UNIVERS IHY OF CALCUTTA

B CoM HONoOP3 UN DER CBcs

SEMESTER V

EXAMIAlATIONN 2022
CU Rott
NoN8ER-19123S -Il -O03S
Cu KEn19T RATION NUMBER) 23S-1211 -o0S - 1
SUBTECT CoRPORATE ACcoUNTIN G
SUBT ECT CODE Ds E -S 2 A

E-MAIL ADDRESS)- khushi Kel ai voaloS10 @

qmail.cCom
DATE 20lo1|2
ONIVERSITY Ret. NUNBRy- 1128s -00899
VSITy RCoSTRATION NUMACR-28 12I)-O10S 1
oroup- A

An he books of Hd
JoURNAL
Pate C
OV
Pauticulas Amount Avnount
Eqt Shane.tnal call Alc DU
2,00 66
(1006T0Y2 )
To Equi ty shascs. copitalAc P,0060D

Bank. Afc. --Dat 2,0000

To tquily Sha. 2 00o0O
inal ca ll
Alc

Capital Ved emptim vesenue. Afc-D 1,85D60

Secuitieg premium Yesenus. Afc--Ou So,ooo
Profit lo93 Alc-D 60,68b
oteneual teses uo Alc - - Du
2,40,6sd
t o Bonus to shane.noldexS AC 6,co,600

Bonus o shane holden alc -- Du

to Equfy Shan coPilal 6o005D

(60 65bX 10)
Bank Alc--D4 S20,ss0
To Eq uwty shas Capital nlC
4,0000
To Sec unihes premiurm fc
Co,0o0oV 3) 1,20,000o

r t o d hu lhdRR in
UNV CRSITY RolL NUMBER-19123s -1 -0085
CRS(TY REG1STRATIONN AlUMBER)-235-1211-09oS-19

oorkinq note
No Of Bonus s h a to be ig9ued
Tot al ol 9 shanas belore bonus Do68
6onus vaho 3 : S

noOfbonus shanes Ioo 68D 6oG5O

Shanus
Blue Cup co. td wants to by bacK. Yo6ob Eq uy
Shanes a t o Puu Cs of 3 0 o ch. 2t ai to be
Ch ecked onenthe
Such membey of Shauy haE
tnt ended
to be buy ba Ck u unde4 -the mnaytmum
Ceiltng Wmit d|s 63 (2)

T e hre e tests ana as follo vo8

Maytmum no of Shans bought baCk re S owrCe
Hest)
fai d-up Shans Cap Ha) +fvee
reseHws P
secuuitjeg prem irm

Buy Ba Price
P han
2 25 1 x 2y o0 8 o o s5b

hane3

2 6ud slanding Equity Shans est

2 5 1. O Pald up equiy
shona. Copal -ace Valuue
PshaL
25-. 2y00 66b
6o0G0shareg

2
ONIVEKS ITY Roll,
NDMB ces- 1912es11-O00
KEhISTRTION NOMBeR\- 98s - 1211 -04OS

DebE tquily ratio Hest

ebt S Doo
6U 2606b6
E9uty (2 9006TD -40o 66D) +
3 6o oSO- yoo600)
2 o0 66D
S2 00 oD 38

less than 2
AS alL he tuoo
Condition
buy ba k othe ComPany.t can
easily yo,oo Equi ty 3hanes
An he books
of blue cupco ltd
o URNWAL
ote Pauiculass D Cr.
Amount Amount
S1-09.20 Cquty Shake. Capiial Alc--D
uo Gsovio) Yoo6UD
Poemum on btuy ba ck A1C- DUj 200 0)
10
Fquihy Shau holdeu A1e 160066
Cuo,OD x Yo)
31-03 20 tquy shane hold en. AC-
D 6oo 65O
TO Ban K C
31 032o secutties Premturm Afc De -

12 oo 00D
To premi'urn orn 8uybaok Afc 12 0006O

e n eual eserus Ac- - D

31-03 20
To Capi tal
redeempH on Yoo6Dtb
veseuu AC

3
Mey conducted by 1MRB in Jav 20
VEKmetnaTnT ION NBER-09-101-0909 T

bebent, Afe
Dat e
Pnticulax Ameunt Dote Panic ulong Amount
90T Debeotunt.
Nelden
Helde ateoo68t
Ae 206 y Rolano bld 4.0o66

1,006s0
1,00,06D

pebente Kedeempliom Fund ntC

Date Paxticulo9 Ameuntbate Ponticu lans. Amount
1420To nenewal esewut DT400 y balanca. bld 6565D
-TVanS-fest By Debent une
Kedeonpi0% fand
Anvestmmy fC ISooO

sDOBD SoO0D

ebeotro Ledeemphion fund Tnvestment AC

Date
Pawticulaxg Armount Dale Pauliculana Avnoumh
20 6 Balan ce. bld Gssooo1 420 y Bonk. Ae SDO6b6
To pebertus. Kedeenplhon -Sole
Fund C .
Pnoft on 9ale

DeberntuCa. Holden. Afc

Date
Ponhicelon Amotttt Docte. Panticu lan Anolunt
To BanK nIc900obDT92D By 13). Debestena.
U-26
UNIVERs ITY1
ONIVERS ITY RotL MUMBER-19103SAl-oD8S
RE13TRATION NuMBER-23S-1211-010of-I19
Calcaulat e of Pouofit available to tq. shaneholdens
Aveua Annual Paofit-beore, ay ond ioteunt)
Aveuage.
I4 o06DD
leas dnterest on deben tun130065DX 107) 130 60D
ess n teust on
lo an
31260

leps 1ax rate 251 (9 Seoso X 25) 239SoO

18Soo

Cuv1 t
en
Yeas PoneDividen d (oo65D X2) 3bo
61oSoO
Eaunin avalable
Eauninq to
Equiky shanth oldens
Een in Pe shane ¬aun ing availab lato Equity sghaneho ldenS

No of Equy Shawrl
33.92
18 oT0

Pouce Eaunin raho 10

Pou' ce of Equiy 9hare

Eatn ing of Equiky 3 hane.

Pouice of 2quity shaue loX 33 92

2)
339 2
Hole e tgnova. tvang to geneHal Ves eu ue

5
UNUERSITY Rol NUMBERl-1q123s -I1 -00eS
NIVERS ITY REmISTRATION NUNBER- 235-211-09OS-11

froup- B

89 20o06
Eguity Shavua. of Lg toth 12
t(oso) Y(so)
Applicalion
Allotment 3+2 X
x(-1) X
Call
X
lD +2

Re tesued
ISo sh 1
y 100 gh
ÁPP recei ved 2 3 oU 3060 4 G0O 2o 000

yoo0 66OD
93sued 2 0600

Extra Applicaton X
(Reject)
1266O
Ena cayh 21 500
(Relund)
12650
Emt vo Cabn (s han 66TD

90 he
e bo oks oTo wna
Doleui
Melevi sien
ien td
td
DY Cr
Date
Pauiculars Amount Armouunt
Dey (296bOY3) 31600
Bank C
To Equty shae APpiCatiom Mc 8150D
(Being APplirahi,money
recetved)

6
ONVERS ITY Ro ll, NUrARCos- Jq123S -1-0088
NVEKS ITY RE19T ReT1On MONB EP-29S -1211070s
Cr
Date Paiculanus Amount Amout
Lty 3haue ApicationfAe- Do 8166D
To BanK AC
9000
To Equty shan copi talMa ODO
To
Eguity sh ane, Allotmentnlc t2000b

Equity Shat. Alolment AMo D

2005Ds) 000oD
0000D
To E9 sh capHal MC oODD
1o
Secity fremium keserue nfe

Bank Ac D0
86189-SD
(98s0 Xs)+(IS9S0 XY.25)
Cauls in A vveau AC -D
1812Sd
(1SDYS)+(25DYu25)
o Eguity shane. A llotment¢

(yooo Ys) {16oooxy95)

E9 uy Sham, Call Afc- -Du

To Eg uiHy ghans coPiHay fe
(2o0sD Yu)

Bank c -- D
(19660xy)
CallS tO AYVPasy AC- DU (UDo Xu 160O
To Cuy Shant call Ald
(20630y u)
UNTVERSITY loll NUMBER19129S-11
-11-O08S
VERS ITY REÓISTRATIOn NUABER1-29s-1211 -o90S14
DY ,C
Date Avnounf Amount
Pauticu laseS

tquiiy share. Capital Ale - D

eCeuuies premium resewue
T(yooYIO)
t D
(CyoD Y2)
To callg to AYYeo C
IsDx a)+ (250 1825) 3912-S
TOEqwy forfeituno. A
ghane,
10x 3)+(25bx 3:9s) 13835

Bank Ac- Do (250x 9) 2 250

tquity shame forfeitu tp-- D 2sD
( 250x 1)

To tguHy Shane capiHaljc 25o0

(250 10b)

Equity ghan.
fbrleiture. afc-- Du
1s0 Y(S -1)+ l0ox(s-1) 612S
To capi +al rebe
LL, A 612S

PTO
UNTVE RS ITY Ro ll MU
MBER-1g1235 -1-0033
ONIVERS ITY RE n1STRATION lOARrR\- 03s-121- 090 19

In h e BsdK3
o TownaX
xl-td-
Dote Cr
PautiCulaug Dr
Hmount Amount
tq uity shasue. Capita c - Du
To
Equwity shaue.
Capitall9)i 8 4060D
To
Capital educthom Ajc 3 6060D

Gyeneua Kes eyue. Alc -

D SoD ooOp
To Capi tel Red
uction Afe
SooGuO
lo. Feueren to, shaneCapHal (oA| Goo0
GoooU
To 107.
faalerunce. Shana (oPial 3 6o06O
To 6oec
Capi+al Redu ctimm alc

67 Debentus (1o0)MC- Du
20068D
To 3 Debentuw
(go) C 1SOSDO
To Cap ital Reduction lC So oto

bebtor Ac. DU
83yo
To capiH oQ reduC tio) Aje

Creditov AC Du

To BOn k Ac
8060
Capitel keduetion Alc- DH 11S'oO
To Bank, A
IIS'od
UNIVERSITY RolL MUMBER- 19123S --008S
UNIVER S1TY eEUn1STRATION NUMBEe!- 23s-1911 -0OS-I9

DV
Dat e Pouuticulavs Avnount Avmoun+
Capilal Keductiom c Du 412Ss0
To foo+ f los3 C 6So6U
To
fropeuty Plant ftqupmen tMc ss 20r0
to oveotor ies AC 38 660
To Copital es ey uo
MC 32SoO

Bal an ce. Shee- (and Keduc ecl)

Pauticulans Amoyn4 AmoUnE

()
EsUnY AND UABIUTIES
IShae, holdey und
a) Shae. Copita
6o00 lo Prelensn Co. shana. O6o each 3 6oU
1200OD Equity shate o a lach B9060
bKegeYuo gwplus
Capital Keseu0 30SoD
2 Non-Cwr ent Gabilty
3. Deb entus. ( a0 Each)
Cuwentt iabi uy
S PosBt
Credito rs
452,SoD
ASSETS
- Non -CwwTent ASset 3 28 o6D
Pnopeut9 PlaM -P Equpment
2. Cwmêt ASsels 9 s200
n v e n t o Vieg
Su Go5D
TVoda re ceivablus

cagh egi valen

22 3SoD
Cash 4
1952So0
lo