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प्रश्न
Brinda Ltd. has furnished the following information:
(a) 25,000, 10% debentures of Rs. 100 each;
(b) Bank Loan of Rs. 10,00,000 repayable after 5 years;
(c) Interest on debentures is yet to be paid.
Show the above items in the balance sheet of the company as at March 31, 2017.
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उत्तर
Extract of Balance Sheet
as at March 31, 2017
|
Particulars |
Note No. |
Amount (Rs) |
|
I. Equity and Liabilities |
|
|
|
1. Shareholders’ Funds |
|
|
|
a Share Capital |
|
|
|
b. Reserves and Surplus |
|
|
|
2. Non-Current Liabilities |
|
|
|
1 |
35,00,000 |
|
3. Current Liabilities |
|
|
|
2 |
2,50,000 |
Notes to Accounts
|
Particulars |
Amount (Rs) |
|
|
1. Long Term Borrowings |
|
|
|
12% Debentures |
25,00,000 |
|
|
Bank Loan |
10,00,000 |
35,00,000 |
|
|
35,00,000 |
|
|
2. Other Current Liabilities |
|
|
|
Interest on Debentures |
2,50,000 |
|
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| To Interest on Capital | By Profit & loss account (After manager’s commission) | __(2)__ | |
| Richa | ______ | ||
| Anmol | ______ | ||
| To Anmol’s Salary A/c | 12,500 | ||
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| Particulars | (₹) | Particulars | (₹) |
| To Interest on Capital | By Profit & loss account (After manager’s commission) | __(2)__ | |
| Richa | ______ | ||
| Anmol | ______ | ||
| To Anmol’s Salary a/c | 12,500 | ||
| To Profit transferred to: Richa’s Capital A/C (1) | __(1)__ | ||
| Anmol’s Capital A/c | ______ | ||
| ______ | ______ |
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| To Interest on Capital | By Profit & loss account (After manager’s commission) | __(2)__ | |
| Richa | ______ | ||
| Anmol | ______ | ||
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| Anmol’s Capital A/c | ______ | ||
| ______ | ______ |
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