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प्रश्न
Bharat Lamp Ltd. issued 30,000 fully paid-up shares of ₹ 100 each for purchase of the following assets and liabilities from Sharma & Co:
| Plant | ₹ 7,00,000 | Stock-in-Trade | ₹ 9,00,000 |
| Land and Building | ₹ 12,00,000 | Sundry Creditors | ₹ 2,00,000 |
You are required to pass necessary Journal entries.
रोजनामा प्रविष्टि
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उत्तर
Books of Bharat Lamp Limited
Journal
|
Date |
Particulars |
L.F. |
Debit Amount (₹) |
Credit Amount (₹) |
|
|
|
Goodwill A/c |
Dr. |
|
4,00,000 |
|
|
|
Plant A/c |
Dr. |
|
7,00,000 |
|
|
|
Stock-in-Trade A/c |
Dr. |
|
9,00,000 |
|
|
|
Land and Building |
Dr. |
|
12,00,000 |
|
|
|
To Sundry Creditors A/c |
|
|
2,00,000 |
|
|
|
To Sharma & Co |
|
|
30,00,000 |
|
|
|
(Asset purchased and liabilities accepted from Sharma & Co) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Sharma & Co |
Dr. |
|
30,00,000 |
|
|
|
To Share Capital A/c |
|
|
30,00,000 |
|
|
|
(30,000 shares of Rs 100 each issued to Sharma & Co.) |
|
|
|
|
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