VIDHYAASHRAM FIRST GRADE COLLEGE

Corporate Accounting III

V Sem B.Com

II Assignment

The following is the trial balance of subadra Bank Ltd., as on 3.3.2007 prepare balance sheet as on
that date as per new regulations:

Particulars Debit Credit

Share capital 2,50,000
Reserve Fund 4,00,000
Fixed deposit 10,00,000
S.B Deposit 15,00,000
Current Deposit 55,00,000
Money at call & Short Notice 1,00,000
Bills Discounted 2,00,000
Investments 32,00,000
Telegraphic transferable payable 2,50,000
Premises 10,00,000
Cash with RBI 8,00,000
Cash with state bank 3,00,000
Unclaimed dividend 6,000
Rebate on bills discounted 12,500
Travellers cheque 25,000
Loans and advances 17,50,000
Branch adjustments 14,48,500
Silver 50,000
Overdrafts and cash credits 7,50,000
Advance tax payable 27,500
Furniture and fittings 65,000
Non banking assets 17,500
Borrowings from banks 62,500
Bank draft payable 5,00,000
P & L A/C 1.4.2006 50,000
Profit for the year (before appropriation) 1,52,500
Dividend fluctuation fund 50,000
Cash in hand 50,000
97,58,500 97,58,500

Other information:
1. Money at call recovered Rs 25,000 and Travellers cheque paid Rs 10,000
2. The bank had bills for collection Rs 2,00,000 and Acceptances Rs 3,00,000
 VIDHYAASHRAM FIRST GRADE COLLEGE

Corporate Accounting III

V Sem B.Com

II Assignment

The following is the trial balance of Dhanalakshmi Bank Ltd., as on 31.3.2007 prepare balance sheet
as on that date as per new regulations:

Particulars Debit Credt

Share capital 6,00,000
Buildings 4,00,000
Furniture 50,000
Investments 14,00,000
Non Banking assets 25,000
Bills Discounted 1,25,000
Money at call and short notice 3,75,000
Fixed deposits 14,00,000
Current Accounts 6,00,000
Savings Bank A/C 8,00,000
Reserve Fund 3,00,000
Bills Payable 60,000
Cash in Hand 2,25,000
Cash with RBI 1,00,000
Over Draft 7,00,000
Cash Credits 6,00,000
Loans 5,00,000
Unclaimed Dividend 10,000
Pension Fund 35,000
Cash with Other Banks 95,000
Boorowings From other Banks 3,90,000
P& L A/C 4,00,000
45,95,000 45,95,000

Additional information

1. Bills for collection amounted to Rs 10,000

2. There is a liability of Bills of exchange re-discounted Rs 15,000
3. Acceptances on behalf of customer amounted to Rs 50,000