 1999 `
Jan.1 To Amount recoverable 56,000 Jan. 31 By Vendors' 28,500
from vendors in Collection A/c
respect of liabilities
taken over
Feb. 28 By Vendors' 14,250
Collection A/c
Mar. 31 By Vendors' 9,500
Collection A/c
Apr. 30 By Vendors'
Collection A/c 3,750
56,000 56,000
Vendors' Creditors' Account
1999 ` 1999 `
Jan.31 To Cash 28,500 Jan. 1 By Amount payable on behalf 56,000
Feb.28 To Cash 14,250 of vendors
Mar.31 To Cash 9,500
Apr.30 To Cash 3,750
56,000 56,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
184
Vendors' Collection Account
1999 ` 1999 `
Jan.31 To Amounttransferred 28,500 Jan.31 By Amount transferred 28,500
to creditors' from Debtors'
Suspense A/c Supense A/c
Feb.28 To Amount transferred 14,250 Feb.28 By Amount transferred 14,500
to creditors' from Debtors'
Suspense A/c Supense A/c
Mar.31 To Amount transferred 9,500 Mar.31 By Amount transferred 9,500
to creditors' from Debtors'
Suspense A/c Supense A/c
Apr.30 To Amount transferred 3,750 Apr.30 By Amount transferred 4,750
to creditors' from Debtors'
Suspense A/c Supense A/c
June30 To Cash (Amount 5,750 May31 By Amount transferred 4,750
paid to vendors) from Debtors'
Supense A/c
61,750 61,750
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
185
lkjka'k
(SUMMARY)
dEiuh ds vfLrRo esa vkus ls iwoZ] O;kikj ds ykHk ;k gkfu dks lekesyu ls iwoZ ykHk ;k
(cid:137)
gkfu dgk tkrk gSA
lkekU;r% lekesyu ls iwoZ ds ykHk ;k gkfu dks Kkr djus ds fy, fuEu nks fofèk;k¡ gSa
(cid:137) —
iqjkuh iqLrdksa dks cUn dj fn;k tk;s rFkk lekesyu dh frfFk ij fo|eku
(i)
lEifÙk o nkf;Roksa ds lkFk ubZ iqLrdsa [kksyh tk,¡A bl izdkj ml frfFk rd ds
ifj.kke Lor% lek;ksftr gks tkrs gSaA
o"kZ ds ykHk dks lekesyu ls iwoZ rFkk i'pkr~ dh vofèk ds fy, nks Hkkxksa esa ck¡Vdj
(ii)
gLrkarfjr dj fn;k tk,A ,slk ;k rks le; vkèkkj ij ;k foØ; vkèkkj ij ;k ,slh
fofèk tks nksuksa dk feJ.k gks ds vkèkkj ij fd;k tkrk gSA
,d dEiuh tks ,d pkyw O;olk; dks vfèkx`ghr dj jgh gS og ml foØsrk ds nsunkjksa
(cid:137)
dks olwy djus ds fy, ,tsUV ds :i esa lger gks ldrh gSA bl n'kk esa tks foØsrk ds
ysunkj o nsunkj gS] mUgsa Hkh dEiuh ds [kkrksa esa vyx ls lkekU; [kkrksa esa MsfcV ;k
ØsfMV djrs gq, 'kkfey fd;k tk,xk vkSj mUgsa O;olk; ds ysunkjksa o nsunkjksa ls i`Fkd~
j[kk tk,xkA vkSj mlls lEcfUèkr mPpUr [kkrksa esa izfr izfof"V dh tk;sxh rFkk lkFk
gh nsunkjksa o ysunkjksa dh lwpukvksa dks i`Fkd~ [kkrksa esa j[kk tk;sxkA
foØsrk dks Øsrk dEiuh ls izkIr gksus okys jksdM+ ds lEcUèk esa ysunkj dh rjg mipkfjr
(cid:137)
gksxk vkSj foØsrk ij ns; _.kksa ds lEcUèk esa ;g le>k tk,xk fd og Lo;a mlds
nsunkjksa ls jksdM+ olwy djrs gq, mls Øsrk dEiuh dks Hkstrk gSA
Øsrk dEiuh }kjk vius ysunkjksa dks ns; jksdM+ ds lEcUèk esa foØsrk dks nsunkj ekuk
(cid:137)
tk;sxkA jksdM+ olwyh dk 'ks"k] ?kVk;s Hkqxrku dk ;g izfrfufèkRo djrk gS ns; jkf'k ;k
foØsrk }kjk ysunkjksa o nsunkjksa }kjk mRiUu gq, 'ks"kksa tks fd fy;s x;s gSa] olwyh fo"k;
ds :i esaA
mPpUr [kkrs dk 'ks"k ges'kk fy;s x;s ysunkjksa o nsunkjksa ij fdlh Hkh le; vlek;ksftr
(cid:137)
'ks"kksa ds vfrfjDr ds cjkcj gksrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
186
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Type Questions)
uhps fn, x;s fodYiksa ls vf/kd mi;qä mÙkj pqfu;s μ
—
lekesyu ls iwoZ dks ykHk gLrkarfjr gksxk
1. :
¼v½ lkekU; lap;
¼c½ iw¡thxr lap;
¼l½ ykHk ,oa gkfu [kkrk
¼n½ buesa ls dksbZ ugha
dEiuh }kjk Ø; fofèk ls lekesyu dh frfFk rd vftZr ykHk
2. :
¼v½ lekesyu ls iwoZ ykHk
¼c½ lekesyu ds i'pkr~ ykHk
¼l½ ekuk gqvk ykHk ¼ekU; ykHk½
¼n½ vuqekfur ykHk
mÙkj ¼c½ ¼l½A
[ (Answer)—1. , 2. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
lekesyu ls iwoZ ds ykHk ;k gkfu ij laf{kIr fVIi.kh fyf[k,\
3.
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
lekesyu ls iwoZ ds ykHk ;k gkfu dh x.kuk djus dh fofHkUu fofèk;ksa dk la{ksi esa
4.
o.kZu dhft,A
fØ;kRed iz'u
IV. (Practical Problems)
¶ySV izk- fy- dk tqykbZ] dks fe- jkmaM ds O;olk; dk vfèkxzg.k djus ds
5. 1 2005
i'pkr~ lekesyu gqvkA
ekpZ] dks fuEu ykHk ,oa gkfu [kkrk fn;k gqvk gS %
31 2006
` `
To Commission 2,625 By Gross Profit 98,000
To Advertisement 5,250 By Bad Debt Realised 500
To Managing director's 9,000
Remuneration
To Depreciation 2,800
To Salaries 18,000
To Insurance 600
To Preliminary Expenses 700
To Rent & Taxes 3,000
To Discount 350
To Bad Debts 1,250
To Net Profit 54,925
98,500 98,500
© The Institute of Chartered Accountants of India
lekesyu ls iwoZ ds ykHk ;k gkfu
187
fuEu lwpuk,¡ miyCèk gSa
—
vkSlr ekfld vkorZ fiNys ekg dh vis{kk tqykbZ ls nksxquk gks x;kA
(i) 2005
(ii) izFke 3 ekg dk fdjk;k izfrekg `200 Fkk rFkk blds ckn `50 izfrekg ls
o`f) gks xbZA
foKkiu O;; izR;{kr% foØ; ds vuqikr esa vkidks lekesyu ls iwoZ ds ykHk
(iii)
;k gkfu vkSj mlds dEiuh dh iqLrdksa esa D;k mipkj gksxk crkuk gSA
dk tuw ] dks dk tuojh] dks djus ds i'pkr~ lekeys u
6. B Ltd. 30 2005 T Ltd. 1 2005
gqvkA fnlEcj] dks O;olk; ds foÙkh; ys[ks fn;s x;s gSa tks bl izdkj gSa
31 2005 —
foØ;μ ` `
tuojh ls twu
1,20,000
tqykbZ ls fnlEcj
1,80,000
3,00,000
?kVk;s Ø;
—
tuojh ls twu
75,000
tqykbZ ls fnlEcj
1,20,000
ldy ykHk
1,95,000
?kVk;s osru
— 15,000
foØ; O;;
3,000
Œkl
1,500
funsZ'kd ikfjJfed
750
_.ki= C;kt
90
iz'kklu O;;
4,500
¼fdjk;k] dj vkfn½
24,840
80,160
vki fnlEcj] dks lekesyu ls iwoZ o i'pkr~ ds ykHk ds c¡Vckjs dk fooj.k
31 2005
rS;kj dhft, vkSj ykHk ,oa gkfu fofu;kstu [kkrk rS;kj dhft,A
© The Institute of Chartered Accountants of India
© The Institute of Chartered Accountants of India
4
cksul fuxZeu gsrq ys[kkadu
[ACCOUNTING FOR BONUS ISSUE]
v/;;u ds mís';
(Learning Objectives)
bl vè;k; ds v/;;u ds mijkar] vki l{ke gks tk;saxs
—
cksul va'kksa ds fuxZeu lEcUèkh izkoèkkuksa dks le>us esaA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
cksul va'kksa gsrq ys[kkadu esaA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
ifjp;
1.
(INTRODUCTION)
dEiuh vfèkfu;e esa ykHkksa ds iwathdj.k rFkk ^QyLo:i cksul va'kksa ds fuxZeu* ds lEcUèk
esa dksbZ fof'k"V izkoèkku 'kkfey ugha gSA rFkkfi] dEiuh vfèkfu;e ;g vuqefr nsrk gS] fd va'k
izC;kth dh jkf'k dEiuh }kjk dEiuh ds vfuxZfer va'kksa dks mlds lnL;ksa dks iw.kZ nÙk
(Premium)
cksul va'kksa ds fuxZeu }kjk pqdkus esa iz;qDr dh tk ldrh gSA
lkFk gh] dEiuh iwath 'kksèku dks"k dh jkf'k dk iz;ksx Hkh dEiuh ds vfuxZfer va'kksa dks mlds
lnL;ksa dks iw.kZnÙk cksul va'kksa ds fuxZeu }kjk pqdkus gsrq dj ldrh gSA
lsch ¼vfHkO;fDr ,oa fuos'kd laj{k.k½ ekxZn'kZu fl)kUr] tks tuojh] ls
2000 27 2000
izHkkoh gS] ;g vis{kk djrk gS fd] dEiuh cksul va'kksa dks fuxZfer djrs le; fuEukafdr dks
lqfuf'pr djsxh
:
dksbZ Hkh dEiuh iw.kZr% ifjorZuh; _.ki=ksa va'kr% ifjorZuh; _.ki=ksa
(a) (FCDs)/
ds ifjorZu ds fopkjkèkhu jgrs gq,] cksul ds ekè;e ls dksbZ fuxZeu ugha
(PCDs)
djxs h] tc rd fd i.w kZr% v'a kr% ifjorZuh; _.ki=kas ds ,ls s èkkjdkas
(FCDs)/ (PCDs)
dks iw.kZr% va'kr% ifjorZuh; _.ki=ksa ds ,sls fgLls ds vuqikr esa
(FCDs)/ (PCDs)
va'kksa dks vkjf{kr djrs gq,] leku ykHkksa dks c<+k ugha fn;k tkrk gSA
bl izdkj vkjf{kr v'a kksa dks _.ki=ksa ds ifjorZu ds le; ¼vk½sa ij mUgha le:i 'krks±
(b)
ij ¼ftu ij cksul va'kksa dks tkjh fd;k x;k Fkk½ tkjh fd;k tk ldrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsV~l vkWQ bf.M;k
190
ifjHkk"kk
1.1 (Definition)
cksul va'k cksul va'k] LVkWd dk og eqDr va'k gS] tks dEiuh ds ekStwnk
(Bonus Share)—
v'a kèkkjdka s dks inz ku fd;k tkrk g]S tks fd mu v'a kka s dh l[a ;k ij vkèkkfjr g]aS ftuds v'a kèkkjd igys
ls gh Lokeh gSaA
ckus l v'a kka s ds fuxeZ u ls fuxfZer ,oa LokfeRo v'a kka s dh dyq l[a ;k ea s of`) gks tkrh g]S tcfd
;g dEiuh dh 'kq) lEifÙk esa dksbZ o`f) ugha djrkA
gkykafd fuxZfer va'kksa dh dqy la[;k esa o`f) gks tkrh gS] izR;sd va'kèkkjd }kjk èkkfjr va'kksa
dh la[;k dk vuqikr fLFkj jgrk gSA
cksul va'kksa ds fuxZeu dks cksul fuxZeu ds :i eas lanfHkZr fd;k tkrk gSA dEiuh ds
laoSèkkfud nLrkostksa ds vkèkkj ij dsoy dqN oxks± ds va'kksa dks gh cksul fuxZeu ds fy, mi;qDr
ekuk x;k gS ;k vU; oxks± ls cksul fuxZeu ds fy, izkFkfedrk nh xbZ gSA
cksul fuxZeu (Bonus Issue)— cksul fuxZeu ¼;k izfrHkwfri= fuxZeu½ ,d LVkWd
foHkktu gS] ftlesa dEiuh viuh fuxZfer iwath dks fofu;ksftr iwath ¼ykHk ds i'pkr~ dEiuh ds
ikl miyCèk c<+h gqbZ iwath½ ds leku j[kus ds fy, u, va'k fcuk fdlh izHkkj ds fuxZfer djrh
gSA lkekU;r% ;g dEiuh }kjk ykHk mikftZr djus ij gksrk gS] tks fofu;ksftr iwath esa o`f) djrk
gSA vr,o cksul fuxZeu dks ykHkka'k ds fodYi ds :i esa ns[kk tk ldrk gSA cksul fuxZeu ls
dksbZ u, dks"kksa dk miktZu ugha gksrkA
cksul va'kksa dk fuxZeu
1.2 (Issue of Bonus Shares)
cksul va'kksa dk fuxZeu dEiuh ds Lora= lap;ksa ls fd;k tkrk gSA
dEiuh dh lEifÙk;ksa esa udn lap;ksa dk Hkh lekos'k gksrk gSA ,d dEiuh] fiNys dqN o"kks±
ds vius ykHkksa ds jksds gq, fgLls ¼og fgLlk] ftlls ykHkka'k Hkqxrku ugha fd;k gSA½ }kjk lap;ksa dk
fuekZ.k djrh gSA ,d le; ckn] bu Lora= lap;ksa esa o`f) gksrh gS ,oa cksul va'kksa ds fuxZeu dh
bPNqd dEiuh] lap;ksa ds fgLls dks iwath esa ifjofrZr dj nsrh gSA
cksul fuxZeu gsrq 'krs± cksul va'kksa dk fuxZeu]
1.2.1 (Conditions for Bonus Issue)—
dEiuh ds lap;ksa dks iw¡th esa ifjofrZr djds fd;k tkrk gSA ;g dEiuh ds lap;ksa ds iwathdj.k
ds cxSj laHko ugha gSA ;gk¡ dqN 'krs± gSa ftudk cksul va'kksa ds fuxZeu ds iwoZ larq"V gksuk
vko';d gS
—
cksul fuxZeu rc rd ugha fd;k tk ldrk tc rd va'kr% nÙk va'kksa ¼;fn dksbZ
(a)
gkas½ dks iw.kZ nÙk ugha cuk fn;k tkrkA
dEiuh us ^LFkk;h fu{ksiksa ds lEcUèk esa C;kt dk ewyèku* vkSj ^ekStwnk _.ki=ksa ij
(b)
C;kt* ;k ^'kksèku ¼foekspu½ ij ewyèku* ds Hkqxrku esa dksbZ pwd uk dh gks] rFkk
dEiuh ds ikl bl fo'okl dk i;kZIr dkj.k gS fd mlls deZpkfj;ksa ds oSèkkfud
(c)
ns;ksa ds lEcUèk esa dksbZ pwd ugha gqbZ gS tSls dh] Hkfo"; fufèk esa va'knku] xzsP;qVh]
cksul vkfnA
© The Institute of Chartered Accountants of India
cksul fuxZeu gsrq ys[kkadu
191
,d dEiuh] tks funs'kd eaMy ds vuqeksnu ds i'pkr~ viuk cksul fuxZeu ?kksf"kr
(d)
djrh g]S rks bl rjg ds vueq kns u dh frfFk ls N% ekg dh vofèk ds Hkhrj iLz rko ykxw
dj nsuk pkfg, rFkk fu.kZ; cnyus dk fodYi ugha gksxkA
dEiuh ds ik"kZn varfuZ;e esa lap;ksa bR;kfn ds iwathdj.k gsrq izkoèkku
(i)
'kkfey gksuk pkfg,A
;fn ;gk¡ varfuZ;eksa esa ,slk izkoèkku ugha gS rks dEiuh dks viuh lkekU;
(ii)
lHkk esa iwathdj.k gsrq ik"kZn varfuZ;eksa esa izkoèkku djus dk ,d izLrko
ikfjr djuk pkfg,A
vfèkd`r iw¡th esa o`f) gsrq izLrko
1.2.2 (Resolution for Increased Authorised
cksul va'kksa ds fuxZeu ds ifj.kkeLo:i] ;fn vfHk;kfpr vkSj pqdrk iw¡th] vfèkd`r va'k
Capital)—
i¡tw h ls vfèkd gks tkrh gS rks dEiuh }kjk viuh lkekU; lHkk ea s vfèkdr` i¡tw h ea s of`) grs q ,d iLz rko
ikfjr fd;k tk,xkA
lkoZtfud {ks= ds miØeksa }kjk cksul va'kksa dk fuxZeu
1.2.3 (Issue of Bonus
;g ljdkj ds tkudkjh ea s vk;k gS fd dNq ,d dUs nhz;
Shares by Public Sector Undertakings)—
ljdkjh lkotZ fud {k=s ds miØeka s ea s ,d vi{s kkdr` NkVs h pdq rk i¡wth vkèkkj ds lEe[q k muds fpBB~ s
esa i;kZIr lap;ksa dks j[krs gSaA bu miØeksa ds vius lap;ksa ds ,d fgLls dks iwathdj.k }kjk ekStwnk
v'a kèkkjdkas dks ckus l v'a kkas ds fuxZeu dh t:jr dk iz'u ljdkj ds ikl fopkjkèkhu gSA ckus l v'a kkas
dk fuxZeu] ,df=r lap;ksa ,oa pqdrk iw¡th ds eè; ,d mfpr larqyu ykus] lkoZtfud miØeksa ds
lerk fuxZeu gsrq csgrj ifCyd izfrfØ;k izkIr djus rFkk dEiuh dh cktkj Nfo esa lqèkkj djus esa
enn djus esa lgk;d gksrk gSA
blfy,] ljdkj us fu.kZ; fd;k gS fd] lkoZtfud miØeksa] ftuesa mudh pqdrk iwath dh
rqyuk esa i;kZIr lap;ksa dks j[kk tk jgk gS] lap;ksa ds iwathdj.k ls cksul va'kksa dk fuxZeu fd;k
tk,xk] ftlds fy, dqN fu;ek@sa 'krks± rFkk ekunMa dh lUrqf"V ,oa ikyu fd;k tk ldrk gSA ;gk¡
cksul fuxZeu gsrq dqN lsch ekxZn'kZu ¼fn'kk funsZ'k½ gSa] tks lsch ¼vfHkO;fDr ,oa fuos'kd laj{k.k½
-
ekxnZ 'kuZ ds vè;k; ea s lekfgr g]aS ftudk ckus l v'a kka s ds fuxeZ u }kjk lpa ;ka s ds itaw hdj.k
2000 XV
esa lgh vuqikr fuèkkZj.k esa ikyu fd;k tkuk pkfg,A
iath izfof"V;k¡
2.
(JOURNAL ENTRIES)
cksul va'kksa ds fdlh fuxZeu ds vuqeksnu ij
(1) (Upon the sanction of an issue
of bonus shares)—
fodyu ykHk ,oa gkfu [kkrk ¼;k lap;½
(a) (Debit)—
lekdyu va'kèkkjdksa dks cksul [kkrkA
(b) (Credit)—
va'kksa ds fuxZeu ij
(2) (Upon issue of share)—
fodyu va'kèkkjdksa dks cksul [kkrk
(a) (Debit)—
lekdyu va'k iw¡th [kkrkA
(b) (Credit)—
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsV~l vkWQ bf.M;k
192
fVIi.kh ;fn va'kr% nÙk va'kksa dks cksul ds ekè;e ls iw.kZ nÙk fd;k tkrk gS]
(Note)—
rks izfof"V la[;k ¼ ½ dks nks izfof"V;ksa esa foHkkftr fd;k tk,xkA
2
fodyu ;kpuk [kkrk ,oa lekdyu va'k iwath [kkrk] rFkk
(a) (Debit)— (Credit)—
fodyu va'kèkkjdksa dks cksul [kkrk ,oa lekdyu ;kpuk
(b) (Debit)— (Credit)—
[kkrkA
mnkgj.k
(Illustration)
ekpZ] ij lksfyM fyfeVsM ds fpV~Bs dk lkj fuEukafdr gS
31 2008 —
`
10,000 12% ` 10 izfr ds iwokZfèkdkj ¼vfèkeku½ va'k 1,00,000
1,00,000` 10 izfr ds lerk va'k 10,00,000
11,00,000
fuxZfer ,oa vfHk;kfpr iw¡th
(Issued and Subscribed capital)—
8,000 12% ` 10 izfr ds iwokZfèkdkj ¼vfèkeku½ va'k 80,000
90,000` 10 izfr ds lerk va'k] ` 8 nÙk 7,20,000
lap; ,oa vkfèkD;
(Reserves and Surplus)—
lkekU; lap;
1,20,000
iw¡th lap;
75,000
izfrHkwfr izC;kth
(Securities Premium) 25,000
ykHk ,oa gkfu [kkrk
2,00,000
jf{kr _.k
(Secured Loan)—
12% va'kr% ifjorZu'khy _.ki= nj ` 100 izfr 5,00,000
1 vizSy] 2008 ij dEiuh us 90,000 lerk va'kksa ij ` 2 izfr va'k dh vafre ;kpuk dhA
;kpuk jkf'k dEiuh us vizSy] dks izkIr dhA blds i'pkr~ dEiuh us fu.kZ; fy;k fd
20 2008
izR;sd pkj èkkfjr va'kksa gsrq ,d va'k dh nj ij cksul ds ekè;e }kjk vius lap;ksa dk iwathdj.k
fd;k tk;sA ` 25,000 dh izfrHkwfr izC;kth esa] ,dhdj.k dh ;kstuk ds rgr foØsrkvksa dks
fuxZfer va'kksa ds fy, ` 5,000 dk ,d izC;kth 'kkfey gSA la;a= ,oa e'khujh dh fcØh ij vftZr
` 40,000 dk ykHk iw¡th lap; esa 'kkfey gSA 12% _.ki=ksa ds 20% dk ifjorZu 1 tqykbZ] 2008
ij] ` 10 izfr okys iw.kZnÙk lerk va'kksa esa gksuk gSA
dEiuh dh iqLrdksa esa vko';d izfof"V;k¡ n'kkZ,a rFkk cksul fuxZeu ds rqjUr i'pkr~
ysfdu _.ki=ksa ds ifjorZu ds iwoZ fpV~Bs dk lkj izLrqr dhft,A D;k ifjorZuh; _.ki=èkkjh
cksul va'kksa ds vfèkdkjh gSa\
© The Institute of Chartered Accountants of India
cksul fuxZeu gsrq ys[kkadu
193
lekèkku
(Solution)
Journal Entries in the books of Solid Ltd.
Date Particulars LF Dr. Cr.
2008 ` `
April 1 Equity share Final Call A/c Dr. 1,80,000
To Equity Share Capital A/c 1,80,000
(Final call of ` 2 per share on 90,000 equity
shares due as per Board's Resolution dated....)
April 20 Bank A/c Dr. 1,80,000
To Equity Share Final Call A/c 1,80,000
(Being Final Call money on 90,000 equity
shares received)
April 20 Capital Reserve A/c Dr. 40,000
Securities Premium A/c Dr. 20,000
General Reserve A/c Dr. 1,20,000
Profit and Loss A/c Dr. 45,000
To Bonus to Shareholders A/c 2,25,000
(Being Bonus issue one share for every four
shares held by utilizing various reserves as per
Board's Resolution dated.....')
April 20 Bonus to Shareholders A/c Dr. 2,25,000
To Equity Share Capital A/c 2,25,000
(Being Capitalisation of profit)
Balance Sheet (Extract) as on 30th April, 2008 (after bonus issue)
`
Authorised Capital :
10,000 12% preference shares of ` 10 each 1,00,000
1,25,000 equity shares of ` 10 each 12,50,000
Issued and Subscribed Capital :
8,000 12% preference shares of ` 10 each, fully paid 80,000
1,12,500 equity shares of ` 10 each, fully paid 11,25,000
(Out of above, 22,500 equity shares @ ` 10 each were
issued by way of bonus)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsV~l vkWQ bf.M;k
194
Reserves and Surplus :
Capital Reserve 35,000
Securities Premium 5,000
Profit and Loss Account 1,55,000
Secured Loan :
12% Convertible Debentures @ ` 100 each 5,00,000
fVIi.kh
(Notes)—
uxn esa olwy iw¡th lap;] iw.kZ nÙk cksul va'kksa ds fuxZeu gsrq mi;ksx fd;k tk
1.
ldrk gSA
lsch ekxZfunsZ'kksa ds vuqlkj] flQZ uxn esa lax`ghr izfrHkwfr izC;kth dk gh mi;ksx
2.
cksul fuxZeu gsrq fd;k tk ldrk gSA
;g ekuk x;k gS] fd dEiuh us viuh lkekU; lHkk esa vfèkd`r iw¡th dks c<+kus gsrq
3.
vko';d izLrko ikfjr dj fy;k gSA iwokZuqeku esa] vfèkd`r iw¡th esa visf{kr o`f)
fuEukuqlkj dh x;h gS
—
`
vfèkd`r :i esa lerk va'kksa dh ekStwnk la[;k
1,00,000*
tksM+sa lerk va'kèkkfj;ksa dks fuxZfer cksul va'kksa dk fuxZeu
— 22,500
tksM+sa _.kèkkfj;ksa dks ifjorZu ds ckn fuxZfer cksul va'kksa dh la[;k
— 2,500
1,25,000
bl vkadM+s esa _.ki=ksa ds ifjorZu gsrq vko';d va'kksa dh la[;k 'kkfey gSA
*
lsch ekxZnf'kZdk ds iSjk ds vuqlkj] dksbZ Hkh dEiuh ifjorZu'khy _.ki=èkkfj;ksa
4. (ii)
dks leku ykHk fn, fcuk vius va'kèkkjdksa dks cksul va'kksa dk fuxZeu ugha dj ldrh
gAS ;fn ,ls k ifjoruZ fopkjkèkhu g]S v'a kka s dh vko';d l[a ;k ifjoruZ h; _.ki=èkkfj;kas
ds fy, fuèkkZfjr ¼fuf'pr½ dj fn, tkus pkfg,A blfy,] ifjorZuh; _.ki=èkkfj;ksa
dks Hkh lerk va'kèkkfj;ksa ds le:i mlh vuqikr esa cksul va'kksa dks izkIr djus dk
vfèkdkj gSA
© The Institute of Chartered Accountants of India
cksul fuxZeu gsrq ys[kkadu
195
lkjka'k
(SUMMARY)
cksul fuxZeu dk vFkZ gS ekStwnk va'kèkkjdksa dks eqDr vfrfjDr va'kksa dk ,d izLrkoA
(cid:137)
,d dEiuh ykHkka'k Hkqxrku esa o`f) ds ,d fodYi ds :i esa vfrfjDr va'kksa ds
forj.k dk fu.kZ; ys ldrh gSA
cksul fuxZeu dks ßizfrHkwfri= fuxZeuÞ ;k ßiwathdj.k fuxZeuÞ ds :i esa Hkh tkuk tkrk
(cid:137)
gSA
cksul fuxZeu ds izeq[k izHkko fuEufyf[kr gSa
(cid:137) —
cksul fuxZeu vuqikr ds vuqlkj va'k iw¡th esa o`f) gksrh gSA
(cid:140)
LVkWd o`f) esa rjyrkA
(cid:140)
izHkkoh izfr va'k vk;] iqLrd ewY; ,oa vU; izfr va'k ewY;ksa esa fLFkj dehA
(cid:140)
cktkj }kjk lkekU;r% vuqdwy izn'kZu ds :i esa dk;ZokghA
(cid:140)
cksul va'kksa ds fuxZeu ij cktkj ewY; esa lek;kstu gksukA
(cid:140)
,df=r ykHkksa esa deh vkukA
(cid:140)
cksul va'kksa dk fuxZeu fuEu esa ls fd;k tk ldrk gS
(cid:137) —
lkekU; lap;
(cid:140)
uxn esa lax`ghr iw¡th lap;
(cid:140)
uxn esa lax`ghr izfrHkwfr izC;kth
(cid:140)
Lo-ijh{k.k iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Type Questions)
cksul va'kksa dk fuxZeu fuEu esa ls fd;k tk ldrk gS] flok;
1. :
¼v½ LorU= lap;ksaA
¼c½ uxn esa lax`ghr izfrHkwfr izC;kthA
¼l½ LFkk;h lEifÙk;ksa ds iqu%ewY;kadu }kjk fufeZr lap;ksaA
cksul va'kksa ds fdlh fuxZeu ds vuqeksnu ij] [kkrk lekdyu
2. ________ (credit)
fd;k tkrk gSA
¼v½ va'k iw¡th
¼c½ lap;
¼l½ va'kèkkjdksa dks cksul
,d dEiuh tks funs'kd e.My ds vuqeksnu ds i'pkr~ mlds cksul fuxZeu dh
3.
?kks"k.kk djrh gS rks mls ,sls vuqeksnu dh frfFk ls dh vofèk ds vanj
______
izLrko dks ykxw dj nsuk pkfg,A
¼v½ ,d o"kZ
¼c½ Ng ekg
¼l½ rhu ekg
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsV~l vkWQ bf.M;k
196
cksul va'kksa ds fuxZeu ,oa ?kks"k.kk ls lEcfUèkr] fuEufyf[kr dFkuksa esa ls dkSu lk
4. -
lR; gSA
¼v½ dEiuh }kjk va'kèkkfj;ksa dks lEifÙk;k¡ gLrkUrfjr dh tkrh gSaA
¼c½ fdlh cksul fuxZeu ds ifj.kkeLo:i izfrèkkfjr vk;ksa esa
(retained earning)
dehA
¼l½ va'kèkkjdksa dh lerk esa dehA
¼n½ ,d cksul fuxZeu ykHkka'kksa dh ?kks"k.kk ds leku gSA
mÙkj ¼l½ ¼l½ ¼c½ ¼c½A
[ (Answer)—1. ; 2. ; 3. ; 4. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
ßcksul va'kksaÞ dk D;k vFkZ gS\ la{ksi esa le>kb,A
5.
cksul va'kksa ds fuxZeu gsrq vki dSls ys[kk djsaxs\ o.kZu dhft,A
6.
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
cksul va'kksa ds fuxZeu ls lEcfUèkr lsch izkoèkkuksa dk o.kZu dhft,A
7.
fØ;kRed iz'u
IV. (Practical Problems)
vkj fyfeVsM ds ikl lap; [kkrs esa Hkkjh ek=k esa ,df=r ykHk gSa rFkk funs'kdksa us]
8.
lap;ksa ds fgLls ds iwathdj.k }kjk va'kr% nÙk va'kksa dks iw.kZr% nÙk va'kksa esa ifjofrZr
djus ,oa cksul va'kksa dk fuxZfer djus dk fu.kZ; fy;kA
dEiuh dh pqdrk va'k iw¡th ` 10,00,000 gS] tks ` 10 izfr okys 90,000 iw.kZ nÙk oxZ
^v* lerk va'kksa ,oa ` 5 izfr va'k pqdrk (` 10 izfr vafdr ewY; ) okys 20,000 oxZ
^c* lerk va'kksa esa foHkDr gSA funs'kdksa dk fu.kZ; gS fd] izR;sd iw.kZ nÙk èkkfjr va'k
gsrq ` 10 ds nks cksul va'kkas dk fuxZeu leewY; ij rFkk oxZ ^c* lerk va'kksa ds
lEcUèk esa va'kr% nÙk va'kksa dks iw.kZr% nÙk dj fn;k tk;sA cksul va'k ds vkcaVu dh
frfFk ij oxZ ^c* ds lerk va'k dk cktkj ewY; ` 33 ij fLFkj gSA
lap;ksa dh iwathdj.k dh jkf'k dh x.kuk dhft,A
ij ^v* fyfeVsM dk fpV~Bk fuEukafdr gS
9. 31.3.2008 :
nkf;Roksa jkf'k lEifÙk;ksa jkf'k
` `
vfèkd`r va'k iw¡th fofoèk lEifÙk;k¡
— 17,00,000
1,50,000 lerk va'k ` 10 izfr 15,00,000
fuxZfer]vfHk;kfpr ,oa
pqdrk iw¡th
—
80,000 lerk va'k ` 7.50 ;kfpr
,oa pqdrk
6,00,000
iw¡th 'kksèku lap;
1,50,000
l;a= iqu%ewY;kadu lap;
20,000
© The Institute of Chartered Accountants of India
cksul fuxZeu gsrq ys[kkadu
197
izfrHkwfr izC;kth
1,50,000
fodkl NwV lap;
2,30,000
fuos'k HkÙkk lap;
2,50,000
lkekU; lap;
3,00,000
17,00,000 17,00,000
dEiuh nks gsrq ,d vkèkkj ij vius va'kèkkfj;ksa dks cksul va'kksa dk fuxZeu
— —
djuk pkgrh gSA vko';d izLrko ikfjr fd;k x;k ,oa t:jh dkuwuh vko';drkvksa
dk ikyu fd;k x;kA
vki ls visf{kr gS fd] ^v* fyfeVsM dh iqLrdksa esa izLrko ds izHkko dks nsus gsrq iath
izfof"V;k¡ dhft,A blds vfrfjDr cksul va'kksa ds fuxZeu ds i'pkr~ ds fpB~Bs dks
n'kkZ,¡A
© The Institute of Chartered Accountants of India
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