UDESH REGULAR

FOR GROUP-1, MAY 2024

▪ Subject- Advanced
Advanced Accounting
Accousting

▪ Chapter- ASAS1313:
Accounting for Investments
Accounting for
Investments

S
▪ Lecture No.- 03
Topics to be covered
fIBS: Ques 3,4 &5
(partly
HW:PR1d2
FIBS
2. I
Seva
=
97
Assume MV/deb.
=

95008
Nominal valve
=

gr Market value =
950x97=92158
Cost = 93513
-- Loss 1363
L
=

Lower is 92150 -

Trt AMA-
NON. -

- -

⑧
By PA) (ross
95088
1363793513
92150
Bal ya
Sy3 by
 3. Bull & Bear
I
Books
of M/s
All
of Wye
(td.
Inv. in 127. Debentures

Date Particulars Nomind Interest Amount Date Particulars No. Ipt- Anto
r r r
/12 TOBankA/ 100008 ⑧
r
2008 1020100113
MyBankA/>
100000 E
5000 1019700

13 By PRLAK (loss) ⑩
1/3
or
TOPALAK (B1) ⑱
343 (Transfer)
-
-
-
>
-
-
-
-
-
-
-
-
 sall

1/3343122
12/2 TIt
-

-
2M A I I

so -
1112
SM
Ist-

Purcha

12+.X1 2050
(1000x100)
x
=

I Interest =

12

cost
I purchase
Cost 10000
=

x101 10,10,000
=

10100
Brokerage (101000 11)
x

/00
124. 50,000
3) Interest (1000 x 100
x
52:
=

4) Sale Proceeds
Sale 10000
=
x 103 = 1030008

Brokerage (1030000 14)

sto
-

x
-
r
SEVA
--

& It
-

Purchase 101 &

cun interest
=
Brokerage
Lost 1010000
10000 X101
=

10/08
Brokerage
=
& 15.
↑

-
-
(-)Interest
~
-

Brorge
1.
all: 103 cuninterest&
-

10000 X 103 = 1030000

Brokerage 91.
=
(10300
-
Interest
-

-
(50000
r969700
-
 4. Books Mr.2
=> of
Investmentin 94 Central Gort:Sec Alc

Date Particulars Nominal Int. Amt Date particulars Now. Fet. Amt.
r
F
0 3y3 6300
-

"' To Balb/d 12000 2700 118000

By Bank Al
-

50000
S 1125 15000
20000 19600 17
13 To BannAl
750
1200x900 By Bank A/
/500x00
3019 4050
117 BannAl
TO PALAX
(Pric) 833
by
-
-

225 29700
1470
11 I 3000
1/10 TO Bank Al 15000
-

(150x98) -
0 By Banna 1300x99)
200
I
TOPRLAK(Pryit) 31/12 Bald ⑳⑧
1688 -33
342 TO PALAK (igo) ⑧
9938 By
(B) -
-
-

-
-

>
-

-
=-
-
-
 5M

⑭
Sall Purch
- I
⑪
1/7 31/12
3019 o
y 5iY 3
D
j
say I
A
↓
I
si
opening Purch IIt. Ilt
sall SM

-
ACL. It T
-

-
me
Current year
year
Last
343
-
3019
It 11I
M
D
=
-3M
Int
31/12 ⑧
Int
BOOKS 6M
closed
↓ Current year

2 losing Entry
-

⑪ -2700
270
ACC.Int A/c -
Dr Tefecest
-
Al-Dr
2700
TO Interest
27 TO ASL. Int

120000 x 91.x
3/1)
 94x
12000 x 2700
3/12
=

IInterest
I

2) 20000 x 750
Interest
94x5/12
=

3) - 6300
140000 x 94,x6/12
=

Interest
-

1125
4) Interest 50000
=
x 9 x,x3112:

5) Progis/ (noss)
49167
orsold-1800 50000:
Cost x

50000
sat =

Pris -
833

6) Interest 9000 94X 4050

x
6112:
=

3000 225
x
94x2
=

Interest
7)
=
 8) Progit/ (loss
29500
-
Cost 30000
of
Insold
=

29700
Sall
=

Profit 200
-

Acc.
9) Int 75000x95.41 1688
=
=

12
 S BOOKS
of
Mitthars

157.Des. in Seema Industries

Ltd. Al
Investmenti n

Date Particulars Now. Int. Art. Date Particular Now. Frst. Amt.

210000
14 To 20000 7500 Sol
By Bannak 29500
-

Bals/d
-

5000 102000
115 To BankAK 10000
 &
FIFO

31/3/212
-42
T
3M
sal
sale.

50ls
I
is yi, sap, 3412
- I
31/12
Opening Purch I
st Purch. Int
Hw: P
P 7.15
15+x
200000 x
7500 9
1Interest
=
-

12

15+x1 5000
C)
=

Interest 10000 x
=

12

Purchase 107000 5000 102008

3) cost
=
-

30000 x 22500
4) Interest
=
154x
612:
Thank You