250000+5000+100

00+18000+75000
(100000-25000)
+140000
(150000-9000)
+20000
=519000
unit of production
carrying amount=
95000
loss on revaluation=
9000
have revaluation
surplus
20000-9000=11000
at 31 dec value
630000
(810000-180000)
gain on
revaluation=
270000
di
depre=20000
gg=3000(15000*20%)
ppe=100000
dep=20000
ncl
12000-3000=9000
cl=gg=3000

asset method=
p and l
dep= 17000
balance sheet
ppe=85000
dep=17000
=68000
interest from construction to completed = 18*5%*10/12=7.5 lacs
income from march to may= 6*2%*3/12 = 30k
capitalized= 7.2lacs
purchase 25m
construction 9m
f and f 6m
interest 3m
total 43m
a) b/s- 400000+588000 p and l- 12000
b/s - 1.1 m , pand l - 100000

5 lacs
100000-30000= 70000

500000-70000=430000
carrying amt at
31march
234800
depreciation=93920
which will go to pandl

93920
810000

3/3=1
1.5-1=0.5m
cost= 3.5/50 *3 years = 3.29
so 4m-3.29m = 0.71

fv= 4.2m-4m = 0.2 loss

p and l

capitalize
capitalize

350000
capitalize

p and l
215000 ( 2 lacs + 60000/4)
higher of
viu
fvlcts
=3000
impairment loss
AT END OF
YEAR
7000-3000=400
0

loss =260000
oci=2lacs
p and l =60k
imapirment
loss
155-85=70

technology=5
goodwill= 20
brands=1/9*45=
5
land=5/9*45=
25
buildings=
3/9*45=15
15
70
loss=40
g/w=25
=15
intangible=10
ppe=5

c/a
in=50
ppe=25
in=15
tr=10
total=100
2 years depreciation=
4000
for third year=
2000*9/12= 1500
value after dep=
14500
fvlcts=13000

so impairment loss is
1500 to p and l a/c
a) cards
profit= 4
roses losses = (143)
total losses =(139)

c
profit from continue operation
4) two-year
deprecation means
25 k each year
and its for 6 months
held for sale
so 25000/2 =12500

12500
 mast question

fare value pe
record kar he
Hai toh gain
158000 baki
realised nhi
hu hai toh
loss
impairment
me jayega
 12000 because it is profitable

esp-coc=15900
and 16800
lower of two
15900
150+18=168
total cost =
1+0.5+6(60k/10k)
=7.5
units =700
value =700*7.5
=5250

5250
value of inventory
125000+60000+24
500
and lower of nrv
or cost
nrv=50-5-5.5=39.5
cost= 30(60%*50)
* -5=25
so 300*25=7500
total value
=217500
recognition and measurement
dr bank 20000
cr loan nots 20000 1000*4=4000 every
yr in pand l

dr bank 40000
cr loan notes 40000
dr bank 18966
cr loan notes 18966

issues=20000
discount=500
cost=534
total=18966

800 18966
19494 1328

p and l=1328
3200 40000
41600 4800

3200 41600
43392 4992
dr bank 36000
cr fl 29541
cr eq 6458

36000*2%*
(0.92+0.84+0.77)
+36000*0.77=29541

now for fl

720 29541
31509 2688

720 31509
33656 2867

720 33656
35998 3062

dr bank 5000000
cr fl 5000000*4%*
(0.94+0.89+0.84)
+5000000*0.84=47340
00

cr eq 266000

now for fl

200000 4734000
4848040 284040

200000 4848040
4937122 289082

200000 4937122
5033349 296227
for fa
5000 500
600 5100

5100 500
612 5212

5212 500
625 5337

p and l=1837

p and l =
10000*0.7=7000
position=49000

gain or loss both in oci

loss= 20000*(0.4)=8000
a) fa-ac
9144 600
1006 9550

9550 600
1050 10000

10000 600
1100

b) fa-fvtoci

9144 600
1006 11000
1450(g)

11000 600
1050 10400
1050(l)

10400 600
1100 10000+500
400(l)
1009
41025

307692
 1/1.5=66.7%
sales=2m*673%1.334
cost=1000
pofit=333

10-6-6=-2
 45/100=45%
sales=45
cost=24+20+8
profit=13000

j=312/416=75%
price=312
cost 270
profit=72
overall
price=370
cost=330+80
loss=40

p and l
320/370=86.4
price=319
cost=330
provision=30
loss=40
63

ca=63-55=8
pro=6
cost=0.3
profit=0.375
for 2 years=3.25
and for 4 months=0.375*4/12=0.125
total revenue=3.375
rou assets dr 34552
lease l cr 31552
bank cr 3000
depreciation=345
52/3=11517
finance
charge=1578
in p and l

rou=23035
ncl=14285
cl=8845
(23130-14285)
 15907

35697
a)
accounting
year
1=1000+200-240=960
year2=1000+200-210=9
90
year3=1000+200-150=1
050
tax rate charge @30%
year 1=288
year 2=297
year 3=315
then p and l is
year1=712
year2=703
year3=685

b)
tax@30% is 300 each
year
dt is
year 1=12(300-288)
year2=3
year3=0
eps=profit/wieghted average

2208000/(8280000+3312000/2)=22.2
7*1/7=1
total=8
1150/8=14.3
750/8=9.375
0.22/1.455
ex-right price =0.9
0.425/4.75=8.9
0.325/4.75=6.7
profit=2208000+230000-
69000=2369000

shares=8.28+2.07
(2.3*90%)=10.35
deps=22.9
2.208/8.28+0.05
7=5/15=0.33
3.966/15=02644
6=4/12=33.3
7=5/13.5(12*3+14*9/12)
ca not recongnised
ca disclosed as note
cl not recognised

cl disclosed
20000
nci=
360000*40%=140000

1)goodwill
240000+140000-36000
0=24000

2)
240000+150000-36000
0=30000
80000(1 lac-20k)
350000

na=40000
5000=
profit

1000
 investment
cost=350000
post share=15000
pup=3000(80000*25%/2*30%)

332000

80000*30%-10000
pc=2.5
nci=0.5
na=1.6(1+0.6)
=1.4
=150+50/900+400+400+200

roce=400/1700
roe=350/1200
 0.14/2.5=5.6%

330/140