Full Text Transcript (Pages 1–50 of 188)
5
vkarfjd iqufuZekZ.k
[INTERNAL RECONSTRUCTION]
v/;;u ds mís';
(Learning Objectives)
bl v/;k; ds v/;;u ds mijkar] vki l{ke gks tk;saxs
—
ßiqufuZekZ.kÞ 'kCn dk vFkZ le>us esaA
(cid:137)
va'kksa ds mi foHkktu ,oa lesdu esaA
(cid:137) - (Sub-divide) (Consolidate)
va'kksa ds LVkWd esa ,oa LVkWd ds va'kksa esa cnyus esaA
(cid:137)
vkarfjd iqufuZekZ.k ds le; ij lek;kstuksa ds ys[ks djus esaA
(cid:137)
iqufuZekZ.k dk vFkZ
1.
(MEANING OF RECONSTRUCTION)
tc ,d dEiuh esa yxkrkj dbZ o"kks± ls gkfu fd fLFkfr cuh gqbZ gks] dEiuh ds fLFkfr
fooj.k] foÙkh; fLFkfr ds lR; ,oa lgh n`'; ugha n'kkZrs gksaA ,slh dEiuh esa lEifÙk;ksa dk vfèkewY;
jgrk gS] fpV~Bs ds lEifÙk i{k esa dkYifud ¼vokLrfod½ lEifÙk;k¡] vuqi;ksxh vewrZ lEifÙk;k¡
rFkk ykHk vkSj gkfu [kkrs dk fodyu 'ks"k gksrk gSA ,slh fLFkfr esa foÙkh; fooj.k lgh
(Debit)
fp=.k izLrqr ugha djrs gSa rFkk okLrfod 'kq) lEifÙk ¼tks mfpr gksuh pkfg,½ ls vf/kd 'kq)
lEifÙk n'kkZrs gSaA la{ksi esa dEiuh vfr iw¡thÑr gks tkrh gSA ,slh fLFkfr esa iqufuZekZ.k dh
-
vko';drk gksrh gSA
iqufuZekZ.k ,d ,slh izfØ;k gS ftlds }kjk lEifÙk;ksa ds iqueZwY;kadu] nkf;Roksa ds iqu%fu/kkZj.k
}kjk rFkk va'kksa ds pqdrk ewY; dks de djds ;k@vkSj va'kksa ds fofHkUu oxks± ls tqM+s vf/kdkjksa esa
ifjoruZ }kjk iow Z ea s mBkbZ x;h gkfu;ka s dks vifyf[kr djds ,d dEiuh ds ekeyka s dks iuq xfZBr fd;k
tkrk gAS iuq fueZ k.Z k dk mí's ; vkerkjS ij i¡tw h dk iuq xBZ u djuk ;k yus nkjka s ds lkFk le>krS s djuk
;k vFkZO;oLFkk dks izHkkfor djuk jgrk gSA bl rjg dh izfØ;k vkarfjd iqufuZekZ.k dgykrh gS]
ftldks dEiuh ds lekiu fd;s fcuk ,d ubZ dEiuh cukdj fd;k tkrk gSA rFkkfi] cká iqufuZek.k
Hkh fd;k tk ldrk gSA tc fdlh laLFkku dks fdlh dEiuh }kjk fy;k tk jgk gks rFkk mldk
gLrkUrj.k gks jgk gks] fdlh ckgjh i{kdkj dks ugha oju~ ,d vU; dEiuh dks ftlesa i;kZIr os
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
200
gh va'k/kkjd gksa rkfd gLrkUrjh dEiuh }kjk mldks pyk;k tk lds rks og cká gLrkUrj.k
dgykrk gSA ,slk cká gLrkUrj.k vfuok;Zr% esa ^foy;u dh izÑfr ds ,dhdj.k* 'kh"kZd
AS-14
ds vUrxZr le>k;s x, gSaA
vkarfjd ,oa cká iqufuZekZ.k esa vUrj
1.1 (Difference between Internal and External
vRke/kckojnstruction) vkarfjd iqufuZekZ.k cká iqufuZekZ.k
(Basis) (Internal Reconstruction) (External Reconstruction)
ifj'kks/ku ekStwnk dEiuh ifj'kksf/kr ugha ekStwnk dEiuh ifj'kksf/kr gks tkrh gSA
gksrhA
xBu fdlh ubZ dEiuh dk xBu ugha ifj'kksf/kr dEiuh dks laHkkyus gsrq ubZ
gksrk flQZ va'k/kkjdksa ,oa _.k dEiuh dk xBu fd;k tkrk gSA
nkrkvksa ds vf/kdkjksa esa ifjorZu
fd;k tkrk gSA
iw¡th dk iw¡th dk ijkHko gksrk gS rFkk dbZ iw¡th dk dksbZ ijkHko ugha gksrk] njvly
ijkHko ckj ckgjh nsunkjksa dks vius nkoksa ;gk¡ dEiuh dh ubZ va'k iw¡th gksrh gSA
esa deh djuh iM+rh gSA
oS/kkfud vkra fjd iuq fueZ k.Z k dEiuh vfèkfu;e cká iqufuZekZ.k dEiuh vf/kfu;e 1956
fLFkfr ds 1956 ds izkoèkku dh /kkjk 100 dh /kkjk 494 ds varxZr fd;k tkrk gSA
ds varxZr fd;k tkrk gSA
vkarfjd iqufuZekZ.k dh fof/k;k¡
2.
(METHODS OF INTERNAL RECONSTRUCTION)
vkarfjd iqufuZekZ.k dh izfØ;k dks ifjfu;ksftr djus ds fy, lkekU;r% fuEufyf[kr fof/
k;k¡ dk;Zjr gSa ;k ,d lkFk iz;qä gSa
—
va'k iw¡th esa ifjorZu dEiuh vf/kfu;e dh /kkjk
(1) (Alteration of Share Capital) 94,
ds vuqlkjA
95, 97
va'k/kkfj;ksa ds vf/kdkjksa esa :ikUrj dEiuh vf/kfu;e] dh /kkjk ds
(2) 1956 106
vuqlkjA
va'k iw¡th esa ijkHko dEiuh vf/kfu;e] /kkjk ls ds vuqlkjA
(3) 1956, 100 105
dEiuh vf/kfu;e] dh /kkjk ls rFkk /kkjk ds vuqlkj le>kSrk@
(4) 1956 391 393 394A
O;oLFkkiuA
va'kksa dk leiZ.kA
(5)
va'k iw¡th esa ifjorZu
2.1 (Alteration of Share Capital)
va'kksa dk mifoHkktu ,oa lesdu ;fn
(Sub-division and Consolidation of Shares)—
dEiuh ds vUrfuZ;e vuqefr iznku djsa rks dEiuh lkekU; lHkk esa fu.kZ; djds de vad ds ewY;
ds va'kksa dks vf/kd ewY; ds va'kksa esa lesfdr dj ldrh gS ;k vf/kd vafdr ewY; ds va'kksa esa
mifoHkkftr dj ldrh gSA ;fn va'k iw.kZnÙk ugha gSa rks foHkkftr va'kksa esa vafdr ewY; vkSj pqdrk
ewY; dk vuqikr ogh gksuk pkfg,] tks mi foHkktu ls igys FkkA
-
© The Institute of Chartered Accountants of India
vkarfjd iqufuZekZ.k
201
mnkgj.k ds fy,] `10,00,000 dh iw¡th `75 ij pqdrk `100 okys 10,000 lerk va'kksa
ds lkFk ,d dEiuh viuh iw¡th dks izR;sd `100 ds lerk va'k dks `10 izfr okys 10 va'kksa esa
fo[kaMu }kjk ekU;rk nsus dk fu.kZ; djrh gSA ,slh fLFkfr esa ifj.kkeh izfof"V ikfjr dh
tk;sxh
—
Dr. Cr.
` `
Equity Share Capital (` 100) A/c Dr. 7,50,000
To Equity Share Capital (`10) A/c 7,50,000
(Being the sub-division of 10,000 shares of `100 each
with `75 paid up thereon into 1,00,000 shares of
`10 each with ` 7.50 paid up thereon as per the reso-
lution of shareholders passed in the General Meeting
held on....)
de ewY; ds va'kksa dks vf/kd ewY; ds va'kksa esa lesfdr djus ,oa iw.kZnÙk va'kksa dks LVkWd
esa ifjorZu djus ij leku izfof"V dh tk,xhA
mnkgj.k
(Illustration) 1
31.12.2006 ij] ch fyfeVsM ds ikl `10 okys 20,000 lerk va'k vf/kÑr iw¡th ds :i
esa Fks rFkk lHkh va'kksa dk fuxZeu `8 pqdrk ij gqvk FkkA twu 2007 esa dEiuh dh lkekU; lHkk
esa aizR;sd va'k dk mifoHkktu `5 okys `4 pqdrk ds lkFk djus dk fu.kZ; fy;k x;kA twu 2008
esa dEiuh dh lkekU; lHkk esa `5 okys `4 izfr va'k pqdrk ds 20 va'kksa dk feJ.k `100 izR;sd
`80 pqdrk ds va'kksa esa djus dk izLrko ikfjr gqvkA
iath izfof"V;k¡ ikfjr dhft, rFkk vkSj ij vkfFkZd
31.12.2006, 31.12.2007 31.12.2008
fpV~Bs esa va'k iw¡th dks dSls n'kkZ;saxsA
lek/kku
(Solution)
Journal Entries
2007 ` `
June Equity Share Capital (` 10) A/c Dr. 1,60,000
To Equity Share Capital (`5) A/c 1,60,000
(Being the sub-division of 20,000 `10 share
with`8 paid up into 40,000 shares `5 each
with`4 paid up by resolution in general meeting
dated....)
2008 ` `
June Equity Share Capital (` 5) A/c Dr. 1,60,000
To Equity Share Capital (`100) A/c 1,60,000
(Being consolidation of 40,000 shares of `5 with
`4 paid up into 2,000 `100 shares with `80 paid
up as per resolution in general meeting dated....)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
202
Balance Sheet (includes)
Liabilities : `
As on 31-12-2004
1. Share Capital
Authorised :
20,000 Equity Shares of `10 each 2,00,000
Issued and Subscribed :
20,000 Equity Shares of `10 each ` 8 per share called up 1,60,000
As on 31-12-2005
1. Share Capital `
Authorised :
40,000 Equity Shares of ` 5 each 2,00,000
Issued and Subscribed :
40,000 Equity Shares of `5 each `4 per share called up 1,60,000
As on 31-12-2006
1. Share Capital `
Authorised :
2,000 Equity Shares of `100 each 2,00,000
Issued and Subscribed :
20,000 Equity Shares of `100 each `80 per share called up 1,60,000
fVIi.kh dqN ys[kkdkj jde ds leku jgus ij dksbZ izfof"V uk djuk ilan
(Notes)—
djrs gSaA ;gk¡ rd fd ;s ;kfpr fgLls gsrq ,d izfof"V djrs gSa] rFkk va'k iw¡th ds vk;kfpr ;k
vfuxZfer fgLls ds fy, ugha djrs gSaA
iw.kZnÙk va'kksa dk LVkWd eas ,oa LVkWd dk va'kksa esa ifjorZu
(Conversion of fully paid
LVkWd dk vFkZ gS va'k iw¡th dk ,d bdkbZ esa
up Shares into stock and Stock into Shares)—
lesdu djuk tks foHkkT; Hkkxksa esa cVh gksA ;|fi va'kiw¡th dk ,d va'k esa cnyuk vlaHko gS]
LVkWd dh fdlh Hkh jkf'k dks varfjr fd;k tk ldrk gSA O;ogkj esa dEifu;k¡ LVkWd ds varj.k
dks xq.kdksa ¼tSls -`100 ds xq.kdksa½ rd lhfer j[krh gSA ,d dEiuh vius iw.kZnÙk va'kksa dks LVkWd
esa ifjofrZr dj ldrh gS /kkjk A dEiuh }kjk va'kksa dks LVkWd eas ifjorZu djus ds i'pkr~
[ 94 (c)]
iqLrikyu izfof"V;ksa esa dsoy va'k iw¡th dk LVkWd esa varj.k fjdkMZ fd;k tkrk gSA ijUrq ,d
vyx ls LVkWd ys[kk j[kk tkrk gS ftlesa lnL;ksa dh /kkjdrk dk fooj.k j[kk tkrk gS vkSj
blds varjxr okf"kZd fjVuZ dks la'kksf/kr fd;k tkrk gSA
© The Institute of Chartered Accountants of India
vkarfjd iqufuZekZ.k
203
mnkgj.k
(Illustration) 2
31.12.2006 ij] lh fyfeVsM dh vf/kÑr va'k iw¡th `50,000, `100 izfr ds va'kksa esa
foHkkftr Fkh] ftlesa ls `4,000 lerk va'k fuxZfer gq, vkSj iw.kZ pqdrk gq,A twu 2007 esa dEiuh
us fuxZfer va'kksa dks LVkWd esa ifjofrZr djus dk fu.kZ; fy;kA ijUrq twu esa dEiuh us LVkWd
2008
dks `10 izfr iw.kZ pqdrk va'kksa esa iqu%ifjofrZr dj fn;kA dEiuh dh lkekU; lHkk esa `5 okys `4
izfr va'k pqdrk ds 20 va'kksa dk feJ.k `100 izR;sd `80 pqdrk ds va'kksa esa djus dk izLrko ikfjr
gqvkA
iath izfof"V;k¡ ikfjr dhft, rFkk vkSj ij vkfFkZd
31.12.2006, 31.12.2007 31.12.2008
fpV~Bs esa va'k iw¡th dks dSls n'kkZ;saxsA
lek/kku
(Solution)
Journal Entries
2007 ` `
June Equity Share Capital A/c Dr. 4,00,000
To Equity Stock A/c 4,00,000
(Being conversion of `4,000 fully paid Equity
Shares of `100 into `4,00,000 Equity Stock as
per resolution in general meeting dated....)
2008 ` `
June Equity Stock A/c Dr. 4,00,000
To Equity Share Capital A/c 4,00,000
(Being re-conversion of `4,00,000 Equity Stock
into 40,000 Shares of `10 fully paid Equity Shares
as per resolution in general meeting dated....)
Balance Sheet (includes)
Liabilities : `
As on 31-12-2006
1. Share Capital
Authorised :
5,000 Equity Shares of `100 each 5,00,000
Issued and Subscribed :
4,000 Equity Shares of `100 each fully called up 4,00,000
As on 31-12-2007
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
204
1. Share Capital `
Authorised :
5,000 Equity Shares of `100 each 5,00,000
Issued and Subscribed :
Equity Stock 4,000 Equity Shares of `100 converted into stock 4,00,000
As on 31-12-2008
1. Share Capital
Authorised :
50,000 Equity Shares of `10 each 5,00,000
Issued and Subscribed :
40,000 Equity Shares of `10 each fully called up 4,00,000
va'k/kkfj;ksa ds vf/kdkjksa esa rcnhyh
2.2 (Variation of Shareholders Rights)
tc fdlh dEiuh us fofHkUu Js.kh ds va'k] ftuds lkFk fofHkUu izdkj ds vf/kdkj ;k
fo'ks"kkfèkdkj layXu gksa] fuxZfer fd, gksa] tSls fd] ykHkka'k ds fy, vf/kdkj] ernku dk vf/kdkj
bR;kfnA ,ls s fdlh Hkh vf/kdkj dk]s fdlh Hkh izdkj ls ifjofrZr fd;k tk ldrk gSA mnkgj.kLo:i
dEiuh ojh;rk va'kksa ij ykHkka'k dh nj esa ifjorZu dj ldrh gS] lap;h ojh;rk va'kksa dks va'k iw¡th
dh jkf'k cnys fcuk] xSj lap;h ojh;rk va'kksa esa ifjofrZr dj ldrh gSA
va'k iw¡th esa deh
2.3 (Reduction of Share Capital)
dEiuh vf/kfu;e dh /kkjk va'k iw¡th esa ijkHko dh izfØ;k dks fu/kkZfjr djrk gSA ;g
100
djus dk ,d rjhdk gS iznÙk iw¡th dks de djukA okLrfodrk esa] dEiuh dh lEifÙk] ml va'k iw¡th
dks ugha n'kkZrh tks nh?kZ le; ls gkfu mBk jgh gkAs ,ls h voLFkk eas i¡wth ijkHko dh fdlh Hkh ;kts uk
}kjk ykWLV i¡wth dk viys[ku djuk pkfg,A
;g ijkHko v'a k/kkfj;ka s dks Hkxq ruk gkxs k rFkk ijkHko dh jkf'k dks
Capital reduction account
vFkok esa ØsfMV dj fn;k tkrk gSA
Reconstruction account
iznÙk ewY; esa ijkHko ;gk¡ vafdr ewY; leku jgrk gS dsoy iznÙk ewY; de gks
(1) —
tkrk gSA
flQZ pdq rk eYw ; ea s deh ;gk¡ v'a k dk vfadr eYw ; ,dleku gh jgrk gS vkjS
(a) —
flQZ pdq rk eYw ; gh de gkrs k gAS mnkgj.k grs q `100 ifzr v'a k dh pdq rk i¡tw h
dks `10 ifzr v'a k pdq rk eYw ; rd ?kVkus ij v'a k/kkjh lger gks ldrs gAaS `90
dk R;kx gS rFkk izfof"V gksxh
—
Share Capital Account Dr. (` 90 × No. of Shares)
To capital Reduction Account (` 90 × No. of Shares)
© The Institute of Chartered Accountants of India
vkarfjd iqufuZekZ.k
205
pqdrk rFkk vafdr nksuksa ewY;ksa esa deh bl n'kk esa] pqdrk iw¡th ,oa va'kksa
(b) —
dk vafdr ewY; nksuksa gh de gks jgs gSaA mi;qZä mnkgj.k dks tkjh j[krs gq,]
izfof"V gksxh
—
Share Capital Account (` 100 Share) Dr. (` 100 × No. of Shares)
To Share Capital (` 10 Share) (` 10 × No. of Shares)
To Capital Reduction Account (` 90 × No. of Shares)
bl izdkj bl rjg ds mipkj esa okLrfod va'k iw¡th [kkrs dks can djus ds
:i esa uke ¼MfscV½ djxsa As pdq rk ds :i ea s mipkfjr jkf'k ds LkkFk u, v'a k
i¡tw h [kkrs dks tek ¼ØsfMV½ djsaxs( rFkk vUrj fd jkf'k ls iw¡th de [kkrk
tek ¼ØsfMV½ djsaxsA
le>kSrk@O;oLFkk
2.4 (Compromise/Arrangement)
le>kSrk rFkk O;oLFkk dh ;kstuk ,d dEiuh vkSj mlds lnL;ksa ,oa mlds ckgjh nkf;Roksa
ds chp vuqca/k crkrh gS] tc dEiuh dk foÙkh; leL;kvksa ls lkeuk gksrk gSA bl izfØ;k
ea s v'a kèkkjdk]as nus nkjk]as _.ki= /kkjdka s vFkok lHkh ds }kjk gkfu lguk 'kkfey gAS dNq n'kkvkas
gsrq] ys[kkadu mipkj fuEufyf[kr gSa
—
tc bfDoVh v'a k /kkjd vius lpa ; ,oa lfapr ykHk ds vf/kdkj dks R;kxrs gASa
(1)
izfof"V
—Reserves Account Dr. With the amount
To Reconstruction Account of reserve
ckgjh nkf;Roksa dk de jkf'k ij lek/kkuμnkf;Roksa tSls fd fofo/k ysunkj] vafre
(2)
Hkqxrku ds :i esa de jkf'k Lohdkj djus dks lger gks ldrs gSa bldk mipkj
fuEukuqlkj fd;k tk;sxk
—
izfof"V
—Outside Liabilities Account Dr. With the amount of
sacrifice
Provision Account if any Dr. made by creditors
To Reconstruction Account debentureholders etc.
va'kksa dk leiZ.k
2.5 (Surrender of Shares)
v'a k/kkjdka s }kjk v'a kka s dks lei.Z k fd;k tkrk gAS bu v'a kka s dks fQj _.ki= /kkjdka s ,oa nus nkjkas
dks vkaofVr dj fn;s tkrs gSa] ftlls muds nkf;Ro de fd, tk ldsaA cps gq, lefiZr va'kksa
dks jí dj fn;k tkrk gSA
vkarfjd iqufuZekZ.k dh n'kk esa izfof"V;k¡
3.
(ENTRIES IN CASE OF INTERNAT RECONSTRUCTION)
iqufuZekZ.k dh ;kstuk ds ykxw gks tkus ij U;k;ky; }kjk fo'ks"k izLrko dh lEiq"Vh ds ekè;e
ls fuEu ys[ks cuk, tk;saxs
—
fdlh laifÙk ds ewY; esa dksbZ o`f) ;k fdlh nkf;Ro dh jkf'k esa deh dks lEc)
(1)
[kkrs esa MsfcV djsa rFkk iw¡th dVkSrh [kkrs dks ØsfMV djsaA
lHkh uke ek= dh laifÙk;ksa ds [kkrs vifyf[kr djsa ¼[;kfr rFkk isVsUVksa lfgr½
(2)
rFkk lEc) [kkrksa dks ØsfMV djds lEifÙk;ksa ds vf/kewY;u dks nwj djsa vkSj iw¡th
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
206
dVkSrh [kkrk ;k ¼iqufuZekZ.k [kkrk½ MsfcV djsaA bl mís'; ds fy, dEiuh dh
iqLrdksa esa fdlh Hkh lap; dks dke esa yk;k tk ldrk gSA
;fn iw¡th dVkSrh [kkrs esa dksbZ 'ks"k cprk gS rks mls iw¡th [kkrs esa vUrfjr dj fn;k
tkuk pkfg,A
iqufuZfeZr dEiuh dk fpV~Bk rS;kj djrs le; fuEu ckrksa dks /;ku esa j[kk tkuk
pkfg,
—
dEiuh ds uke ds i'pkr~ 'kCn tksM+k tkuk pkfg,] ;fn
(a) “and reduced”
U;k;ky; ,slk vkns'k ns rksA
LFkk;h lEifÙk;kas dh n'kk e]as iqufuZekZ.k ;kts uk ds vUrxZr vifyf[kr jkf'k dks
(b)
ik¡p rd fn[kk;k tkuk pkfg,A
mnkgj.k
(Illustration) 3
` `
lEifÙk;k¡
(Assets)—
LFkk;h lEifÙk;k¡
—
Lora= lEifÙk;k¡
4,25,000
la;a=
50,000
,dLo
37,500
[;kfr
1,30,000 6,42,500
O;kikfjd fuos'k ¼ykxr ij½
55,000
pkyw lEifÙk;k¡
—
nsunkj
4,85,000
jgfr;k
4,25,000
vfLFkxr foKkiu
1,00,000 10,10,000
ykHk ,oa gkfu [kkrk
4,35,000
;ksx
21,42,500
nkf;Ro
(Liabilities)—
va'k iw¡th
—
4,000 6% `100 izR;sd ds lap;h iwokZf/kdkj va'k 4,00,000
`10 izR;sd ds 75,000 lerk va'k 7,50,000 11,50,000
_.ki= ¼Lora= lEifÙk;ksa ij jf{kr½
6% 3,75,000
mikftZr C;kt
22,500 3,97,500
pkyw nkf;Ro
—
vf/kdks"k vf/kfod"kZ
1,95,000
ysunkj
3,00,000
funs'kd _.k
1,00,000 5,95,000
;ksx
21,42,500
© The Institute of Chartered Accountants of India
vkarfjd iqufuZekZ.k
207
ij izHkkoh iquxZBu fd ,d ;kstuk U;k;ky; }kjk LohÑr dh x;h] ftlls
1.1.2006 —
(i) iwokZf/kdkj va'k `75 izfr rd ,oa lerk va'k `2 izfr rd vifyf[kr djsaA
iwokZf/kdkj va'k ykHkka'k dk] tks pkj o"kks± gsrq cdk;k gS Hkkx ekQ fd;k rFkk 'ks"k
(ii) 3/4
f=ekl gsrq `2 izfr ds lerk va'kksa dks vkoafVr fd;kA
_.ki=ksa ij mikftZr C;kt udn esa Hkqxrku fd;kA
(iii)
(iv) _.ki= /kkjd vius /kkj.k ds va'kr% iqu%Hkqxrku esa `1,00,000 iqLrdh; ewY; dh
Lora= lEifÙk;ksa dks `1,20,000 ij ewY;kadu dj ysus rFkk 8% izfr o"kZ fd C;kt nj
ij dEiuh dh lEifÙk;ksa ij vLFkk;h izHkkj }kjk jf{kr `1,30,000 dh vfrfjä jksdM+
miyC/k djkus ds fy, lger gq,A
,dLo] [;kfr rFkk vkLFkfxr foKkiu dks vifyf[kr djuk gSA
(v)
(vi) jgfr;s `65,000 }kjk vifyf[kr gksxkA
(vii) `68,500 dh jde ls v'kks/; _.k gsrq izko/kku djuk gSA
(viii) 'ks"k Lora= lEifÙk;k¡ `3,87,500 ij iqu% ewY;kafdr gksaxhA
(ix) O;kikfjd fuos'k `1,40,000 ij csps x;sA
(x) funs'kdksa us muds _.kksa ds fuiVkjs gsrq 90% rRlEcU/kh `2 izfr ds lerk va'kksa
ds vkoaVu }kjk rFkk udn ds :i esa ysus ,oa 'ks"k dks ekQ djus gsrq
5% 5%
lger gSaA
(xi) ;gk¡ `2,50,000 dqy dh i¡wth izfrc)rk;sa Fkha bu vuqc/a kksa dks jí fd;s tkus ds nMa ds
:i esa lafonk ewY; dk dk Hkqxrku fd;k tkuk gSA
5%
djk/kku ,oa ;kstuk dh ykxr dks vuns[kk djsaA
(xii)
vkils mi;qä O;ogkjksa ¼jksdM+ O;ogkjksa lfgr½ dh izfrfuf/kRo iath izfof"V;k¡ n'kkZus ,oa
;kstuk dh iw.kZrk ds i'pkr~ dEiuh dk vkfFkZd fpV~Bk rS;kj djus dk vuqjks/k gSA
lek/kku
(Solution)
Journal of A & Co. Ltd.
Dr. Cr.
2005 ` `
Dec. 31Equity Share Capital A/c (`10) Dr. 7,50,000
To Capital Reduction A/c 6,00,000
To Equity Share Capital A/c (`2) 1,50,000
(Reduction of equity shares of `10 each to
shares of `2 each as per Reconstruction
Scheme dated...)
6% Cum. Pref. Share Capital A/c (`100) Dr. 4,00,000
To Capital Reduction A/c 1,00,000
To Pref. Share Capital A/c (`75) 3,00,000
(Reduction of preference shares of `100
each to shares of `75 each as per Recon-
struction Scheme dated...)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
208
Dec. 31 Freehold Property A/c Dr. 82,500
To Capital Reduction A/c 82,500
(Appreciation in the value of property :
Book value Revalued Figure
`1,00,000 `1,20,000
`3,25,000 `3,87,500
Total `4,25,000 `7,07,500
Profit on revaluation : `82,500)
” 6% Debentures A/c Dr. 1,20,000
To Freehold Property A/c 1,20,000
(Claims of dibenture-holders, in part, in re-
spect of principal discharged by transfer of
freehold property vide Scheme of Reconstruc-
tion)
” Accrued Interest A/c Dr. 22,500
To Bank A/c 22,500
(Debenture interest paid)
” Bank A/c Dr. 1,30,000
To 8% Debentures A/c 1,30,000
(8% Debentures issued for cash)
” Bank A/c Dr. 1,40,000
To Trade Investment A/c 55,000
To Capital Reduction A/c 85,000
(Sale of Trade Investment for `1,40,000 cost
being `55,000; profit credited to Capital
Reduction Account)
” Director's Loan A/c Dr. 1,00,000
To Equity Share Capital A/c 90,000
To Bank A/c 5,000
To Capital Reduction A/c 5,000
(Directors' loan discharged by issue of equity
shares of ` 90,000, cash payments of
`5,000, vide Scheme of Reconstruction)
Dec. 31Capital Reduction A/c Dr. 24,000
To Equity Share Capital A/c 24,000
(Arreares of preference dividends satisfied
by the issue of equity shares, 25% of the
amount due, `96,000)
© The Institute of Chartered Accountants of India
vkarfjd iqufuZekZ.k
209
” Capital Reduction A/c Dr. 8,48,500
To Patents 37,500
To Goodwill 1,30,000
To Deferred Advertising 1,00,000
To Stock 65,500
To Provision for Doubtful Debts 68,500
To Bank 12,500
To Profit & Loss Account 4,35,000
(Writing off patents, goodwill, deferred
advertising, profit and loss account and
reducing the value of stock, making the
required provision for doubtful debts and
payment for cancellation of capital
commitments)
Balance Sheet of A & Co. Ltd. (And Reduced)
as on 1st January, 2006
Liabilities ` Assets ` `
Share Capital Fixed Assets
1,32,000 Equity Shares of Goodwill 1,30,000
`2 each 2,64,000 Less: Amount written
(Of the above 45,000 shares) off under the Scheme
have been issued for consi- of reconstruction 1,30,000 —
deration other than cash) Freehold Property 4,25,000
4,000 6% Preference shares of Add: Appreciation under
` 75 each 3,00,000 The Scheme of 82,500
Reserve and Surplus Reconstruction
Secured Loans Lees: Disposed of 1,20,000 3,87,500
6% Debentures 2,55,000
8% Debentures 1,30,000 Plant 50,000
Unsecured Loans — Patents 37,500
Current Liabilities and — Less: written off
Provisions under the Scheme
Sundry Creditors 3,00,000 of Reconstruction 37,500 —
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
210
Current Assets,
Loans and Advances
A. Current Assets
Stock in trade 3,60,000
Sundry Debtors 4,85,000
Less: Provision
for Dobtful Debt 68,500 4,16,500
Cash at Bank 35,000
12,49,000 12,49,000
© The Institute of Chartered Accountants of India
vkarfjd iqufuZekZ.k
211
lkjka'k
(SUMMARY)
iqufuZekZ.k ,d ,slh izfØ;k gS ftlds }kjk fdlh dEiuh ds dkedkt dks lEifÙk;ksa ds
(cid:137)
iquewZY;kadu] nkf;Roksa ds iqu% fu/kkZj.k rFkk igys ls mBkbZ xbZ gkfu;ksa ds viys[ku }kjk
va'kksa dk izn; ewY; ?kVkdj rFkk@vFkok fofHkUu izdkj ds va'kksa ds lkFk yxs vf/kdkjksa esa
ifjorZu djds iquxZfBr fd;k tkrk gSA
iqufuZekZ.k [kkrk og [kkrk gS ftlesa va'k/kkfj;ksa }kjk fd;s x, R;kx dks LFkkarfjr fd;k
(cid:137)
tkrk gSA
iqufuZekZ.k ds [kkrs ds 'ks"k dks iw¡thÑr lap; [kkrs esa LFkkukarfjr dj fn;k tkrk gSA
(cid:137)
iqufuZekZ.k [kkrk dkYifud lEifÙk;ksa ds viys[ku gsrq] lEifÙk;ksa ds ewY; ds viys[ku gsrq]
(cid:137)
u, nkf;Roksa ds vfHkys[ku gsrq] bR;kfn iz;ksx fd;k tkrk gSA
vkarfjd iqufuZekZ.k fd fof/k;k¡
(cid:137) —
va'k iw¡th esa ifjorZu
(1) —
va'kksa dk mifoHkktu ,oa lesdu
(a)
va'kksa dk LVkWd ,oa LVkWd dk va'kksa esa ifjorZu
(b)
va'k/kkfj;ksa ds vf/kdkjksa esa ifjorZu
(2)
va'k iw¡th esa ijkHko
(3)
le>kSrk@O;oLFkk
(4)
va'kksa dk leiZ.kA
(6)
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Type Questions)
fn, x;s fodYiksa ls vf/kd mi;qä mÙkj pqfu;s
—
tc iqufuZekZ.k dks mís'; lkekU;r% iw¡th dks iqu% laxfBr djuk ;k ysunkjksa ds lkFk
1.
laf/k djuk ;k vFkZO;oLFkk dks izHkkfor djuk gks rks bl izdkj dk iqufuZekZ.k
dgyk;sxk
—
¼v½ lekiu ds lkFk vkarfjd iqufuZekZ.k
¼c½ dEiuh ds lekiu ds fcuk vkarfjd iqufuZekZ.k
¼l½ cká iqufuZekZ.k
iqufuZekZ.k esa fuEufyf[kr lHkh 'kkfey gSa flok;
2. —
¼v½ va'kksa dk mifoHkktu
¼c½ va'kksa dk feJ.k
¼l½ va'kksa dh iqu[kZjhn
mÙkj ¼c½ ¼l½A
[ (Answer)—1. , 2. ]
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
212
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
,d dEiuh ds ^vkarfjd iqufuZekZ.k* ,oa cká iqufuZekZ.k ds e/; laf{kIr esa vUrj
3.
djsaA
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
mnkgj.k dh lgk;rk ls ,d dEiuh ds iqufuZekZ.k dh izfØ;k dks le>k,¡A
4.
fØ;kRed leL;k,¡
IV. (Practical Problems)
5. VkW; fyfeVsM dh pqdrk iw¡th `2,50,000 gS tks `10 izfr okys 25,000 lerk va'kksa
esa foHkä gSA dEiuh }kjk yxkrkj gkfu mBkus ds dkj.k] funs'kdksa us dEiuh ds
iqufuZekZ.k ds fy, ,d ;kstuk rS;kj dh] ftls U;k;ky; }kjk fof/kor vuqeksfnr
fd;k x;k FkkA iqufuZekZ.k dh 'krs± fuEukafdr Fkha
:
vius orZeku /kkj.k ds LFkku ij] va'k/kkjd izkIr djrs gSa
(i) :
vius LokfeRo ds cjkcj iw.kZnÙk lerk va'kA
(a) 2/5
mi;qZä u, lerk va'kksa dh dh lhek rd iw.kZnÙk iwokZf/kdkj
(b) 20% 5%
va'kA
(c) `10 izfr ds 3,000 6% f}rh; _.ki=A
(ii) `10 izzfr ds 2,500 5% izFke _.ki= dk ,d fuxZeu fd;k x;k Fkk tks
iw.kZr% udn esa vfHk;kfpr gqvkA
lEifÙk;k¡ fuEukafdr rjhds ls de gks x;ha
(iii) :
(a) [;kfr `1,50,000 ls `75,000 rd
(b) ;a= `50,000 ls `37,500 rd
(c) iV~Vk/k`r ifjlj `75,000 ls `62,000 rd
iqufuZekZ.k dh ;kstuk esa mi;qZä izHkkoksa dks nsrs gq, iath izfof"V;k¡ n'kkZb,A
© The Institute of Chartered Accountants of India
6
,dhdj.k
[AMALGAMATION]
v/;;u ds mÌs';
(Learning Objectives)
bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs
:
,dhdj.k dk vFkZ ,oa ,dhdj.k gsrq ys[kkadu fd fof/k;k¡ le>us esaA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
gLrkarfjrh dEiuh ,oa gLrkarj.kdÙkkZ dEiuh dh
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Transferee) (Transferor)
vo/kkj.kk ds izksRlkgu esaA
,- ,l- ds vuqlkj ,dhdj.k dh nksuksa fcf/k;ksa ds varxZr Ø;
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) 14 (AS-14)
izfrQy dh x.kuk djus esaA
foØsrk dEiuh dh iqLrdksa dks can djus dh izfof"V;k¡ djus esaA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
Øsrk dEiuh dh iqLrdksa esa foØsrk dEiuh dh laifÙk;ksa ,oa nkf;Roksa dks
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
lekesfyr djus rFkk lkFk gh vU; lek;kstuksa dk izHkko nsus gsrq izfof"V;k¡ dj
ldus esaA
,dhdj.k dk vFkZ
6.1 (Meaning of Amalgamation)
,d&,dhdj.k esa] nks ;k vf/kd dEifu;ksa }kjk ,d esa la;qDr foy; gksrk gS ;k ,d ds
}kjk nwljs dks vf/kdkj esa fy;k tkrk gSA vr% ^,dhdj.k* en fuEufyf[kr nks izdkj dh
xfrfof/k;ksa ij fopkj djrh gS
—
nks ;k vf/kd dEifu;ksa dk ,d ubZ dEiuh ds xBu esa 'kkfey gksukA
(i)
,d dks vU; }kjk vo'kksf"kr vkSj lfEeJ.k djukA
(ii)
bl izdkj ,dhdj.k esa vo'kks"k.k 'kkfey gSA
dEifu;ksa ds lkFk esa tqM+us dk iz;kstu fofHkUu ykHkksa dks lqjf{kr djuk gS( tSls fd] cM+s
Lrj ij mRiknu dh vFkZO;oLFkk] izfr;ksfxrk dks jksduk] dq'kyrk esa o`f) ,oa foLrkj vkfnA
ifjlekiu gksus okyh dEifu;ksa ;k foy; gks tkus okyh dEifu;ksa dks foØsrk dEifu;k¡
;k gLrkUrjd dEifu;k¡ dgrs gSaA
(Vendor companies) (Transferor companies)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
214
,d ubZ dEiuh] ftldk xBu ifjlekid dEifu;ksa dks vf/kdkj esa ysus ds fy, gqvk gS]
;k ftl dEiuh ds lkFk gLrkUrjd dEiuh dk foy; gqvk gS dks] gLrkUrjh ;k Øsrk
(transferee)
dgrs gSaA
(vendee)
,dhdj.k dh n'kk esa gLrkUrjd dEifu;ksa dh lEifÙk;ksa ,oa nkf;Roksa dks ,dhÑr djrs
gSa rFkk gLrkUrjh dEiuh ,slh lHkh lEifÙk;ksa ,oa nkf;Roksa ij vf/kdkj izkIr dj ysrh gSA
tgk¡ ,d miØe fdlh dEiuh }kjk pyk;k tk jgk gS rFkk bldk vfLrRo gLrkarj.k
fdlh xSj dks ugha] cfYd ,d vU; dEiuh ¼ftls ewyr% mUgha va'k/kkjdksa }kjk ,der
(outsider)
n`f"V ds lkFk gLrkUrjh dEiuh }kjk tkjh j[kk tk jgk gS½ dks fd;k tkrk gS] rks og cká
iqufuekZ.k gSA ,sls cká iqufuekZ.k dks ewyr% ,- ,l- esa lfEeJ.k LoHkko ds ,dhdj.k
14 (AS-14)
ds vUrxZr 'kkfey fd;k tkrk gSA
(Amalgamation in the nature of merger)
vk/kkj ,dhdj.k vo'kks"k.k cká iqfuekZ.k
vFkZ nks ;k vf/kd dEifu;k¡ bl n'kk ea s,d fo|eku bl n'kk esa ,d ubZ
,d lkFk feydj ,d dEiuh ,d ;k vfèkd dEiuh ,d fo|eku
ubZ dEiuh ds :i esa fo|eku dEiuh dks dEiuh ds O;olk; dks
lkeus vkrh gSaA ys ysrh gSaA ys ysrh gSA
'kkfey daifu;ksa nks ;k vf/kd dEifu;k¡ ,d fo|eku dEiuh ubZ dEiuh fo|eku
dh la[;k feyrh gSaA ,d ;k vfèkd fo|eku dEiuh ds O;olk; dks
dia fu;ksa ds O;kolk; ysrh gSA
dks ysrh gSA
ifj.kkeh daifu;ksa nks dEifu;k¡ ,d ifj.kkeh ubZ ifj.kkeh dEiuh bl n'kk eas ,d u,
dEiuh ds :i esa lkeus ugha gksrh gSA ikz:i dh dEiuh igys
dh la[;k
vkrh gSaA ls fo|eku dEiuh ds
O;olk; dks ys yrs h gAS
mnkgj.k , fy- vkSj ch fy-] lh , fy- vU; fo|eku ch fy- dk xBu fo|eku
fy- ds :i esa ,dh—r dEiuh ds O;olk; dkas dEiuh , fy- ds O;olk;
gksrh gaSA vfèkxzg.k djrh gSA dks vf/kxzg.k djus ds
fy, gksrk gSA
,dhdj.k ds izdkj
6.2 (Types of Amalgamation)
dEiuh vf/kfu;e esa ,dhdj.k en dh fof'k"Vr% ifjHkk"kk ugha nh gS] ysfdu vusd
1956
oSèkkfud fu.kZ;kasa ls fu"d"kZ }kjk ,dhdj.k dh ifjHkk"kk fudkyh tk ldrh gSA Hkkjrh; pkVZMZ
ys[kkdkj laLFkku esa ,dhdj.kksa ds ys[kkadu ij ys[kkadu ekud ykxw fd;k x;k gSA ;g
AS-14
ys[kkdau ekun.M fuEufyf[kr nks izdkj ds ,dhdj.kksa dks ekU;rk nsrk gS
—
lfeJ.k ds LoHkko dk ,dhdj.k A
(1) (Nature of merger)
Ø; dh izo`fr dk ,dhdj.k A
(2) (Nature of purchase)
lfeJ.k ds LoHkko dk ,dhdj.k ,d ,ls k ,dhdj.k gS tks fuEu lHkh 'krk±s dks ijw k dja s
—
,dhdj.k ds i'pkr~ gLrkarj.k dEiuh dh lHkh lEifÙk;k¡ rFkk nkf;Ro gLrkarjh
(1)
dEiuh dh lEifÙk;k¡ ,oa nkf;Ro cu tk,¡A
© The Institute of Chartered Accountants of India
,dhdj.k
215
gLrkarjd dEiuh ds lerk va'kksa ds vafdr ewY;ksa dk de ls de Hkkx dks
(2) 90%
/kkj.k djus okys va'k/kkjd ¼,sls va'k/kkjdksa dks NksM+dj ftUgksaus ,dhdj.k ls rqjUr
iwoZ gLrkarjh dEiuh ;k mldh lgk;d ;k mldh ukfer dEiuh esa igys ls gh
lerk va'k /kkfjr dj j[ks gSa½ ,dhdj.k ds QyLo:i gLrkarjh dEiuh ds lerk
va'k/kkjd cu tk;saaA
gLrkarjd dEiuh ds lerk va'k/kkjd tks gLrkrajh dEiuh ds lerk va'k/kkjd cuus
(3)
ds fy, lger gq, gSa mu va'k/kkjdksa dks ,dhdj.k dk izfrQy gLrkarjh dEiuh
}kjk iw.kZr% lerk va'kksa ds fuxZeu }kjk fuiVk;k tk ldrk gSA blds vfrfjDr
fuEukRed va'kksa ds fy;s jksdM+ pqdkbZ tk ldrh gSA
gLrkarjd dEiuh dk O;olk; gLrkarjh dEiuh }kjk ,dhdj.k ds ckn pyk;s tkuk
(4)
t+kfgj gksA
gLrkarjd dEiuh dh lEifÙk;ksa ,oa nkf;Roksa ds iqLrdh; ewY; eas dksbZ lek;kstu
(5)
fd;s tkus dk bjknk u gksA tc mudks gLrkarjh dEiuh ds foÙkh; fooj.kksa esa
'kkfey fd;k tkrk gSA flok; ys[kkadu uhfr;ksa esa le:irk ds vk'oklu dsA
;fn mijksDr nh gqbZ 'krks± esa ls dksbZ ,d ;k vf/kd 'krZ ,dhdj.k esa larq"V ugha gksrh gS
rks ,sls ,dhdj.k dks Ø; ds LoHkko dk ,dhdj.k dgk
(Nature of purchase in amalgamations)
tk;sxkA
Ø; izfrQy
6.3 (Purchase Consideration)
,dhdj.kksa ds ys[kkadu ds mís'; gsrq] ge vfuok;Z :i ls ys[kkadu ekun.M
[AS-14]
,dhdj.kksa ds ys[kkadu ls fn'kk funsZ'k ikrs gaSA bl ekun.M ds vuqPNsn esa ßØ;
- AS-14 3 (g)
izfrQyÞ en dh ifjHkk"kk bl izdkj gS
—
ßfuxZfer va'kksa ,oa vU; izfrHkwfr;ksa dk dqy ;ksx rFkk jksdM+ vFkok vU; lEifr;ksa
dks gLrkarjh dEiuh ds }kjk Hkqxrku ds :i esa gLrkarj.k dEiuh ds va'k/kkjdksa dks fd;k tkrk
gSAÞ
ljy 'kCnksa esa gLrkarjd dEiuh ds O;olk; dks ysus gsrq gLrkarjh dEiuh }kjk gLrkrajd
dEiuh dks ns; ewY; gSA
;g /;ku j[kuk gS fd Ø; izfrQy esa ml jkf'k dk lekos'k ugha gksrk gS tks gLrkarjh
dEiuh gLrkarjd dEiuh ds ysunkjksa dks izR;{kr% pqdk;sasaxsA Ø; izfrQy esa vko';d :i ls
mlds rRoksa ds mfpr ewY; ij fuHkZj djrk gSA
mnkgj.k ds fy;s tc izfrQy esa izfrHkwfr;ksa dk lekos'k gksrk gS rks oS/kkfud izkf/kdkj }kjk
r; fd;k x;k ewY; mfpr ewY; ds rkSj ij fy;k tkrk gSA vU; lEifÙk;ksa dh n'kk esa nh x;h
lEifr;ksa ds lanHkZ esa cktkj ewY; dks mfpr ewY; fu/kkZfjr fd;k tk ldrk gS vFkok cktkj ewY;
dh vuqifLFkfr esa lEifÙk;ksa dk iqLrdh; ewY; fopkj.kh; gksrk gSA
dHkh dHkh ,d ;k vf/kd Hkkoh ?kVukvksa ds dkj.k Ø; izfrQy esa dqN lek;kstu djus
-
iM+rs gSaA izk;% tc vfrfjDr Hkqxrku laHkkfor gks vkSj rdZlaxr vuqeku ds vUrxZr Ø; izfrQy
dh x.kuk dks 'kkfey fd;k tkrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
216
mnkgj.k
(Illustration)1
nkf;Ro (Liabilities) ````` ’000 lEifÙk;k¡ (Assets) ````` ’000
va'k iw¡th `10 izR;sd ds lerk va'k 75.00 Hkwfe ,oa Hkou 50.00
la;a= ,oa ;a=
45.00
`100 izR;sd ds 14% iwokZf/kdkj 25.00 miLdj 10.50
va'k fofu;ksx
5.00
lkekU; lap; Lda/k
12.50 23.00
_.ki= nsunkj
12% 40.00 24.00
fofo/k ysunkj vksj pkwy nkf;Ro jksdM+ vkSj cSad vf/kdks"k
20.00 15.00
172.50 172.50
vU; lwpuk
(Other Information)—
vizSy] dks fyfeVsM] fyfeVsM dks vf/kxzfg.k dj ysrh gSA
(i) 10 2008 Y X
ds _.ki=/kkfj;ksa dk Hkqxrku fyfeVsM }kjk futh _.ki= ikfjrksf"kd
(ii) X Y 15% 10%
ds lkFk fuxZfer fd;s tk;saxsA
¼,Dl½ fyfeMsV ds iwokZf/kdkj va'k/kkfj;ksa dk Hkqxrku fyfeVsM }kjk
(iii) X 14% Y 15%
iwokZf/kdkj va'kksa dks ikfjrksf"kd ds lkFk vko';d la[;k esa fuxZfer fd;k
20%
tk;sxkA
(iv) X fyfeVsM ds va'k ftudk vkUrfjd ewY; `20 vkSj Y fyfeVsM `30, Y fyfeVsM] X
fyfeVsM ds lerk va'k/kkfj;ksa dks larq"V gksus ij lerk va'k vkUrfjd ewY; ds vk/
kkj ij fuxZfer djsxkA blh izzdkj izfof"V dsoy leewY; ij dh tk;sxhA
Y
fyfeVsM izR;sd lerk va'k dk mfpr ewY; `10 gSA
Ø; izfrQy dh x.kuk dhft;sA
lek/kku
(Solution)
Computation of Purchase consideration (` in '000) Form
For Preference Shareholders of X Ltd. 30,00 30,000
15% preference
Share in Y Ltd.
For equity shareholders of Y Ltd. 50,00 5,00,000 equity
(2/3 × 7,50,000) × ` 10 of shares of Y Ltd.
` 10 each
Total Purchase consideration 80,00
Note : Consideration for debenture holders should not be included above. Such deben-
tures will be taken over by Y Ltd. and then discharged.
© The Institute of Chartered Accountants of India
,dhdj.k
217
,dhdj.kksa ds ys[kkadu dh fof/k;k¡
6.4 (Methods of Accounting for Amalgam-
ations)
,dhdj.k ds ys[kkadu dh nks eq[; fof/k;k¡ bl izdkj gSa
—
fgrksa ds lewghdj.k dh fof/k
(1) (Pooling of interest method)
Ø; fof/k
(2) (The purchase method)
igyh fof/k lfeJ.k ds LoHkko ds ,dhdj.k dh n'kk eaas dke esa ykbZ tkrh gSA rFkk nwljh
fof/k Ø; ds LoHkko dh n'kk esa dke esa ykbZ tkrh gSA
fgrksa ds lewghdj.k dh fof/k fgrksa ds lewghdj.k
(Pooling of interest method)—
fof/k ds vUrxZr lHkh lEifÙk;ksa] nkf;Roksa vkSj lap;ksa dks gLrkarjh dEiuh }kjk muds fo|eku
ewY;ksa ij fy;k tk;s] tc rd fd bu dEifu;ksa }kjk viukbZ tk jgh ys[kkdau uhfr;ksa esa
fdlh vUrj ds dkj.k dksbZ lek;kstu visf{kr u gks tk;sA ifj.kke Lo:i] fuxZfer va'kiw¡th
ds :i esa fjdkMZ dh x;h jkf'k ds e/; vUrj ¼tek jksdM+ vFkok vU; lEifÙk;ksa ds :i esa
vfrfjDr izfrQy½ rFkk gLrkarjd dEiuh dh va'kiw¡th dh jkf'k ds chp vUrj dks lap;ksa ls
lek;ksftr fd;k tkuk pkfg;sA
Ø; fof/k Ø; fof/k ds varxZr] gLrkarjd dEiuh dh lEifÙk;ksa
(Purchase method)—
,oa nkf;Roksa dks muds fo|eku ewY;ksa ij 'kkfey djuk pkfg;s vFkok Ø; izfrQy dks O;fDrxr
:i ls fpfUgr lEifr;ksa ,oa nkf;Roksa dks ,dhdj.k dh frfFk ls mfpr ds vk/kkj ij izHkkfjr
fd;k tkuk pkfg;sA ysfdu oS/kkfud lap;ksa ds vfrfjDr gLrkarjd dEiuh dk dksbZ Hkh lap;
gLrkarjh dEiuh ds foÙkh; fooj.kksa esa lfEefyr ugha fd;k tkuk pkfg;sA gLrkrajd dEiuh ds
oS/kkfud lap; dks fuEu tujy izfof"V ds ek/;e ls gLrkarjh dEiuh ds fpV~Vs esa n'kkZ;k tkuk
pkfg;sA
Amalgamation Adjustment A/c Dr.
To Statutary Reserve
tc gLrkarjh dEiuh }kjk mijksDr oS/kkfud lap;ksa dks cuk;s j[kk tkuk t:jh u jgs rks
ys[sk dh foijhr izfof"V cukdj ,sls lap;ksa dk fujkdj.k djuk pkfg;sA Ø; fof/k esa gLrkarjh
dEiuh }kjk izkIr gLrkarjd dEiuh dh 'kq) lEifÙk;ksa ds ewY; ds Åij izkIr Ø; izfrQy dh
jkf'k ds vkf/kD; dks gLrkarjh dEiuh ds foÙkh; fooj.kksa esa [;kfr ds :i esa ekuk tkuk pkfg;sA
fdlh deh@U;wurk dks iw¡thxr lap; ds ek/;e ls fn[kk;k tk;sxkA [;kfr dks o"kks± dh
5
vof/k esa vifyf[kr fd;k tkuk pkfg;s( tc rd ,d yach vof/k dks U;k;ksfpr u Bgjk;k tk;sA
mnkgj.k
(Illustration)2
fyfeVsM ,oa fyfeVsM ds fpV~Bs bl izdkj gSa
X Y :
Balance Sheet, 31 March, 2008
nkf;Ro fyfe- fyfe- lEifÙk;k¡ fyfe- fyfe-
X Y X Y
````` ````` ````` `````
`10 izR;sd ds 50,00 30,00 Hkwfe ,oa Hkou 25,00 15,50
lerk va'k iw¡th la;a= ,oa ;a=
32,50 17,00
`100 izR;sd ds 14% 22,00 17,00 miLdj 5,75 3,50
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
218
iwokZf/kdkj va'k iw¡th fofu;ksx
7,00 5,00
lkekU; lap; Lda/k
5,00 2,50 12,50 9,50
fu;kZr ykHk lap; nsunkj
3,00 2,00 9,00 10,50
fofu;ksx vuqykHk lap; jksdM+ ,oa cSad
— 1,00 7,25 5,20
ykHk gkfu [kkrk
7,50 5,00
`100 izR;sd ds 13% 5,00 3,50
_.ki=
O;kikfjd ysunkj
4,50 3,50
vU; pkyw nkf;Ro
2,00 1,50
99,00 66,00 99,00 66,00
fyfeVsM] fyfeVsM ds O;kikj dks vizSy] dks ysuk r; djrh gS] Ø; izfrQy
X Y 1 2008
bl izdkj gS
—
(1) `10 izR;sd ds 3,50,000 lerk va'k Y fyfeVsM ds lerk va'k/kkfj;ksa dks le ewY;
ij fuxZfer fd;s tk;saxsA
(2) `100 izR;sd ds 15% iwokZf/kdkj va'k Y fyfeVsM ds iwokZf/kdkj va'k/kkfj;ksa dks 10%
ikfjrksf"kd ds lFk fuxZfer fd;s tk;saxsA
fyfeVsM ds _.ki=ksa dks fyfeVsM ds _.ki=ksa dh leku la[;k esa ifjofrZr fd;k
Y X
tk;sxk rFkk fyfeVsM ds oS/kkfud lapkjksa dks nks o"kks± rd vkxs ys tk;k tk;sxkA
Y
,dhdj.k ds i'pkr~ fyfeVsM ds fpV~Bs dks n'kkZ;k tk;s ;g ekurs gq, fd
X —
,dhdj.k lfeJ.k ds LoHkko dk gSA
(1)
,dhdj.k Ø; ds LoHkko dk gSA
(2)
lek/kku
(Solution)
(a) Amalgamation in the nature of merger :
Balance Sheet of X Ltd.
Liabilities ` '000 Assets ` '000
Equity Share Capital (` 100 each) 85,00 Land & Buildings 40,50
15% Preference Share Capital Plant & Machinery 49,50
(` 100) 18,70 Furniture & Fittings 9,25
14% Preference Share Capital 22,00 Investments 12,00
(` 100) Stock 22,00
General Reserve 80 Debtors 19,30
Export Profit Reserve 5,00 Cash & Bank 12,45
Investment Allowance Reserve 1,00
Profit & Loss A/c 12,50
13% Debentures (` 100 each) 8,50
Trade Creditors 8,00
Other current liabilities 3,50
165,00 165,00
© The Institute of Chartered Accountants of India
,dhdj.k
219
The difference between the amount recorded as share capital issued and the amount
of share capital of transferor company should be adjusted in reserves. Thus,
General Reserve = ` '000 [7,50 – (53,70 – 47,00)] = ` ('000) 80
(b) Amalgamation in the nature of purchase :
Balance Sheet of X Ltd.
Liabilities ` '000 Assets ` '000
Equity Share Capital (` 10 each) 85,00 Land & Buildings 40,50
15% Preference Share Capital Plant & Machinery 49,50
(` 100) 18,70 Furniture & Fittings 9,25
14% Preference Share Capital 22,00 Investments 12,00
(` 100) Stock 22,00
General Reserve 5,00* Debtors 19,30
Capital Reserve (working) 3,80 Cash and Bank 12,45
Profit & Loss A/c 7,50 Amalgamation
Adjustments A/c 3,00
Export profit Reserve 5,00
Investment Allowance Reserve 1,00
13% Debentures (` 100 each) 8,50
Trade Creditors 8,00
Other current liabilities 3,50
168,00 168,00
Workings : Capital Reserve arising on Amalgamation—
(A) Net Assets taken over : ` '000 ` '000
Sundry Asssets 66,00
Less :13% Debentures 3,50
Trade Creditors 3,50
Other current liabilities 1,50
8,50
57,50
(B) Purchases consideration :
To Equity Shareholders of Y Ltd, 35,00
To Preference Shareholders of Y Ltd, 18,70
53,70
(C) Capital Reserve (A-B) 3,80
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
220
mnkgj.k
(Illustration)1
fyfeVsM] fyfeVsM dk lafoy;u djrk gSA fyfeVsM dk fpV~Bk bl izdkj gSA
P S S
fpV~Bk
nkf;Ro (Liabilities) ````` lEifÙk;k¡ (Assets) `````
va'k iw¡th `100 izR;sd ds ¼iw.kZnÙk½ 2,00,000 fofo/k lEifÙk;k¡ 13,00,000
` 2,000 7% iwokZf/kdkj va'k
` 100 izR;sd ds ¼iw.kZnÙk½
lerk v'a k
5,000 5,00,000
lap;
3,00,000
_.ki=
6% 2,00,000
O;kikfjd ysunkj
1,00,000
13,00,000 13,00,000
fyfeVsM lger gS
P —
(i) P fyfeVsM us `100 okys 9% iwokZf/kdkj va'k fuxZfer fd;s P fyfeVsM us 3 va'k ds
vuqikr esa iwokZf/kdkj va'k fyfeVsM dks fn;sA
4 S
fyfeVsM ds _.ki=/kkfj;ksa dks fyfeVsM esa _.ki= tks izhfe;e ij
(ii) S S 6% 20%
'kksf/kr gksus Fks] ds cnys ca/kd _.ki= fuxZfer fd;sA
8%
(iii) izR;sd va'k ij `20 uxn esa Hkqxrku fd;s rFkk S fy- esa /kkfjr izR;sd ik¡p va'k ds
cnys `100 okys ¼cktkj ewY; `125 ½ 6 lerk va'k fuxZfer fd;sA
O;kikfjd nsunkj ds nkf;Ro dks ekuukA
(iv)
lek/kku
(Solution)
The Purchase consideration will be ````` Form
Preference Shareholders : 2,000 × 3/4 × 100 1,50,000 9% Pref. Shares
Equity Shareholders : 5,000 × 20 1,00,000 Cash
5,000 × 6/5 × 125 7,50,000 Equity Shares
10,00,000
ekuk dh] fofue; ij mRiUu dqN fHkUuksa dh la[;k ds chl va'kksa ¼ih fyfeVsM esa lerk va'kksa
ds rqY;½+ gsrq izR;sd dks ,d lkS iPphl #i;s izfr va'k dh nj ls Hkqxrku djuk gksxk] 'ks"k jkf'k
lerk va'kksa ds fuxZeu }kjk r; dh tk;sxhA oSdfYid :i ls] fHkUukRed va'k izek.k i= fuxZfer
gksaxs] ;s izLrqfr ij va'kksa esa ifjofrZr gksaxs&fHkUukRed va'k izek.k i= ds /kkjd ,sls vU; izek.ki=
Ø; djsaxs ;k vius }kjk /kkfjr dks csp nsaxsA
* , ,l 14 ds vuqlkj] lekesyu ds fy, izfrQy gLrkarjh dEiuh }kjk gLrkUrkjd dEiuh ds va'k/kkfj;ksa dks
fuxZfer dqy va'kksa ;k vU; izfrHkwfr;ksa rFkk udn ;k vU; laifŸk;ksa ds :i esa fd;s x;s Hkqxrku ds ;ksx ds leku
gksrk gSA blfy, Ω.ki= /kkfj;ksa dks fuxZfer Ω.ki=ksa dks ÿ; izfrQy esa 'kkfey ugha fd;k tk;sxkA O;kikfjd
ysunkjksa dh rjg] ,l fyfeVsM ds Ω.ki=ksa ds nkf;Ro ds lEcU/k esa bUgsa fyfeVsM }kjk u, Ω.ki=ksa dks tkjh
P 8%
dj r; fd;k tk;sxkA
© The Institute of Chartered Accountants of India
,dhdj.k
221
mnkgj.k
(Illustration)2
fyfeVMs ] fyfeVMs ds lfaoy;u dk fu.k;Z yrs k gAS fyfeVMs dk fpVV~ k bl idz kj gS
Y X X —
fpV~Bk
(Balance Sheet)
nkf;Ro (Liabilities) ````` lEifÙk;k¡ (Assets) `````
`100 izR;sd ds ¼iw.kZnÙk½ 3,00,000 'kq) lEifÙk;k¡ 2,90,000
lerk va'k
3,000
ykHk&gkfu [kkrk
70,000
iwokZf/kdkj va'k
. 60,000 ———
3,60,000 3,60,000
Y fyfeVsM] iwokZf/kdkj va'k /kkfj;ksa ds Hkqxrku gsrq udn esa ` 60,000 pqdkus rFkk 'ks"k esa
mlds ` 120 izfr ewY; ij lerk va'k }kjk nsus ds fy, lger gSA Y fyfeVsM }kjk pqdrk Ø;
izfrQy dh x.kuk djsa rFkk bls dSls pqdk;k tk;sxkA
lek/kku
(Solution)
X fyfeVsM ds ` 3,000 va'kksa dk ewy; ` 70 = ` 2,10,000
Ø; izfrQy gksxk
⇒ lerk va'kks gsrq ` 2,10,000 + iwokZf/kdkjh va'k/kkfj;ksa lacaf/kr nkf;Ro gsrq
` 60,000
⇒ ` 2,70,000
mijksDr esa ls ` 60,000 uxn esa gksxk vkSj Y fyfeVsM ds lerk va'k ds :i esa
`2,10,000,` 120 izfr va'k fuxZfer gS( va'kksa dh la[;k tks fd
fuxZfer fd tk;sxh ⇒` 2,10,000 / ` 120
⇒ ` 1750 lerk v'a k
foØsrk dEiuh dh iqLrdksa dks cUn djus dh tuZy izfof"V;k¡
6.5 (Journal Enteries
to Close the Books of Vendor Company)
fuEufyf[kr mnkgj.k esa nSfud izfof"V;k dh tk;sxhA fyfeVsM] fyfeVsM ds
Wye Zed
O;olk; dks vfèkx`fgr djrk gSA ftldk vkfFkZd fpV~Vk dks bl izdkj gS
31 Dec., 2008 :
nkf;Ro (Liabilities) ````` lEifÙk;k¡ (Assets) `````
`100 izR;sd ds va'k esa [;kfr 2,00,000
foHkkftr va'k iw¡th
iwokZf/kdkj va'k iw¡th Hkwfe ,oa Hkou
6% 4,00,000 4,00,000
lerk va'k iw¡th la;a= ,oa ;a=
8,00,000 6,00,000
iw¡thxr lap; ,dLo
1,00,000 50,000
ykHk gkfu [kkrk Lda/k
50,000 1,50,000
_.ki= iqLrdh; _.k
6% 2,00,000 1,80,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
222
mijksDr ij vnÙk C;kt jksdM+ vf/kdks"k
12,000 70,000
deZpkjh {kfriwfrZ lap; vfHkxksid deh'ku
8,000 40,000
¼vuqekfur nkf;Ro `5,000 ½
O;kikfjd ysunkj
1,20,000
16,90,000 16,90,000
fyfeVsM lHkh lEifÙk;ksa ¼jksdM+ dks NksM+ dj½ vkSj nkf;Ro ¼_.ki=ksa ij vYi C;kt
Wye
dks NksM+dj½ dks vius vf/kdkj esa ysxk rFkk fuEu Hkqxrku djsxk
—
(i) Zed fy- esa fo|eku _.ki=ksa gsrq] Wye fy- esa ` 2,00,000 ds 7% _.ki= ¼`100
izR;sd½] bl mn~ns'; gsrq Wye fy- dk izR;sd _.ki= `105 ewY; ds leku ekuk
x;k gSA
(ii) Zed fy- esa izR;sd iwokZf/kdkj va'k gsrq `10 uxn rFkk Wye fy- esa ,d 9%`100
izR;sd dk iwokZf/kdkj va'kA
(iii) Zed fy- esa izR;sd lerk va'k gsrq `20 uxn esa rFkk `100 izR;sd dk Wye fy- esa ,d
lerk va'k tks `140 cktkj ewY; j[krk gSA
(iv) Zed fy- ds lekiu ds O;; `10,000 dh lhek rd Wye fy- }kjk izfriwfrZ fd;s
tk;saxsA okLrfod O;;ksa dh jkf'k `12,500 gSA
Wye fy- Hkwfe rFkk Hkou `5,50,000 ij] ;a= ,oa la;= `6,50,000 ij r; ,dLo `20,000
ij ewY;kafdr djrk gSA
Purchase Consideration :
````` Form
(i) Preference Share : ` 10 per share 40,000 Cash
Preference shares 4,00,000 4,40,000 Preference shares
(ii) Equity shares : 20 per share 1,60,000 Cash
8,000 equity shares in
Wye Ltd. @ ` 140 11,20,000 12,80,000 Equity shares
17,20,000
foØsrk dEiuh dh iqLrdksa dks cUn djus ds fofHkUu pj.k
(Step to Close the
Books of the Vendor Company)—
olwyh [kkrk [kksysa ,oa iqLrd ewY; ij lHkh lEifÙk;ksa dks vUrfjr dj nsaA
1.
viokn % ;fn Ørs k dEiuh }kjk jkds M+ ugha yh tk jgh gS rks mldks vUrfjr u djAas
uksV ykHk gkfu [kkrk ¼MsfcV½ vkSj vifyf[kr u fd;s tkus okys O;; lEifÙk;k¡
: -
ugha gSa vr% vO;;ksa dks olwyh [kkrs esa gLrkarfjr ugha djuk pkfg;sA
mijksDr n'kk esa fuEu tuZy ys[kk gksxk
—
The journal entry in the above case is : ` `
Realisation A/c Dr. 15,80,000
To Sundries—
Goodwill 2,00,000
Land & Building 4,00,000
© The Institute of Chartered Accountants of India
,dhdj.k
223
Plant & Machinery 6,00,000
Patents 50,000
Stock 1,50,000
Book debts 1,80,000
(Transfer of Assets to Realisation Account on Sale of Business to Wye Ltd.)
olwyh [kkrs esa mu nkf;Roksa dks gLrkarfjr djuk pkfg;s ftudks Øsrk dEiuh }kjk
2.
fy;k tk jgk gksA izko/kkuksa dh n'kk esa og Hkkx tks Hkfo"; esa mRiUu gks ldus okyh
nkf;Ro dh jkf'k dks n'kkZrk gSA bl izdkj gLrkarfjr fd;k tk;s rFkk og Hkkx tks
vko';d ugha gS ¼vFkkZr~ lap; okyk Hkkx½ ykHk ds :i esa ekuk tkuk pkfg;s]
rnkuqlkj mudk ys[kk fuEu izdkj fd;k tk;sxkA
` `
6% Debentures in Wye Ltd. Dr. 2,00,000
Workmen's Compensation Reserve Dr. 5,000
Trade Creditors Dr. 1,20,000
To Realisation A/c 3,25,000
(Transfer of liabilities taken over by Wye Ltd.
to Realisation A/c)
Ø; izfrQy dh jkf'k ls Øsrk dEiuh dk [kkrk MsfcV djsa ,oa olwyh [kkrk ØsfMV
3.
djsaA
(Cr.)
` `
Wye Ltd. Dr. 17,20,000
To Realisation A/c 17,20,000
(Amount receivable from Wye Ltd. for
sale of business)
Ø; izfrQy izkIr gksus ij tks izkIr gks ¼jksdM+] _.ki=] va'k vkfn½ MsfcV djas
4. (Dr.)
,oa Øsrk dEiuh dks ØsfMV djsaA
(Cr.)
` `
Cash Dr. 2,00,000
9% Preference shares in Wye Ltd. Dr. 4,00,000
Equity Shares in Wye Ltd. Dr. 11,20,000
To Wye Ltd. 17,20,000
(Receipt of purchase consideration
from the purchase company)
lekiu ds O;;ksa dks izR;sd ekeys dh ifjfLFkfr;ksa ds vuqlkj ysuk iM+rk gSA ;fn
5.
foØsrk dEiuh mudks Lo;a ogu djrh gS rks olwyh [kkrs dks MsfcV fd;k tkrk gS rFkk
jksdM+@cSad [kkrs dks ØsfMV fd;k tkrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
224
;fn O;; Øsrk dEiuh }kjk ogu fd;s tkrs gSa rks iz'u dks fuEu nks rjhdksa esa ls fdlh
,d rjhds ds vUrxZr fuiVk;k tk ldrk gSA
bls foØsrk dEiuh dh iqLrdksa ls pqdk;k tk ldrk gSA
(i)
;fn O;;ksa dks igys foØsrk dEiuh }kjk pqdk;k tkrk gS rFkk ckn esa Øsrk dEiuh
(ii)
}kjk Hkqxrku fd;k tkrk gS rks fuEu nks ys[ks cuk;s tk;saxsA
foØsrk dEiuh }kjk O;;ksa dk Hkqxrku fd;k tkrk gS rks Øsrk dEiuh dks
(a)
MsfcV djsa ,oa jksdM+ [kkrs dks ØsfMV djsaA
tc O;;ksa dh izfriwfrZ dh tkrh gS rks jksdM+ [kkrk MsfcV djsa ,oa Øsrk
(b)
dEiuh [kkrk ØsfMV djsaA
mijksDr n'kk esa Wye fyfeVsM dks dsoy vf/kdre ` 10,000 pqdkuk gSA tcfd
O;; dh xbZ jkf'k ` 2,500 gS vr% ` 2,500 Zed fyfeVsM }kjk ogu dh tk;sxhA
fuEufyf[kr visf{kr izfof"V;k gksaxh
—
````` `````
Wye Ltd. Dr. 10,000
Realisation A/c Dr. 2,500
To Cash A/c 12,500
(Liquidation expenses out of which
` 10,000 is payable by Wye Ltd.)
Cash A/c Dr. 10,000
To Wye Ltd. 10,000
(Account reimbursed by Wye Ltd. for expense)
nkf;Roksa dks Øsrk dEiuh }kjk ugha fy;k tkrk gSA mudksa pqdk fn;k tkrk gS nkf;Roksa
6.
dk Hkqxrku djus ij lac) nkf;Roksa dk [kkrk MsfcV rFkk jksdM+ [kkrk ØsfMV
(Dr.)
fd;k tkrk gSA okLro esa Hkqxrku dh xbZ jkf'k ,oa iqLrdh; ewY; ds e/; esa dksbZ
(Cr.)
vUrj gksrk gS rks mls olwyh [kkrs esa gLrkarfjr djrs gSaA bl lEcU/k esa fyfeVsM
Zed
fuEu ys[ksa cuk;sxhA
````` `````
Interest Outstanding Dr. 12,000
To Debentureholders A/c 12,000
(Amount due to debenture holders
for debentures interest)
Debentureholders Dr. 12,000
To Cash A/c 12,000
(Debentureholders paid cash `12,000
for outstanding interest)
© The Institute of Chartered Accountants of India
,dhdj.k
225
vf/keku va'k/kkfj;ksa dks muds ns; jkf'k ls ØsfMV djsa ,oa vf/keku va'kiw¡th dks
7. (Cr.)
iqLrdksa esa fn[kkbZ xbZ jkf'k ls MsfcV djsa] ;fn nksuksa ds e/; dksbZ vUrj gks rks
(Cr.)
mls olwyh [kkrs esa gLrkarfjr djsaA
6% Pref. Share Capital A/c Dr. 4,00,000
Realisation A/c Dr. 40,000
To Preference Shareholders A/c 4,40,000
(The amount due to preference shareholders
for capital and the extra amount payable
under the scheme of absorption)
fVIi.kh fdlh ladsr ds izfrdwy dh vuqifLFkfr esa iwokZf/kdkj va'k/kkjh vius }kjk
—
dsoy la;ksftr iw¡th ds vf/kdkjh gkssaxs ysfdu ysunkjksa dks Hkqxrku djus ds i'pkr~
;fn dks"k iw.kZ iwokZfèkdkj va'kksa dk nkok lUrq"V djus ds fy;s i;kZIr ugha gks rks mUgsa
?kkVs ds ifj.kke dh fLFkfr] ;kfu gkfu ls xqtjuk iM+sxkA
vf/keku va'k/kkjdksa dks MsfcV djsa rFkk mudks tks Hkh fn;k tk;s mls ØsfMV djsaA
8.
mijksDr n'kk esa fuEu ys[kk gksxk
—
````` `````
Perference shareholders A/c Dr. 4,40,000
To Cash A/c 40,000
To 9% Preference shares in Wye Ltd. 4,00,000
(Cash and preference shares in Wye Ltd.
given to preference shareholders)
lerk va'kiw¡th vkSj ykHk gkfu dk cks/k djkus okys [kkrs ¼ftlesa olwyh [kkrk lEefyr
9. -
gS½ esa lerk va'k/kkfj;ksa ds [kkrs esa gLrkarfjr djsaaA blls lerk va'k/kkfj;ksa dks mudh
ns; jkf'k dk irk pysxkA
bl lEcU/k esa fuEu izfof"V;k¡ gkasxh
—
````` `````
Equity Share Capital A/c Dr. 8,00,000
Capital Reserve A/c Dr. 1,00,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
226
Profit and Loss A/c Dr. 50,000
Workmen's Compensation Reserve A/c Dr. 3,000
Realisation A/c Dr. 4,22,500*
To Sundry Equity Shareholders A/c 13,75,500
(Various accounts representing capital and
profit transferred to Equity0 Shareholders
Account)
Equity ShareholdersA/c Dr. 40,000
To Underwriting Commission A/c 40,000
(Underwriting Commission A/c closed
by transfer to Equity Shareholders A/c)
lerk va'k/kkjdksa ds nkoksa dh larqf"V ij muds [kkrs dks MsfcV djsa ,oa tks Hkh
10. (Dr.)
mudks fn;k tk;s mlls ØsfMV djsaA
(Cr.)
````` `````
Equity Shareholders A/c Dr. 13,35,500
To Equity Shares in Wye Ltd. 11,20,000
To Cash A/c** 2,15,500
Øsrk dEiuh dh iqLrdksa esa izfof"V;k¡
6.6 (Entries in the Books of Purchasing Com-
pany)
Ø; izfrQy dh jkf'k ls O;olk; Ø; [kkrs dks MsfcV djsa rFkk foØsrk dEiuh ds
(1)
lgk;d dks ØsfMV djsaA
(Cr.)
` `
Business Purchase A/c Dr. 17,20,000
To Liquidator of Zed Ltd. 17,20,000
(Amount payable to Zed Ltd. as per agreement dated...)
* The Realisation Account will appear as follows :
Realsation Account
````` `````
To Sundry Assets 15,80,000 By Sundry Liabilities 3,25,000
To Cash (excess expenses 2,500 By Wye Ltd. 17,20,000
of liquidation)
To Preference Shareholders 40,000
To Equity Shareholders A/c-
profit transferred 4,22,500
20,45,000 20,45,000
**fo|kfFkZ;ksa dks jksdM+ vf/kdks"k fudkyus ds fy;s jksdM+ [kkrk cukuk pkfg;sA
© The Institute of Chartered Accountants of India
,dhdj.k
227
Øsrk dEiuh }kjk ¼[;kfr dks NksM+dj½ yxk;s x;s ewY; ij lEifÙk;ksa dks MsfcV
(2) (i)
djsaA
fy;s x;s nkf;Roksa dks LohÑr ewY; ls ØsfMV djsa rFkk O;olk; Ø; [kkrs dks
(ii)
Ø; izfrQy dh jkf'k ls ØsfMV djsaA
foØsrk dEiuh }kjk fy, x;s va'kksa] ;fn dksbZ gks rks dks ,slh va'kksa dh ykxr
(iii)
ls bl [kkrs dks ØsfMV djsaA
;fn mijksDr ,oa esa fd;s x;s ØsfMV dh jkf'k mijksDr esa dh xbZ
(iv) (ii) (iii) (i)
MsfcV dh jkf'k ls T;knk gks rks bl vUrj dh jkf'k dks [;kfr [kkrs esa MsfcV
djuk pkfg;sA tcfd foijhr fLFkfr esa vUrj dh jkf'k dks iw¡th lap; [kkrs esa
ØsfMV djuk pkfg;sA
fVIi.kh [;kfr ;k iw¡th lap; dh jkf'k ;gk¡ 'kkfey djrs gq, flQZ iwoZxkeh
(Notes)—
rjhds ls izkIr jkf'k gh yh tk;sxhA mijksä n'kk esa fuEufyf[kr izfof"V;k¡ ikfjr
gksaxh
—
````` `````
Sundries Dr.
Land and Building A/c 5,50,000
Plant and Machinery A/c 6,50,000
Patents A/c 20,000
Stock A/c 1,50,000
Sundry Debtors 1,80,000
Goodwill 5,05,000
To Sundries
Provision for Workmen's Compenasation A/c 5,000
Trade Creditors 1,20,000
Debentures in Zed Ltd. 2,10,000
Business Purchases Account 17,20,000
(Various assets and liabilities taken over
from Zed Ltd. Goodwill ascertained as a
balancing figure)
(3) On the payment to the vendor company the balance at its credit, the entry to be
made by Wye Ltd. shall be :
````` `````
Liquidator of Zed Ltd. Dr. 17,20,000
To Cash 2,00,000
To 9% Preference Share Capital A/c 4,00,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
228
To Equity Share Capital A/c 8,00,000
To Securities Premium A/c 3,20,000
(Payment of cash and issue of shares in
satisfaction of purchase consideration)
(4) Debentures in Zed Ltd. A/c Dr. 2,10,000
To 7% Debentures A/c 2,00,000
To Premium on Debentures A/c 10,000
;fn Øsrk dEiuh dks foØsrk dEiuh ds lekiu ds O;; Hkh pqdkus gksrs gSa rks jkf'k dks
(5)
[;kfr ;k iw¡thxr lap; [kkrk] tSlh Hkh fLFkfr gks esa MsfcV fd;k tkuk pkfg;A
Goodwill Account Dr. 10,000
To Cash Account 10,000
(Amount paid towards liquidation expenses on Zed Ltd.)
Ø; ewY; ij izfof"V fo|kFkhZ ukVs djxas s fd Ørs k dEiuh ds
(Entries at par value)—
[;kfr [kkrs ea s ¼pj.k ua- ½ MfscV fd;k tk;xs kA yfsdu cMh+ jkf'k v'a k ihzfe;e [kkrs s ea s jgxs h ¼pj.k
2
ua- ½A nkus ka s dk le;kts u ugha fd;k tk ldrk gSA ysfdu] Lohdk;Z jgsxk ;fn va'kksa ds cktkj
3
ewY; ds vk/kkj ij le>kSrk fd;k tk;s ysfdu Øsrk dEiuh ds va'kksa ds leewY; ds vk/kj ij gh
dsoy izfof"V;k¡ cukbZ tk;saA bldk vFkZ gksxk fd [;kfr [kkrk ¼vFkok iw¡th lap;½ va'k izhfe;e
Lor% gh lek;ksftr gksaxsA
vr% dEiuh _.k ;fn Øsrk dEiuh foØsrk ds izfr fdlh jkf'k ls _.kh gS vFkok blds
foijhr gS rks ,slh jkf'k dks ,d dEiuh ds nsunkjksa esa 'kkfey fd;k tk;s rFkk nwljh dEiuh ds
ysunkjksa esa bldks fuEufyf[kr ys[ks }kjk lek;ksftr fd;k tkuk pkfg;sA
Sundry Creditors Dr.
To Sundry Debtors
lkekU; vf/kxzg.k dh izfof"V;ksa dks ikfjr djus ds ckn] izfof"V dh tkuh pkfg,A
olwyh [kkrk rS;kj djus ds le; rFkk O;olk; Ø; ds ys[ks cukus ds le; bl rF; dh
vkSj è;ku nsus dh dksbZ vko';drk ugha gS D;ksafd nksuksa dEifu;k¡ ,d nwljs ls ikjLifjd :i ls
_.kh gSA
LdU/k ds ewY; dk lek;kstu O;olk; ds
(Adjustment of the value of stock)—
vfèkxzg.k ds i'pkr~ vUr%dEiuh _.k lkekU;r% eky ds Ø; rFkk foØ; ls mRiUu gksrk gSA
vr% O;olk; ds foØ; ds le; ij nsunkj dEiuh ds LVkWd esa ,slk eky cpk jg ldrk gS] ;k
,slk ykHk Hkh 'kkfey gqvk gks ldrk gS] tks mlus ysunkj dEiuh ls [kjhnk gks ;k ysunkj dh
ykxr esa ysunkj dEiuh }kjk dek;k x;k ykHk gksA O;olk; ds vf/kxzg.k ds i'pkr~ ,sls ykHk
dks njfdukj dj nsuk vko';d gks tkrk gSA
bl izdkj dk ys[kk Øsrk dEiuh }kjk fd;k tk;sxkA
© The Institute of Chartered Accountants of India
,dhdj.k
229
;fn ;g foØsrk dEiuh gS] ftlds LdU/k@jgfr;s esa ,sls vf/kxzg.k dh izfof"V;k¡ cukrs
le; LdU/k ds ewY; dks dEiuh dh ykxr rd de fd;k tk;sxk tks O;olk; dk vf/kx`g.k
dj jgh gS rFkk Lor% gh [;kfr vFkok iw¡thxr lap; ¼tSlh Hkh fLFkfr essa gks½ lek;ksftr gks
tk;sxkA
ysfdu ;fn foØsrk dEiuh }kjk foØ; fd;k tkrk gS rFkk jgfr;k O;olk; dEiuh
vf/kxzfgr dj jgh gS rks ckn okyh dEiuh dks [;kfr ¼iw¡th lap; [kkrk½ MsfcV djuk gksxk rFkk
Lda/k esa 'kkfey ykHk dh jkf'k ls Lda/k dks ØsfMV djuk gksxkA
mnkgj.k
(Illustration)3
dks vkfFkZd fpV~Bk bl izdkj gSA
31 March, 2008
Best Ltd. Better Ltd.
¼`````yk[kksa esa½ ¼`````yk[kksa esa½
Best Better Best Better
Ltd. Ltd.. Ltd. Ltd..
va'k iw¡th : ````` ````` ````` `````
`100 izR;sd ds iw.kZnÙk va'k 20 10 LFkk;h lEifr;k¡ 25 15
lap; ,oa vkf/kD; fofu;ksx
10 8 5 —
vU; nkf;Ro pkyw nkf;Ro
20 2 20 5
50 20 50 20
fuEu lwpuk,¡ bl izdkj gSa
—
(a) Better fyfeVsM ds va'kksa esa Best fyfeVsM ds `3,00,000 ds fofu;ksx lEefyr gSa
ftudh Qsl osY;w `2,00,000 gSA
dks fyfeVMs }kjk iRz ;ds nks v'a kka s ds cnys ea s lpa ; vkjS vkf/kD;
(b) 1 April, 2008 Better
ds vfrfjDr ,d va'k fuxZfer fd;kA
;g lgefr gq;h Fkh fd fiNys fpV~Bs ds vk/kkj ij fyfeVsM fyfeVsM
(c) Best Better
dk O;olk; Ø; dj ysxhA ;g fu.kZ; fyfeVsM esa izfrQy va'kksa ds vkcaVu dk
Best
:i ys ysrk gSA
(d) cksul va'k ds fuxZeu ds i'pkr~ Best fyfeVsM ds va'kksa ewY; `150 gS vkSj Better
fyfeVsM ds va'kksa dk ewY; ¼cksul 'ks;j nsus ds i'pkr~½ `100 gSaA va'kksa dk vkcaVu
bUgha ewY;ksa ds vk/kkj ij fd;k tk;sxkA
(e) Better fyfeVsM ds nkf;Roksa esa Best fyfeVsM ds `1 yk[k lEefyr gSaA Best fyfeVsM
dks bl [kjhn dh ykxr ij 25% ykHk feyrk gSA bu Ø;ksa esa ls `50,000 dk eky
mijksDr vkfFkZd fpV~Bs dh frfFk ij Lda/k ds :i esa j[kk tkrk gSA
fyfeVsM dh iqLrdksa esa vafre [kkrk cgh cukb;s ,oa fyfeVsM dh
Better Best
iqLrdksa esa izkjafHkd izfof"V;k¡ dhft;s rFkk vizSy] dks vf/kxzg.k ds ckn
1 2008
vkfFkZd fpV~Bk cukb;sA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
230
lek/kku
(Solution)
LEDGER OF BETTER LIMITED
Fixed Assets Account
````` `````
To Balance b/d 15,00,000 By Realisation A/c (Transfer) 15,00,000
Current Assets Account
````` `````
To Balance b/d 5,00,000 By Realisation A/c (Transfer) 5,00,000
Liabilities Account
````` `````
To Realisation A/c 2,00,000 By Balance b/d 2,00,000
Realisation Account
````` `````
To Fixed Assets A/c 15,00,000 By Liabilities A/c 2,00,000
To Current Assets A/c 5,00,0000 By Best Limited 15,00,000
(Purchase Consideration)
By Shareholders' A/c 3,00,000
(Loss on Realisation)
20,00,000 20,00,000
Share Capital Account
````` `````
To Sundry Shareholders By Balance b/d 10,00,000
A/c - (transfer) 15,00,000 By Reserves & Surplus A/c
(Bonus issue) 5,00,000
15,00,000 15,00,0000
Reserves & Surplus A/c
````` `````
To Share Capital (Bouns By Balance b/d 8,00,000
issue) 5,00,000
" Sundry Shareholders 3,00,000
8,00,000 8,00,000
Best Ltd.
````` `````
To Realisation A/c-Purchase By Sundry Shareholders (1/5 of
Consideration 15,00,000 Purchases Consideration) 3,00,000
By Shares in Best Ltd. 12,00,000
15,00,000 15,00,000
© The Institute of Chartered Accountants of India
,dhdj.k
231
Shares in Best Ltd.
````` `````
To Best Ltd. 12,00,000 By Sundry Shareholders A/c 12,00,000
Sundry Shareholders A/c
````` `````
To Realisation A/c 3,00,000 By Share Capital A/c 15,00,000
(Loss) By Reserves & Surplus A/c 3,00,000
To Best Ltd. 3,00,000
To Shares in Best Ltd. 12,00,000
18,00,000 18,00,000
JOURNAL OF BEST LTD.
2008 Dr. Cr.
````` `````
Apr.1 Fixed Assts A/c Dr. 15,00,000
Current Assets A/c Dr. 5,00,000
To Liabilities A/c 2,00,000
To Liquidator of Better Ltd. 12,00,000
To Capital Reserve A/c 3,00,000
To Shares in Better Ltd. 3,00,000
(Assets & Liabilities of Better Ltd. taken over
for an agreed purchase consideration of
` 12,00,000 and cancellation of investments, held
in Better Ltd., at ` 3,00,000 as per agreement
dated....)
Liquidator of Better Ltd. Dr. 12,00,000
To Share Capital A/c 8,00,000
To Securities Premium A/c 4,00,000
(Discharge of purchase consideration by the
issue of equity shares of ` 8,00,000 at a pre-
mium of ` 50 per share as per agreement )
Sundry Creditors A/c Dr. 1,00,000
To Sundry Debtors A/c 1,00,000
(Amount due from better Ltd., and included in
its creditors taken over, cancelled against own
sundry debtors )
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
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Capital Reserve A/c Dr. 10,000
To Current Assets (Stock) A/c 10,000
(Unrealized profit on stock included in current
assets of Better Ltd. written off to reserve
Account )
Working Note—
Calculation of Purchase consideration—
`````
Issued Capital of Better Ltd. (after bonus issue) at
` 100 per share 15,00,000
Less : Held by Best Ltd. 3,00,000
Held by outsiders, valued at ` 100 per share 12,00,000
Purchase consideration has been discharged by Best Ltd. by the issue of shares for
` 8,00,000 at a premium of ` 4,00,000 This gives the value of ` 150 per share.
Balance Sheet of Bets Ltd. (After absorption)
````` ````` `````
Share Capital Fixed Assets
Authorised Opening Balance 25,00,000
..shares of ` 100 each Acquired during
Issued & Subscribed the year 15,00,000 40,00,000
28,000 shares of ` 100 Investment 2,00,000
each fully paid 28,00,000 Current Assets 23,90,000
of the above (8,000 shares
have been issued for
consideration other than cash)
Reserves & Surplus :
Securities Premium 4,00,000
Capital reserves 2,90,000
Other Reserves and Surplus 10,00,000
Current Liabilities 21,00,000
65,90,000 65,90,000
© The Institute of Chartered Accountants of India
,dhdj.k
233
mnkgj.k
(Illustration)4
fyfeVsM vkSj fyfeVsM ,d u;h dEiuh fyfeVsM ds :i esa ,dhÑr gksrh gSA
K L LK
,dhdj.k dh frfFk ij nksuksa dEifu;ksa dh foÙkh; fLFkfr bl izdkj gS
:
K Ltd. L Ltd. K Ltd. L Ltd.
````` ````` ````` `````
va'k iw¡th ` 100 izR;sd [;kfr 80,000
ds lerk va'k Hkwfe ,oa Hkou
8,00,000 3,00,000 4,50,000 3,00,000
` 100 izR;sd ds 7% 4,00,000 3,00,000 la;a= ,oa ;a= 6,20,000 5,00,000
iwokZf/kdkj va'k
_.ki= miLdj
5% 2,00,000 60,000 20,000
lkekU; lap; fofo/k nsunkj
— 1,00,000 2,75,000 1,75,000
ykHk&gkfu [kkrk Hk.Mkj ,oa Lda/k
4,31,375 87,175 2,25,000 1,40,000
fofo/k ysunkj jksdM+ vf/kdks"k
1,00,000 2,20,000 1,20,000 55,000
lqjf{kr _.k gLrLFk jksdM+
— 2,00,000 41,375 17,175
izkjfEHkd O;;
60,000
19,31,375 12,07,175 19,31,375 12,07,175
,dhdj.k dh 'krsZ bl izdkj gSa
—
nksuksa dEifu;ksa ds nkf;Roksa dk iqokZuqeku ekuk x;k gSA
(1)
(2) ` 20 izR;sd ds ` 5 iwokZf/kdkj va'k LK fyfeVsM }kjk pqdrk iw¡th ` 18 izfR;kth izfr
va'k ` 4 nksuksa dEifu;ksa }kjk vf/kxzfgr iwokZf/kdkj va'k fuxZfer fd;s tk;saxsA
vf/kdrk esa] nksuksa dEifu;ksa ds lerk va'k/kkfj;ksa dks vko';d uxn Hkqxrku djuk
pkfg;sA nksuksa dEifu;ksa ds va'kksa dk vkarfjd ewY; ds vuqlkj] nksuksa dEifu;ksa ds
va'kèkkfj;ksa ds vf/kdkj dks lek;ksftr djuk vko';d gSA LK fy- esa ` 20 izR;sd ds
N% lerk va'kksa dk fuxZeu ` 18 pqdrk dh nj ls ` 4 izfr va'k fizfe;e ij nks
dEifu;ksa esa izR;sd /kkfjr lerk va'k gsrq fd;k x;kA
fyfeVsM us _.ki= iw.kZnÙk ewY; ij fuxZfer fd;s rkfd fyfeVsM ds
(3) LK 6% K 5%
_.ki=ksa dk cV~Vs ij Hkqxrku gks tk;sA
5%
lHkh lEifÙk;ksa ,oa nkf;Roksa dks muds iqLrdh; ewY; ij ys fy;k x;k] Ldaèk
(4) (i)
,oa nsunkjks ij Øe'k% ,oa dk izko/kku fd;k x;k gSA
2% 2½%
(ii) K fyfeVsM ds fofo/k nsunkjksa esa L fyfeVsM ds ` 20,000 lEefyr gSaA
(5) K fyfeVsM ds fofo/k nsunkjksa us L fyfeVsM ls ns; ` 20,000 'kkfey gSaA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
234
lek/kku
(Solution)
BOOKS OF K LTD.
Realisation Account
````` `````
To Goodwill 80,000 By 5% Debentures 2,00,000
To Land & Building 4,50,000 By Sundry creditors 1,00,000
To Plant & Machinery 6,20,000 By L K Ltd. 15,60,000
To Furniture & Fitting 60,000 (Purchase consideration)
To Sundry debtors 2,75,000 By Equity shareholders A/c 51,375
To Stores & Stock 2,25,000 (loss)
To Cash at Bank 1,20,000
To Cash in hand 41,375
To Preference shareholders
(excess payment) 40,000
19,11,375 19,11,375
Equity Shareholders A/c
````` `````
To Preliminary Expenses 60,000 By Share capital 8,00,000
To Realisation A/c (loss) 51,375 By Profit & Loss A/c 4,31,375
To Equity Shares in LK Ltd. 10,56,000
To Cash 64,000
12,31,375 12,31,375
L K Ltd. A/c
````` `````
To Realisation A/c 15,60,000 By Equity Shares in LK Ltd.
For Equity 10,56,000
Pref. 4,40,000 14,96,000
By Cash 64,000
15,60,000 15,60,000
BOOKS OF K LTD.
Realisation Account
````` `````
To Land & Building 3,00,000 By Sundry creditors 2,10,000
To Plant & Machinery 5,00,000 By Secured loan 2,00,000
© The Institute of Chartered Accountants of India
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235
To Furnitures & Fittings 20,000 By L K Ltd. (Purchase
To Sundry debtors 1,75,000 consideration) 7,90,000
To Stock of stores 1,40,000 By Equity shareholders A/c—
To Cash at bank 55,000 Loss 37,175
To Cash in hand 17,175
To Pref. Shareholders 30,000
12,37,175 12,37,175
Equity Shareholders Account
````` `````
To Equity shares in LK Ltd. 3,96,000 By Share Capital 3,00,000
To Realisation 37,175 By Profit & Loss A/c 97,175
To Cash 64,000 By Reserve 1,00,000
4,97,175 4,97,175
LK Ltd. Account
````` `````
To Realisation A/c 7,90,000 By Equity Shares in LK Ltd.
For Equity 3,96,000
Preference 3,30,000 7,26,000
By Cash 64,000
7,90,000 7,90,000
Workings Notes :
(i) Purchase consideration
K Ltd. L Ltd.
` `
Payable to preference shareholders :
Preference shares at ` 22 per share 4,40,000 3,30,000
Equity Shares at ` 22 per share 10,56,000 3,96,000
Cash [See W.N. (ii)] 64,000 64,000
15,60,000 7,90,000
(ii) Value of Net Assets
K Ltd. L Ltd.
` `
Goodwill 80,000
Land & Building 4,50,000 3,00,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
236
Plant & Machinery 6,20,000 5,00,000
Fumiture & Fittings 60,000 20,000
Debtors less 2.5% 2,68,125 1,70,625
Stock less 2% 2,20,500 1,37,200
Cash at Bank 1,20,000 55,000
Cash in hand 41,375 17,175
18,60,000 12,00,000
Less : Debentures 2,00,000 —
Creditors 1,00,000 2,10,000
Secured Loans 3,00,000 2,00,000 4,10,000
15,60,000 7,90,000
Payable in shares 14,96,000 7,26,000
Payable in cash 64,000 64,000
© The Institute of Chartered Accountants of India
,dhdj.k
237
lkjka'k
(SUMMARY)
fdlh Hkh dEiuh dks foÙk@dks"k ds vusd lzksr miyC/k gSaA
(cid:137)
,dhdj.k dk rkRi;Z nks ;k nks ls vf/kd dEifu;k¡ tks igys ls vfLrRo esa gaS ,d u;ha
(cid:137)
dEiuh ds :i esa lfEefyr gksrh gSaA lEefyr gqbZ dEifu;k¡ viuh ,d:irk dks [kks nsrh
gSa ,oa ,d u;h dEiuh ds :i esa Lor% vfLrRo esa vkrh gSA
lafoy;u] ,d dEiuh tks igys ls gh vfLrRo esa gSA ,d dks vU; }kjk lkFk esa lafoy;u
(cid:137)
djuk bl izdkj ,d dEiuh dk lekiu gksrk gS rFkk dEiuh mlesa lfEeJ.k gks tkrh
gSA
,d dEiuh tks fdlh vU; dEiuh esa foy; gksrk gS] ml dEiuh dks gLrkarjd dEiuh
(cid:137)
;k foØsrk dEiuh dgrs gSaA
,d dEiuh ftldk foØsrk dEiuh dks ,dhÑr dj ysrh gS mls gLrkarjh dEiuh ;k
(cid:137)
Øsrk dEiuh dgrs gSaA
,dhdj.k foy;u ds LoHkko dk gS] ogk¡ fgrksa dk lewghdj.k fuEu <ax ls gksrk gS—————
(cid:137)
dEifu;ksa }kjk lEifÙk;ksa ,oa nkf;Roksa dk ,dhdj.k fd;k tk;sxk rFkk va'k
(1)
/kkjdksa dks C;ktA
gLrkarjd dEiuh Hkh gLrkarjh dEiuh ds O;olk; dks ysus dk bjknk j[krh gSA
(2)
,dhdj.k Ø; ds LoHkko dk gS ,d dEiuh nlw jh dEiuh dk O;olk; dks vf/kxf`gr djrh
(cid:137)
gSA
Ø; izfrQy 'ks;jksa vkSj izfrHkwfr;ksa dk fuxZeu gks tkrk gS vkSj gLrkarjh dEiuh }kjk
(cid:137)
udn ;k vU; laifÙk ds :i esa gLrkarjh dEiuh dks va'k/kkjd ds fy;s fd;s x;s Hkqxrku
ds :i esa ifjHkkf"kr fd;k tk ldrk gSA
,dhdj.k ds ys[kkadu ds fy;s nks eq[; fof/k;k¡ gSa —————
(cid:137)
fgrksa ds lewghdj.k dh fof/k rFkk
(1)
Ø; fof/k
(2)
fgrksa ds lewghdj.k fof/k ds vUrZxr gLrkarjd dEiuh dh lEifÙk;k¡] nkf;Roksa ,oa lap;ksa
(cid:137)
dks gLrkarjh dEiuh fo|eku ewY; ij ysrh gSA
Ø; fof/k ds vUrxZr gLrkarj.k djrh dEiuh dh lEifÙk;ksa vkSj nkf;Roksa ds ekStwn
(cid:137)
ifjpkyu jkf'k vFkok Ø; izfrQy muds mfpr ewY;ksa ds vk/kkj ij gksrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
238
Lo ijh{k.k iz'u
-
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Type Questions)
fn, x;s fodYiksa ls vf/kd mi;qä mÙkj pqfu;s
,dhdj.k ds le; Ø; izfrQy esa tksM+k ugha tk;sxk&
1.
¼v½ /kujkf'k] gLrkarjh dEiuh] gLrkarjd dEiuh ds ysunkj dks izR;{krk
Hkqxrku djsaxhA
¼c½ Hkqxrku tks gLrkarjh dEiuh] gLrkarjd dEiuh ds va'k/kkjdksa dks
lEifr;ksa ds :i esa nsxhA
¼l½ gLrkarjd dEiuh ds iwokZf/kdkj va'k/kkjdksa dks gLrkrjh dEiuh iwokZf/
kdkj va'k fuxZfer djsxhA
ys[kkdau ekud ds vuqlkj Ø; izfrQy og /kujkf'k gS tks feysxh
2. [AS-14] —
¼v½ va'k/kkjdksa dks
¼c½ va'k/kkjdksa] _.ki=ksa ,oa ysunkjksa dks
¼l½ va'k/kkjdks vkSj _.ki= /kkjdksa dks
mÙkj ¼v½ ¼v½
[ (Answer)—1. , 2. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
fuEufyf[kr ij y?kq fVIif.k;k¡ dhft;sA
3.
¼v½ dEifu;ksa dk ,dhdj.k vksj lafoy;u dh rqyuk
¼c½ ,dhdj.k esa fgrksa dh lewghdj.k fof/kA
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
foy;u dh izÑfr ds ,dhdj.k ds fy, ys[kkadu ekud ,dhdj.k gsrq
4. [AS-14]
ys[kkadu ds vuqlkj dkSu lh 'krsZ iwjh gksuh pkfg;s\
,dhdj.k ds ysu nsu ds lEcU/k esa fgrksa dh lewghdj.k fof/k Ø; fof/k esa
5. - (1) (2)
vUrj dhft;sA
fØ;kRed iz'u
IV. (Practical Problems)
¼v½ fyfeVsM dk vkfFkZd fpV~Bk twu] dks bl izdkj gS
6. Exe 30 2008 :
nkf;Ro ````` lEifÙk;k¡ `````
va'kiw¡th [;kfr
80,000
` 100 izR;sd iw.kZnÙk va'k 4,00,000
lkekU; lap; Hkwfe rFkk Hkou
80,000 1,10,000
ykHk&gkfu [kkrk ;a= rFkk la;a=
38,000 2,05,000
deZpkjh {kfriwfrZ lap; jgfr;k
15,000 90,000
© The Institute of Chartered Accountants of India
,dhdj.k
239
¼vuqekfur nkf;Ro ` 8,000 ½
vfXu chek dks"k nsunkj
60,000 50,000
ysunkj vfHkxksiu deh'ku
70,000 10,000
dj ds fy, izko/kku iwoZ nrO;;
50,000 50,000
cSad esa jksdM+
1,18,000
7,13,000 7,13,000
fyfeVsM }kjk dEiuh dks ys fy;k Ø; izfrQy fuEufyf[kr n'kkvksa esa
Wye
fu/kkZfjr fd;k x;k
—
jksdM+ dks NksM+dj lHkh lEifÙk;k¡ rqyui= esa iznf'kZr ewY; ij ys yh
(1)
xb± rFkk nkf;Ro dj ds fy, izko/kku dks NksM+uk eku fy;k x;kA
(2) lHkh lEifÙk;k¡ ,oa nkf;Ro ds fy;s izR;sd va'k/kkjh dks ` 20 udn
rFkk ` 100 izR;sd dk va'k fuxZfer fd;kA
(3) Exe fyfeVsM es aizR;sd va'k ` 150 ij ewY;kafdr gS] ` 200 ij ewY;kafdr
fyfeVsM esa va'k ds :i esa Ø; izfrQy dj fn;k x;k
Wye Discharge
gSA ¼izfof"V;k¡ ` 100 ds le ewY; ij cukbZ xb±½A
fyfeVsM ds fy, izR;sd n'kk esa olwyh ij ykHk ;k gkfu dks Hkh n'kkZ;k
Exe
x;k gSA ekuk fd djk/kku ds fy;s nkf;Ro izR;sd n'kk esa ` 55,000 gS rFkk
lekiu dk O;; ` 15,000 gSA
(i) ` 5,07,000 : olwyh ij gkfu ` 15,000
(ii) ` 6,56,000 : olwyh ij ykHk ` 61,000
(iii) ` 3,00,000 : olwyh ij gkfu ` 2,95,000
¼okLrfod ewY; ` 5,000 gksrk gS D;ksafd va'k dk okLrfod ewY; ` 6,00,000
izkIr gqvk gSA½
¼c½ fyfeVsM }kjk izR;sd esa mijksDr n'kkvksa dh [;kfr ij LFkkuh; ewY;
Wye
D;k gksxk tcfd ;g ekuk x;k gS fd Hkwfe vkSj Hkou ` 1,50,000 ij
ewY;kafdr gSa rFkk ;U= rFkk la;a= ` 2,30,000 ij \
(i) ` 60,000 (ii) iw¡th] xr lap; ` 2,20,000
¼v½ fyfeVsM fyfeVsM dk iqufuZek.kZ djrh gS rFkk
7. Careful Reakless Reakless
fyfeVsM dh lHkh lEifÙk;ksa ,oa nkf;Roksa dks vf/kxzghr djrh gSA fnlEcj]
31
dks dEiuh dk vfkFkZd fpV~Bk bl izdkj gS
2007 :
nkf;Ro ` lEifÙk;k¡ `
va'kiw¡th ,dLo
1,20,000
(` 100 iRz;ds ds i.w knZ Ùk v'a k ) 10,00,000 ;a= rFkk la;a= 5,00,000
_.ki= jgfr;k
5% 2,00,000 1,20,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV vkWQ bf.M;k
240
ysunkj nsunkj
3,00,000 60,000
jksdM+ vf/kdks"kLFk
5,000
cVV~ s ij fuxfZer _.ki=
10,000
ykHk&gkfu [kkrk
6,85,000
15,00,000 15,00,000
Careful fyfeVsM] Reakless ds ,d va'k ds cnys viuk ` 20 dk iw.kZnÙk va'k
tkjh djsxk vkSj ds _.ki=/kkjdksa dks okys _.ki= ftudk
Reakless 6%
leewY; ` 1,15,000 gS nsxkA Careful fy- va'k/kkfj;ksa dks vfrfjDr ` 20,000
va'k izR;sd ` 20 dk tkjh djsxkA ;g va'k iwjs gh ;kfpr dj fy;s x;s vkSj
buls izkIr jkf'k ls ` 1,00,000 dk ysunkjksa dks Hkqxrku fd;k x;kA ,dLo
ewY; foghu gks x;s gSa vkSj fyfeVsM vko';drkuqlkj ;a= o la;a=
Careful
ds ewY; dks lek;ksftr djsaxsA
mijksDr fn;s x;s lHkh O;ogkjksa dks lEefyr djrs gq, fyfeVsM dk
Careful
rqyu i= cukb;sA
¼c½ ;g ekurs gq, fd ,d ubZ dEiuh ds izk:i dks dksVZ dh eatwjh fey pqdh
gSA mijksDr fn;s x;s leLr O;oLFkk dh izfof"V;k¡ dhft;sA
© The Institute of Chartered Accountants of India
7
vkSlr ns; frfFk vkSj pkyw [kkrk
[AVERAGE DUE DATE AND ACCOUNT CURRENT]
Hkkx vkSlr ns; frfFk
1 :
(UNIT–1 : AVERAGE DUE DATE )
v/;;u ds mís';
(Learning Objectives)
bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs
—
vkSlr ns; frfFk D;k gS vkSj vkSlr ns; frfFk dh x.kuk djus ds fy, ¼'kwU;½
(cid:137) 0
fnol dk pquko dSls djsa dks le>us esaA
vkSlr ns; frfFk dh x.kuk djuk lh[kus esa] tc jde vusd fdLrksa esa m/kkj nh
(cid:137)
tkrh gSA
vkgj.k ij C;kt dks fu/kkZfjr djus ds fy, vkSlr ns; frfFk dh x.kuk djus
(cid:137)
esaA
vkSlr ns; frfFk fudkyus ds lEcU/k esa fofHkUu pj.kksa ls ifjfpr gksus esa] tc
(cid:137)
jde ,d eq'r esa m/kkj nh tkrh gS ysfdu mldk Hkqxrku dbZ fd'rksa esa djuk
gksrk gS] lkFk gh vuqxzg fnolksa dks le>us esa rFkk vuqxzg fnol ls fxurs gq,
ifjiDork frfFk dh rduhd dks lh[kus esaA
(Maturity)
ns; frfFk fudkyus dh rduhd dks lh[kus esa tc ifjiDork frfFk
(cid:137) (Maturity)
vodk'k ds fnu gksA
(Holiday)
ifjp;
1.1 (Introduction)
O;kolkf;d miØeksa esa] fdlh ,dkdh i{kdkj ds lkFk gh fofHkUu le; fcUnqvksa ij cM+h
l[a ;k ea s ikzfIr ,oa Hkxq rku gks ldrs gAaS bu yus nus ka s ea s lfUufgr C;kt dh x.kuk dks ljy
(Involved)
cukus ds fy, vkSlr ns; frfFk ds fopkj dks fodflr fd;k x;k gSA bl bdkbZ esa ge vkSlr ns;
frfFk Kkr djus esa fufgr fl)kUrksa ij fopkj djsaxs ftuesa ,slh fLFkfr;k¡ Hkh 'kkfey gSa tc jde
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
242
vusd fd'rksa esa m/kkj nh tkrh gS] ysfdu iqu% Hkqxrku ,deq'r gh dj fn;k tkrk gS rFkk lkFk
-
gh tc jde ,d gh fd'r esa m/kkj nh tkrh gS ysfdu iqu% Hkqxrku vusd fd'rksa esa fd;k tkrk
gSA O;kolkf;d QeZ ds Lokfe;ksa ;k lk>snkjksa }kjk fofHkUu le; fcUnqvksa ij fd;s x;s vkgj.kksa
ij C;kt dh x.kuk esa Hkh vkSlr ns; frfFk dh rduhd mi;ksxh gksrh gSA
leL;kvksa ds izdkj
1.2 (Types of Problems)
;gk¡ nks izdkj dh leL;k;sa gSa
—
lekuhÑr frfFk dh x.kuk] tc jde fofHkUu fd'rksa esa m/kkj nh
1. (Equated date)
tkrh gS vkSj iqu% Hkqxrku ,d gh fd'r esa fd;k tkrk gSA
lekuhÑr frfFk dh x.kuk] tc jde ,d gh fd'r esa m/kkj nh
2. (Equated date)
tkrh gS rFkk iqu% Hkqxrku fofHkUu fd'rksa esa fd;k tkrk gSA
n'kk tc jde dbZ fd'rksa esa m/kkj nh tkrh gS bl
1.2.1 (Case) 1. (Installments) —
izdkj dh leL;k esa vkSlr ns; frfFk dh x.kuk fuEu izdkj
(Calculation of average due date)
ls dh tkrh gS
—
lqfo/kk ds fy, 'kh?kzkfr'kh?kz ns; frfFk dks izkjfEHkd fnol ;k vk/kkj fnol ;k
(a) "0"
fnol ds :i esa eku ysaA fdlh Hkh frfFk dks fnol ds :i esa ekuk tk ldrk gSA
"0"
vk/kkj fnol ls izR;sd ns; frfFk rd ds fnuksa dh la[;k dks fudkysaA x.kuk eghuksa
(b)
esa Hkh dh tk ldrh gSA
rRlEcU/kh jdeksa ls fnuksa dh la[;k dk xq.kk djsaA
(c)
jkf'k;ksa ,oa xq.kuQyksa dk ;ksx djsaA
(d)
xq.kuQyksa ds ;ksx dks jkf'k;ksa ds ;ksx ls foHkkftr djsa vkSj tgk¡ rd gks lds ifj.kke
(e)
dks iw.kkZdksa esa fudkysaA ;g la[;k izkjEHk fcUnq ls vkSlr ns; frfFk rd ds fnuksa
dh la[;k gSA
izR;sd ekg esa lfUufgr fnuksa dks /;ku esa j[kdj izkjfEHkd fnol ls
(f) (Involved)
mijksä fnuksa dh la[;k dks fxusaA
bl izdkj] vkSlr ns; frfFk ds fy, fuEu lw= gks ldrk gS
—
ïïïïï ïïïïï ïïï ïïï
mnkgj.k
(Illustration)1
leku i{kdkjksa ds chp esa fofHkUu frfFk;ksa ij fuEufyf[kr jkf'k;k¡ ns; gSa
—
jkf'k ` ns; frfFk
tqykbZ
500 3rd
vxLr
800 2nd
flrEcj
1,000 11th
,d frfFk lq>k,¡ ftl ij lHkh foi=ksa dk Hkqxrku fdlh Hkh i{kdkj dks C;kt dh gkfu
gq, fcuk pqdk;k tk ldsA
© The Institute of Chartered Accountants of India
vkSlr ns; frfFk vkSj pkyw [kkrk
243
lek/kku
(Solution)
tqykbZ dks izkjfEHkd fnol ds :i esa ysrs gq, fuEufyf[kr rkfydk rS;kj dh x;h gS
3rd —
ns; frfFk;k¡ jkf'k tqykbZ ls fnuksa dh la[;k xq.kuQy
3rd
tqykbZ
3rd 500 0 0
vxLr
2nd 800 30 24,000
flrEcj
11th 1,000 70 70,000
2,300 94,000
tqykbZ fnu vxLr
= 3rd + 41 = 13th
ekuk fd C;kt nj gS] nsunkj dks iwoZ Hkqxrku ls fnuksa ¼ vxLr ls
5% 29 13th 11th
flrEcj rd½ gsrq ` 1,000 ij C;kt dh gkfu gksxh ;kfu fd `4 A gkykafd mls] `500 ij 41
fnuksa ¼ 3rd tqykbZ ls 13th vxLr rd½ gsrq ,oa `800 ij 11 fnuksa gsrq foyEc Hkqxrku ij C;kt
dk ykHk gksxk ;kfu fd] ` 2.80 + ` 1.20 ;kfu fd] ` 4 A blfy, lHkh jkf'k;ksa dk 13th vxLr
ij Hkqxrku }kjk nsunkj dks u gh gkfu gksxh vkSj u gh ykHkA
fnuksa fd la[;k dh x.kuk gsrq ;g Hkh /;ku j[kuk pkfg, fd frfFk;ksa dh x.kuk esa ;k rks
izkjfEHkd frfFk ;k ns; frfFk esa ls fdlh Hkh ,d ïfnïïïu ïdïïkïïs fïxuk tk,xkA
blh izdkj ls ,d i{kdkj }kjk ,d gh i{kdkj ls mruh gh ns; jkf'k ds foi= ds fgr esa nks
vkSlr ns; frfFk;ksa ds chp O;rhr vof/k gsrq C;kt ds lek;kstu ds i'pkr~ fujLr fd;k tk ldrk
gSA mijksä vuqlkj ,d gh frfFk ij dbZ foi=ksa dk Hkxqrku djus ds LFkku ij] vkSlr ns; frfFk ls
izkjEHk ,d vU; lger vof/k gsrq C;kt lfgr vU; foi= dks Hkh ml vof/k gsrq Lohdkj fd;k tk
ldrk gSA
mnkgj.k
(Illustration)2
nks O;kikjh vkSj vkil esa eky [kjhnrs gSa] os ,d nwljs ls ,d ekg ds m/kkj dh
X Y -
vuqefr nsrs gSaA rhljs ekg ds var ij izLrqr [kkrs fuEukuqlkj gSa
—
}kjk dks eky dh fcØh }kjk dks eky dh fcØh
X Y Y X
Date ` Date `
vizSy vizSy
18 60.00 23 52.00
ebZ ebZ
15 70.00 24 50.00
ebZ
16 80.00
ml frfFk dh x.kuk dhft;s ftl ij 'ks"k Hkqxrku bl izdkj gksuk pkfg, rkfd ;k eas
X Y
ls fdlh ij Hkh C;kt ns; u gksA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
244
lek/kku
(Solution)
ebZ dks vk/kkj fnol ;k 'kwU; ds :i esa ysrs gq,
18th —
ds Hkqxrkuksa ds fy,
Y
lkSnksa dh frfFk ns; frfFk jkf'k vk/kkj frfFk ls fnuksa dh la[;k xq.kuQy
(1) (2) (3) (4) (5) .
vizSy ebZ
18 18 60 0 0
ebZ tuw
15 15 70 28 1,960
tuw tqykbZ
16 16 80 59 4,720
dks ns; jkf'k xq.kuQyksa dk ;ksx
X 210 6,680
ds Hkqxrkuksa ds fy,
X
fo|kfFZk;ksa dks /;ku j[kuk pkfg, fd] leku vk/kkj frfFk ysuk pkfg,A blfy, bl n'kk
esa Hkh vk/kkj frfFk ebZ gh gksxhA
18th
lkSnksa dh frfFk ns; frfFk jkf'k vk/kkj frfFk ls fnuksa dh la[;k xq.kuQy
(1) (2) (3) (4) (5) .
vizSy ebZ
23 23 52 5 260
ebZ tuw
24 24 50 37 1,850
dks ns; jkf'k xq.kuQyksa dk ;ksx
Y 102 2,110
ds xq.kuQyksa ij dk vkf/kD;
Y X = 6,680 – 2,110
= 4,570
X dks vkf/kD; ns; jkf'k `210 – 102= `108.
vk/kkj frfFk ls fuiVkjs dh frfFk rd ds fnuksa dh la[;k g—S
4,570
=42 days
108
blfy, 'ks"k ds fuiVkjs fd frfFk ebZ fnuksa ds ckn ;kfu fd] twu ij gksxhA
18 42 29 29
tuw ij] Y }kjk X dks `108 pqdk dj [kkrs dks lekIr fd;k tk;sxkA
vkgj.kksa ij C;kt dh x.kuk tc
1.2.2 (Calculation of interest on drawings)—
fofHkUu frfFk;ksa ij fofHkUu jkf'k;k¡ ns; gksa] ysfdu os varr% ,d fnu esa gh fuiVkbZ tk,¡ rks vkSlr
ns; frfFk ds ek/; }kjk C;kt dh x.kuk dh tk ldrh gSA tc vkgj.kksa ij C;kt yxk;k tkrk gS]
vkSj vkgj.k fofHkUu frfFk;ksa ij gksrs gSa rc mijksä vk/kkj ij vkgj.kksa ds vkSlr ns; frfFk ds
vk/kkj ij C;kt dh x.kuk dk fu/kkZj.k fd;k tk ldrk gSA
© The Institute of Chartered Accountants of India
vkSlr ns; frfFk vkSj pkyw [kkrk
245
mnkgj.k
(Illustration)3
,d QeZ ds nks lk>snkj rFkk ekpZ] ij lekIr gksus okys o"kZ esa
A B, 31st 20.....
fuEufyf[kr jkf'k;k¡ QeZ ls vkgfjr djrs gSa
—
frfFk A ````` frfFk B `````
1.7 500 12.6 1,000
30.9 800 11.8 500
1.11 1,000 9.2 400
28.2 400 7.3 900
lHkh vgj.kksa ij okf"kZd dh nj ls C;kt yxkuk gSA C;kt dh x.kuk dhft;sA ¼Qjojh
6%
ds 28 fnu ekusa½
lek/kku
(Solution)
lk/kkj.k iz.kkyh
(1) (Ordinary system)—
ekg gsrq ekg gsrq
A. 9 500 = 1 4,500
ekg gsrq ekg gsrq
6 800 = 1 4,800
ekg gsrq ekg gsrq
5 1,000 = 1 5,000
ekg gsrq ekg gsrq
1 400 = 1 400
ekg gsrq
1 14,700
ij ekg gsrq dk
14,700 1 6% = 14,700 1/2%
= ` 73.50
fnuksa gsrq
B. 292 1,000 = 2,92,000
fnuksa gsrq
232 500 = 1,16,000
fnuksa gsrq
50 400 = 20,000
fnuksa gsrq
24 900 = 21,600
4,49,600
6 1
4,49,600 × × = ` 73.91
100 365
vkSlr ns; frfFk iz.kkyh
(2) (Average due date system)—
dks fnol ds :i esa ysrs gq,
(a) 1.7 0 – —
frfFk;k¡ ` . 0 - fnol ls ekg xq.kuQy
1.7 500 0 0
A : 30.9 800 3 2,400
1.11 1,000 4 4,000
28.2 400 8 3,200
2,700 9,600
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
246
9,600
vkSlr ns; frfFk ls ekg] ;kfu fd] ekg] ;kfu
= 1.7 ...... 3.556
2,700
fd vDVwcj-
17th
vDVcw j ls ekpZ ;kfu fd ekg] rd izHkkfjr C;kt
17th 31 5.444
6 161
2,700 (cid:117) (cid:117) =` 73.49
100 365
Or,
vizSy dks fnol ds :i esa ysrs gq,
1st 0 - —
frfFk;k¡ ` . 0 - fnol ls ekg xq.kuQy
1.7 500 3 1,500
A : 30.9 800 6 4,800
1.11 1,000 7 7,000
28.2 400 11 4,400
2,700 17,700
vkSlr ns; frfFk ls ekg] ;kfu fd] ekg] ;kfu
= 1.4 ...... 6.556
fd vDVwcj-
17th
vDVwcj ls ekpZ ;kfu fd ekg] rd izHkkfjr C;kt
17th 31 5.444
2,700 =` 73.49
twu dks fnol ds :i esa ysrs gq,
(b) 12th 0 - —
frfFk;k¡ ` . 0 - fnol ls ekg x.q kuQy
12.6 1,000 0 0
B : 11.8 500 60 30,000
9.2 400 242 96,800
7.3 900 268 2,41,200
2,800 3,68,000
3,68,000
vkSlr ns; frfFk ls ekg] ;kfu fd] fnu
= 12.6 ...... 131
2,800
tuw
18
tqykbZ
31
vxLr
31
flrEcj
30
110
© The Institute of Chartered Accountants of India
vkSlr ns; frfFk vkSj pkyw [kkrk
247
fnu fnu ;kfu fd] vDVwcj
131 –110 21st
blfy, ls rd ;kfu fd fnuksa gsrq izHkkfjr C;kt
21.10. .... to 31.3. .... 161
6 161
2,800 (cid:117) (cid:117) =` 74.10
100 365
nksuksa iz.kkfy;ksa vkSj esa jkf'k;ksa esa vUrj lfUudVu ds
(1) (2) (approximation)
dkj.k gSaA
mnkgj.k
(Illustration)4
}kjk dks fuEufyf[kr jkf'k;k¡ ns; gSa pqdkuk pkgrk gS ij ;k
Y X Y (a) 18.3. ....
ijA /;ku jgs izfr o"kZ C;kt dh nj gSA
(b) 14.7. .... 8%
ns; frfFk;k¡ `
10.1 500
¼x.kr=a fnol½
26.1 1,000
23.3 3,000
¼jfookj½
18.8 4,000
rFkk esa pqdrk jkf'k dk fu/kkZj.k djsaA
(a) (b)
lek/kku
(Solution)
ns; frfFk ns; frfFk 10.1. .... dks 0 fnol ds :i jkf'k ````` xq.kuQy
¼lkekU;½ ¼okLrfod½ esa ysrs gq,] ls fnuksa dh la[;k
10.1 10.1 0 500 0
26.1 25.1 15 1,000 15,000
23.3 23.3 72 3,000 2,16,000
18.8 17.8 219 4,000 8,76,000
8,500 11,07,000
11,07,000
vkSlr ns; frfFk tuojh tuojh fnu ebZ
= 10th + = 10th + 130 = 20th
8,500
tuojh
21
Qjojh
28
ekpZ
31
vizSy
30
110
;fn ij Hkqxrku gksrk gS rks vlekIr le; ls rd ;kfu fd]
(a) 18.3 ...... 18.3 .... 20.5. ....
;kfu fd] fnuksa gsrq NwV ?kksf"kr gksxhA og dqy jkf'k ds cV~VkRed
13 + 30 + 20 63
jkf'k dks pqdk;sxkA
8 63 63
cVV~ k = 8,500× × =680× = `117.37
100 365 365
18.3 ..... ij pqdrk jkf'k ` 8,500 – 117.37 = 8,382.63
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
248
;fn Hkqxrku rd fd;k tkrk gS] rks ls rd ;kfu fd]
(b) 14.7 .... 20.5 .... 14.7 ....
fnuksa rd dk C;kt pqdk;k tk;sxkA
11 + 30 +14 = 55
8 55 55
C;kt = 8,500× × =680× = ` 102.47
100 365 365
ij pqdrk jkf'k gksxh
14.7 .....
` 8,500 + 102.47 = 8,602.47
n'kk tc jde ,d fd'r esa m/kkj nh tkrh gS ml n'kk esa vkSlr ns;
1.2.3 (Case) 2 —
frfFk dh x.kuk tc jde ,d fd'r esa m/kkj nh tkrh gS rFkk iqu% Hkqxrku fofHkUu fd'rksa esa fd;k
tkrk gS ¼izFke n'kk esa ge tks dj pqds gSa ds foijhr½A leL;k ,d fHkUu Lo:i ys ysrh gSA vkSlr
ns; frfFk dh x.kuk dh izfØ;k dks fuEukafdr :i esa lkjka'khÑr dj ldrs gSaA
pj.k m/kkj nus s dh frfFk ls iRz ;ds iuq % Hkxq rku dh frfFk rd fnuk@as eghuk@as o"kk±s
(Step) 1.
dh la[;k dh x.kukA
pj.k bu fnuksa@eghuksa@o"kks± ds ;ksx dks Kkr djukA
(Step) 2.
pj.k fnuksa@eghuksa@o"kks± dh la[;k Hkkfxr gksxh muls tks _.k dh izkjEHk
(Step) 3.
frfFk ls vkSlr ns; frfFk rd xqtjs gSaA
bl izdkj] vkSlr ns; frfFk gsrq lw= dks fuEukafdr :i esa fy[kk tk ldrk gSA
vkSlr ns; frfFk
=
m/kkj nsus dh frfFk ls izR;sd fd'r ds iqu% Hkqxrku dh frfFk
rd fnuksa@eghuksa@o"kks± dh la[;k dk ;ksx
_.k dh frfFk
+
fd'rksa dh l[a ;k
mnkgj.k
(Illustration)5
nkl cznlZ us 1st tuojh] 2006 dks dqekj & lal dks ` 10,000 m/kkj fn;s] ftldk ik¡p
leku okf"kZd fd'rksa esa tuojh] ls iqu% Hkqxrku izkjEHk fd;k tk;sxkA vkSlr ns; frfFk
1st 2007
Kkr dhft;s ,oa izfr o"kZ dh nj ls C;kt dh jkf'k dh x.kuk dhft,] tks nkl cznlZ }kjk
5%
dqekj lal ls olwy djsxkA
&
lek/kku
(Solution)
vkSlr ns; frfFk
=
m/kkj nsus dh frfFk ls izR;sd fd'r ds iqu% Hkqxrku dh frfFk
rd fnuksa@eghuksa@o"kks± dh la[;k dk ;ksx
_.k dh frfFk
+
fd'rksa dh l[a ;k
vkSlr ns; frfFk tuojh 1+2+3+4+5
= 1, , 2006 +
5
tuojh c"kZ
= 1, , 2006 + 3
tuojh]
= 1, 2009
© The Institute of Chartered Accountants of India
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