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प्रश्न
Random Ltd. took over running business of Mature Ltd. comprising of Assets of ₹ 45,00,000 and Liabilities of ₹ 6,40,000 for a purchase consideration of ₹ 36,00,000. The amount was settled by bank draft of ₹ 1,50,000 and balance by issuing 12% preference shares of ₹ 100 each at 15% premium. Pass entries in the books of Random Ltd.
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उत्तर
| Books of Random Ltd. Journal Entries | ||||
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| 1. | Assets A/c ...Dr. | 45,00,000 | ||
| To Liabilities A/c | 6,40,000 | |||
| To Mature Ltd. A/c | 36,00,000 | |||
| To Capital Reserve A/c | 2,60,000 | |||
| (Business purchased of Mithoo Ltd. comprising of Assets and Liabilities) |
||||
| 2. | Mature Ltd. A/c ...Dr. | 36,00,000 | ||
| To Bank A/c | 1,50,000 | |||
| To 12% Preference Share Capital A/c | 30,00,000 | |||
| To Securities Premium A/c | 4,50,000 | |||
| (Debentures issued to Mithoo Ltd. at Discount, redeemable at Premium) |
||||
No. of Shares = `(34,50,000)/115` = 30,000 shares @ 100 + 15 each
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संबंधित प्रश्न
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Write one word/term/phrase which can substitute the following
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Write one word/term/phrase which can substitute the following
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Write one word/term/phrase which can substitute the following
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Write one word/term/phrase which can substitute the following
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Write one word/term/phrase which can substitute the following
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