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HSC Commerce (English Medium) १२ वीं कक्षा - Maharashtra State Board Important Questions for Book Keeping and Accountancy

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Book Keeping and Accountancy
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Give the word / term or phrase which can substitute the following statement.

The debentures which are converted into shares.

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Chapter: [8] Company Accounts
Concept: Concept of Debentures

Answer the following question in one sentence.

What are ‘convertible debentures’?

Appears in 1 question paper
Chapter: [8] Company Accounts
Concept: Concept of Debentures
Mahakali Co. Ltd. Chandrapur issued 1,000, 12% debentures of  Rs.100 each, payable Rs. 20 on application and the balance on allotment. Applications were received for 1,500 debentures, out of which, applications for 900 were allotted fully, applications for 400 were allotted 100 debentures and remaining were rejected. All dues received.
Journalise the transactions and also show Balance Sheet.
Appears in 1 question paper
Chapter: [8] Company Accounts
Concept: Concept of Debentures

State whether you agree or disagree with following statement:

Directors can re-issue forfeited shares.

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Chapter: [8] Company Accounts
Concept: Forfeiture of Shares

State whether you agree or disagree with following statement:

Directors can re-issue forfeited shares.

Appears in 1 question paper
Chapter: [8] Company Accounts - Issue of Shares
Concept: Forfeiture of Shares

Vraj Ltd. issued 40,000 equity shares of ₹ 20 each payable as follows:

On Application: ₹ 4

On Allotment: ₹ 6

On First Call: ₹ 6

On Second Call: ₹ 4

The company received applications for 50,000 equity shares. Allotment of shares was made on pro-rata basis. Share allotment and calls were made and as also received except Ravi holding 100 shares failed to pay both the calls. His shares were forfeited after second call.

Record the above transactions in the books of Vraj Ltd.

Appears in 1 question paper
Chapter: [8] Company Accounts
Concept: Forfeiture of Shares

Vraj Ltd. issued 40,000 equity shares of ₹ 20 each payable as follows:

On Application: ₹ 4

On Allotment: ₹ 6

On First Call: ₹ 6

On Second Call: ₹ 4

The company received applications for 50,000 equity shares. Allotment of shares was made on pro-rata basis. Share allotment and calls were made and as also received except Ravi holding 100 shares failed to pay both the calls. His shares were forfeited after second call.

Record the above transactions in the books of Vraj Ltd.

Appears in 1 question paper
Chapter: [8] Company Accounts - Issue of Shares
Concept: Forfeiture of Shares

The Subscribed Capital of Parag Limited is 30,000 equity shares of ₹ 100 each and 50,000 preference shares of ₹ 100 each. On both of these shares ₹ 80 per share were called-up.

The Directors forfeited 500 equity shares held by Ashish who failed to pay First and Second Call each of ₹ 20 per share. They also forfeited 500 preference shares of Ashok who failed to pay ₹ 20 per share on Allotment, ₹ 20 per share on First call and ₹ 20 per share on Second call.

The Director re-issued these forfeited shares of Ashish at ₹ 60 per share, ₹ 80 paid up and those of Ashok at ₹ 72 per share ₹ 80 paid up. All re-issued shares were taken up by Anagha.

Pass Journal entries to record the forfeiture and re-issue of shares in the books of Parag Ltd.

Appears in 1 question paper
Chapter: [8] Company Accounts - Issue of Shares
Concept: Forfeiture of Shares

The Subscribed Capital of Parag Limited is 30,000 equity shares of ₹ 100 each and 50,000 preference shares of ₹ 100 each. On both of these shares ₹ 80 per share were called-up.

The Directors forfeited 500 equity shares held by Ashish who failed to pay First and Second Call each of ₹ 20 per share. They also forfeited 500 preference shares of Ashok who failed to pay ₹ 20 per share on Allotment, ₹ 20 per share on First call and ₹ 20 per share on Second call.

The Director re-issued these forfeited shares of Ashish at ₹ 60 per share, ₹ 80 paid up and those of Ashok at ₹ 72 per share ₹ 80 paid up. All re-issued shares were taken up by Anagha.

Pass Journal entries to record the forfeiture and re-issue of shares in the books of Parag Ltd.

Appears in 1 question paper
Chapter: [8] Company Accounts
Concept: Forfeiture of Shares

Balance sheet is a nominal account.

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

State the objectives of financial statements from the view point of a business concern.

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Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

What do you mean by Analysis of Financial Statement?

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

State and explain any 'four objectives' of financial statement analysis from the business point of view.

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis
Government is not interested in the analysis of financial statement.
Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

State true or false with reason.

Gross Profit depends upon Net Sales.

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

State and explain any 'four objectives' of analysis of financial statement from a business concern's point of view.

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

Following incomplete information is available from the records maintained by Mr. Premnath.

Particulars

1.4.2009
Rs.

31.3.2010
Rs.

Cash Balance

Bank Balance

Sundry Debtors

Stock

Furniture

Creditors

10% Bank Loan

12,000

26,000

20,000

24,000

24,000

20,000

20,000

13,000

30,000

26,000

26,000

24,000

20,000

20,000

Additional Information :

(1) Mr. Premnath introduced additional capital in the business amounted to Rs 15,000 on 1st January, 2010.

(2) He has paid life insurance premium Rs 10,000 from the business account and withdrawn goods worth Rs 5,000 for his personal use.

(3) Write off Rs 1,000 as bad debts and maintain reserve for doubtful debts at 5% on remaining debtors.

(4) Provide depreciation at 5% p.a. on furniture.

(5) The closing balance of sundry creditors has been overvalued by Rs 2,000 in the books of account.

(6) Provide Interest on Capital and Bank Loan @ 10% p.a.

Prepare :

(i) Statement of Affairs as on 1.4.2009.

(ii) Statement of Affairs as on 31.3.2010.

(iii) Statement of Profit or Loss for the year ended 31st March, 2010. 

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

State whether following statement are true or false :
Financial statements include only balance sheet.

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

State whether following statement is true or false :
Analysis of financial statement is a tool but not a remedy.

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis

Select the appropriate answer from the alternatives given below & rewrite the completed statement
From financial statement analysis, the creditors are interested to know _____________.

Appears in 1 question paper
Chapter: [9] Analysis of Financial Statements
Concept: Concept of Financial Statement Analysis
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