13.

To P & L A/c
To Bank A/c

To P & L A/c
To P & L A/c Transfer

Jul-01
Oct-01

Nov-01
Dec 31

19,667
10,000
7,350
37,017

10,000
7,500
37,500

Cost

20,000

76,867

100 Dec-31 By Balance c/d

-

417 Sep-30 By Bank A/c

7,350 Nov-01 By Bank A/c

(60,000 25,000 15,000)

(59,000/60,000 x 20,000)
Purchased on 1 st March
Purchased on 1 st October

6,694

77,500

Particulars

59,000 Mar-31 By Bank A/c

10,000 Jul-01 By Bank A/c

2014

Date

Face Value

4,969

1,350
375

7,500

60,000
10,000

Face Value Interest Amount

From original holding

Bonds in hand on 31.12.2014

Calculation of closing balance

Working Note:

To Balance b/d
To Bank A/c

Particulars

Jan 01
Mar-01

2014

Date

77,500

37,500

15,000

25,000

6,694

844

2,025
112

3,150
563

Face Value Interest

9% Central Government Bonds A/c in the books of Akash

76,867

37,017

14,850

25,000

Amount

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