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Subject: Accountancy, asked on 30/12/22

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Subject: Accountancy, asked on 22/12/22

Thomas Ltd. was formed on 1st November 2021, with a capital ₹12,00,000 divided into Equity shares of ₹10 each at a premium of ₹2 per share. It offered 1,00,000 shares to the public. The issue price was payable as follows: 5 ₹4 with application ₹6 with the allotment (including premium) The balance as and when required. The balance was not called till the date of the Balance Sheet. All the shares offered by the company were subscribed. One shareholder holding 1,000 shares paid the balance with allotment. Another shareholder holding 800 shares did not pay the allotment money when due. Aashna promoted the company and the value of her service was estimated at ₹ 1,00,000 to be paid by issuing equity shares at par. You are required to show the items under Equity and Liabilities in the Balance Sheet of the Company (prepared as per Schedule III of the Companies Act 2013) at the end of the financial year with Notes to Accounts.

Subject: Accountancy, asked on 21/12/22

Anusha and Avika are partners sharing profits and losses in the ratio 3:1. Their capitals, on 31st March, 2022, stood at ₹ 1,00,000 and ₹ 50,000 respectively. On this date, the firm had Creditors of ₹ 25,000. Amount owed by Anusha to the firm was ₹ 42,000 and the amount owed by the firm to Avika was ₹ 15,000. The firm was dissolved on 31st March, 2022. The assets, apart from Cash of ₹ 5,000, realised ₹ 64,000 and expenses of dissolution amounting to ₹ 1,000 were paid. You are required to prepare: (i) Realisation Account. (ii) Anusha Loan Account. (iii) Avika Loan Account.

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