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प्रश्न
Hero Ltd. has raised following long-term loans on 1st April, 2018:
| 10,000; 10% Debentures of ₹ 100 each redeemable in four equal yearly | ₹ |
| installments beginning 1st July, 2019 | 10,00,000 |
| 11% Bank Loan from SBI repayable after 5 years | 20,00,000 |
| Interest on Debentures and Bank Loan has not yet been paid. |
How will be the above items shown in the Balance Sheet of the company as at 31st March, 2019?
उत्तर
Extract of Balance Sheet
as at March 31, 2019
|
Particulars |
Note No. |
Amount (₹) |
||
|
2. Non-Current Liabilities |
|
|
||
|
Long-term Borrowings |
|
|
||
|
11% Loan from SBI |
20,00,000 |
|
27,50,000 |
|
|
7,500, 10% Debentures of Rs 100 each |
7,50,000 |
|
||
|
3. Current Liabilities |
|
|
||
|
Other Current Liabilities |
|
|
||
|
Current Maturity of Long-term Debts (2,500 |
2,50,000 |
|
5,70,000 |
|
|
Interest accrued and Due on Debentures |
1,00,000 |
|
||
|
Interest accrued and Due on Loan |
2,20,000 |
|
||
|
Total |
|
33,20,000 |
||
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संबंधित प्रश्न
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Financial management is essential for all types of organisations.
State, with reason, whether the following statement is True or False.
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(i) Surplus, i.e., Balance in Statement of Profit and Loss (Dr.);
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| Prepare Balance Sheet of the Company as per Schedule III of the Companies Act, 2013: | ₹ |
| 10% Debentures of ₹ 100 each | 1,90,000 |
| Stock-in-Trade (inventories) | 40,000 |
| Goodwill | 20,000 |
| Provision for Tax | 60,000 |
Totalling of Balance Sheet is not required
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Opening Inventory of Materials ₹2,50,000; Finished Goods ₹1,00,000; Closing Inventory of Materials ₹2,25,000; Finished Goods ₹75,000; Raw Material purchased during the year ₹15,00,000.
Calculate Cost of Materials Consumed from the following:
Opening Inventory of Materials ₹3,50,000; Finished Goods ₹75,000; Stock-in-Trade ₹2,00,000; Closing Inventory of: Materials ₹3,25,000; Finished Goods ₹85,000; Stock-in-Trade ₹1,50,000; Purchases during the year: Raw Material ₹17,50,000; Stock-in-Trade ₹9,00,000.
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(vi) Goodwill Written off;
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