UNIVERSITY OF CALCUTTA

NERSOF
CALCUT
ww.
LEARN
WCEME
Registration Number
34 -

L 2 2 - o 364 - L9

Roll Number

Examination-Com Se muli -Y (Honoues)

Name of the Examnation - 202

Subject-Coxpaxalia Accvuning
DsE G.2 AH
Paper Code
-

Date 20.01 2022

2-PM Ending Hour - 6PM

Starting Hour -
 Kegusbaloh NO 134- 1212 - 02L4- 19

Raul No' 1934 I1 -

00 1q
In Ah noup-A
oooky x tt
JoUe na
Dai Padi eulo
tui Sha call Ale 200 00O
200 00O
To tqu shau capital AHe
100 o06 X2)

Oank Ae 200000
20000O
To 2uly shau eall Ale

) Secuuu Bumium Ale

Copital udempüon we Ae- 15000O

80000

Bioftt Loss Ale I60 000

G1enia uset Ale 60000
To bonws to shauhol don's Ale 600,000

onus to shauholder's He
To Equiu Sha capital Ale 600 00D

Cae Atle 52 oo00

40000xI)
To equuy Sho Cap Ale
HDootX io)
To
Seeuutie bimivm Me (yoooor3) 120006
 134-1212- 0364-19
Kegisaion N0:
Rall NO 19134 il- 0019

Waxlun9 Note
No ak oonw unsued 10000ox )
Co 0O0 Shauy

u n d nud fax bonu -

6b0,o0

Fund to e wmd an bouu

Secuuu Bumium
Copital xedempton Ruuune
Coplde uwe
80000
Buit loss Sxplus 60000

a IGO.000

00,000
 Regualion No, 134 1912-0364- 19
Rall No: 19134- 11- 0o19
In th boous a ue ehup Ltd
JOUnnau
Daa
209 Patiedla
Maveh
Manch tou @hau capital Me
Bemum on
vy- Back Alc 12,00,000
lo
Eauik shauho ldews Alc T6 00,00o

Maveh 3 Eaqui Shauholdeus Ale

IGo0,00O
To a n Ale l600,000

Maxch Seeuulu bümium Reno Mc 200.000p

lopumium on &uy - Back Alc 12 00,0c0

Haneh b1 enal Renwue Ale

lo copital nedempion suneun Ale 4o0,006

waun
Comedaion as whert 40, 000 equy shaus 4o lae

ough- &oelk loy

lalu
chipP Co t a pex

)) Lstconddion: he manimum amoont ab e q u shanus anpita

Ast
Joloa ou ght - baekk= 251. a t doteul a pais up sha copital
plus mee u u S ineuding, Seuuis primium uuue

96 x 2400 0o0 + 3600,000 + 12,000Tu0 2m x 12,000Oo

1800 0o6
Hou the Coy Baelk puci (o+ 30) 40
So No a e. shatt to l
bought- bact 1800 ooD

- yG0oo tqi Shaas

 Reguauon NO: 124 1212- 0364 - 19
Ral No: 19134- tl ob 19
-

2nd Condition e post lauy -baek delt-Equi Ratio

Comot eneud 21

Now delot n50.00,000 t2200, 00o

(24000o0 400000)+ R»D600 000-4oo0oo
-

1200,000
2 6200 000 81 ie w than 2:
A alllthe tuo condition hawe hulfilkd ay the
company
dan buy -loack easily 40 000 eqib Shauy
 Regutalion No: 134-1212 0364-19
-

Ral No: 19134I1- 001q

Calculation a eaning fax Shau

Aveiage nwual pofilt latbou inbwnt and t a I400,00

| Iwiet
iwt on duloeniu 1300 00OXIOt) =
Inooo
in tum
loon2400 00oX137.) 312000 44200O
8uofit Debaru Tae 58000
ws. nco m Tam
(958000 x251) 2395o6
Buft APt Ta 718 500

: Haufe to w w (ayumtd o7. 180

Buot avoilaal fax en puf shaxholdors G4,6,65D
wa: Bulun Dividand Q00 000X 12%) o80o6b
Buotleauninq avalaale fan equuly Shoruholdes 5385
kaning pe enui shau Bofit aailabe lax qu
Shau oldur
No oPqui Shous

538650
18 0o

uceounLng natio 29. 925

value pun Shau
eaning pe Shae

Valu pe sho
29.925
oX Vau pen shau 29.925 x1o)
299299 25 A
 Regulaion No: 134 1212 - 0%64 - 19

Rall NO: t9u34- 11-bo19

Pa-6
In t h boous a ABe Lta
Jousunau
Datr Pohiculan
bau Ale 180uO
oPt Loss Ale 2006

To Ihetmunk Ale 20000

Da AHe O GOOX12) 54000

To Eui Shoe captal Ale (usto x1o)
To Secuies pumium Alc (usoox 2

107,
udumption pu. shoru eapital Ale- 0600

Lmium on udeumption a p>u. shanu AMe 006

(00Xlo)
To p . shany holdus Ale 99o00

Pref. Shanu holdas Ale 19000

To &ak Me

v)Seuluy pumium Ac
To pumum on
Ridimpton of puf.
shos Ae

v Ruwe fond Ale 35000

Sunpus n Profit 2 Loss Ae
To Capital Redmpüon w Alc 500d
 Reubralion No'1234-1912- 0D64- 19
Rall NO 19134 II -001q
Pa-7
-

wayng Not
O No a Buf. shoe eigilalu fan udemplion
1ooD Shauy 0o Shauu

q0o shauy eIoO each

othews puf. shok ae not eligilnl %n udumpt0n
untfull pod uP
und nwd fon udumpton q0oxI00

Ald- Bu mum on
udemption

wS Pumium Ao aduw)bd hom

Secuois pumium 000
q0000
w Fund Availaal ;
Supus n stai ak P|L 100oo
(12000-2000)
Royu fund ygod-1o000) 35000
5006

Paocesds nom Anenh i a equi

No a equily Shan) 4o nsved 45006

lo
 Keqilkaion No: 134 1212
-

0364 19
Raul N0: 1934 l - 0 o 19

Oinoup 5
)* Tn the boo s als Televista a
Jovina
Da
Paxbioula
i)anl Ale 81O00
To shau 8100
appliealuon Ale (70003)
ü)Shoae application ale -

To Dank Ae (306ox9)
) Shou applia afion le D (24 000 x3) 72000
To shane eaptal Ale
20000 x3)
To sha allomant Ae (uo00 *3)
t2000

Sha allptman AMe - NH.(2000oX)

00006
To shau capital Alc (200ooY3)
To Seeuuti Bumium Ale (20000x 2)

boun alc
allotment in a t a Ale 86184.
112.50
To shau allstmek le

vi) Sha lsgk final call Ale 80 000

To shau capital AMe (2000Ox4) 8 000

viiank Ale
Call n a u a Alc - 01 (250410)x] 78100
t6 00
To Sha ut 3 final call Ale
80000
 0364 I
Regusltaluon No 14- 1212 -

Rall N0: 193Y -

Il - Ool9

0otr Potiewau 4000

viti) Shaus dapilal AlC - D1. (uooX1O)
Secuutus pumium Me D 400x2)
To allo-tmunt n avoua Alc 1812.50
1600
To Call n astuadl Alc
To Shau fwkei tiou Me 387.90

a n Alc D(150t loo)xq 2250

Shaus fafiou Ale 250(250x) 2b
To Shau captal Ale
(250 xio) 250d

shakanleilune ale GI2-50

To coptal 612.90

walin% notl
24000

App 4tooo ApP 200oO

ApP A l t 4O0
Allt NL Allt 160od
und bo00 uund N Adusal wudh 4ooo
allstmn
H. X hold ab 250 shau
appius fa (290x 4)
312 5 Shaxe
. Exouy appdicaion mony Ajugu with allotmnt
(12:5-29) x3
187.0
 0364-19
NO' 14
-

1912-
Regitation
Raul N0 19u 34 -I1 -0bl Pa-10
Nou, alotmun monuy on 25D Sha
12G0
t c o s app. adustid with allsmu 187 G0

aUestmnk aRaU) on 250 Shauy 106250

Ad allnt mint n atuahus on \GD Snau 260.00

I5DxG)
Tota aUotmtnt u aoua 1812 50

Total alllntmunt monu

12000

88000
w allstmunk
181250
altmna m a ucived 86187 50

Fofeitu omaunt ab 250 shaw (12.50x3)

37.GD
Foeiiu amount ak lg) snaxu
shau
(128750 -997.0

FoPrtu amount ab 150 sharu ak Mot X

(37.50x 190 562.GD

fanPitou amoun ak l00 shaus ak MY

(450 x l06
300
86250
w s s on u- tnsud s -(150t l0o
h0 Shauy 260.00

Amount Anansfeoud Ao aapHol Ruaued 612. bb

 No: 134-1212-0364
Kegu taGon
Ral No: 191134-il-Oo19

2) oos ab Y Ltd
hofit on toss stalimunt ab on 31.03.20

fantieuoo
Revn fnom Salu) 80000O
) othx m 2 800
ii) Tolal w n t i 808000

v tpenus
a. Puorch ane ak gooly
.
949210b0
hanges n innto (24 000)
. Stak wlfa eupenhMs 5 70000
d oth epeu 6 31740
e Finan cial penuy
E a ox dinay epewus
Depuciation^ 742500
Tota Erpene 600 340

vBofi oefbu 4am and Man9es u munuaton 207660

vy Managun umununation
NIL

vi) B fut befon tam [v-vi 207 660

fan tam
vii) BLovission 3366
1Buoftt a t tam vii-vii
24596
Dadanc ak Pnoftt ax las/ Sunpluy 56000
on 14-19

Totol [ix -*] 74516

)BwvIss ions
aBopased diidnd
. dividend dintbu bution t a 7402
C. Rbee und 15000
56402
balan ab Supluy 16194
 0 %4- 19
No134- 1912-
Kegussation
1934- II- 0019
Rall No
-12
balano shut ab YLtd a on 313, 20
Nole

Pawioladt No

Liabiliuy
Shonu holdu's fund
NIL
a. AvthaiLd Shou copita
2 20000O
6.Tssued Sulayewo shar coptal
C. Resnt Supuy 11Sua4 35194
2. Non nnt aloilitiin. NIL

3. Curunt iaoiltey g Bovision)

ade payalal M3900o
Buovision 101116
laki lit 6176
Oth cuu

Total +13 497,370

Asselb
Non- Cuut Asses
a-ntanailbu fixed annez
7 2491oo
b. Tangibe fined anuls
251500
C. Non- u n E inueytmenk

2. Cvmt Asseby
a. a d a ucva 18 49910

c. othu cusdunt aub

equvalnk
d anh and Qanh 24 5876
NIL
. Muscellanuow fopenduo
Toial +2+3] 497,370
 Regubaion No 194- 1912 -

036y -

19
Rall No 19134 I-
0019 -1
wONlu ng Not
ORev Sauy
fnom Saluy 8 00 cH0

(2 othuu Revn
DisuDunt ucived 8000

Puxchane ak goods
Punchan 50 0000

w Retun l06-00

Add: Goiagi inwad

2100

49200
Changu in innio
openng stock 6000d

losing Stook 96000

(36 000)

Stabt ikau enpen

50000
20 000
Salauey
10000

ottm fpenu)
Iho0
Sundy enpenuy
Bovission an bad dt (640o x1o.) 24D
 Requation No:194- 1019 0264- 19
Rall No 19134-11-0019

Depneiation
Depuciaion a founili (400aox1d/) 40o0
Depsu cialion as Plant 2 Macuny 246oex157 3 6q00
Pati (300ox5 IG00
y200
8Provission ox oaion
207 &60xyor)
83064
Rooposed Dividend
Tbim dividend poid
Boposed dividnd (200000X107.) 20006
6000

10 Dividund dubibution aTan.

on inloum dividnd
290
on puoposed divind 412
(2b006 X20.L7) 1402

a n g f o to wwe tund
5000o
Tssued a subseilbed ha op
200 0 o

Rupund and Sunplu

Genna Roound 200 06

Aad. New ansfex 19006 35000

alano ak Supu I16194

 Reguaion No;134- 1912-0364- 19
Raul NO' 19u34 - t- 0ol
-15
ade paHaal
Cdity 3100

80-00

3000

Guovission
ovisi on fan Aanson
83064
uo posed ividnd 20006
D.D.T on pnoposed dividn d
4u2
104116
6)TlangJsk fioned anus
Pa
8o00
1606
6400
ToungJalk foncd anmub
.Plant 2 macin
w Depuciakion 2460o0
36900
209100
fFuonu 1 Ftings
w Depueiation 4oo00
4000
6ot0
24500
( Tade Ricuivals
Dabtaw
P.v. D.D G240
. b ucùvalble
2710
9870