VLB Janakianmal

college o rts d Scence

Ke-moolel Examinatfon

Date 2.02 022

Reg.No0Becoya
Sub. Copotate
Name Poopa Srea.
Class I1.B.CoM JCA) Accoondhng

Section- A

Personal ale Ja
. 12

3. oulld up 6T
J.Dividlonol Sb)
5. bo daue ta)
6. P ale la
.Seutes premium fa)

8 Fully Ja

9. ex intres+ LJ
lo.inkng hund ofLoond JJ
 SectionB

uonal Ertre
Kat lash Jroftad
11. 6)

Date
Pooticuloans Debtved
Sundry Ascet alc by00,O00

Bros a l S,O0,000
To Man
Being purchase o
busineysJ
a)When s h a r e s a r e

iCSuRd ot pan

Mani
Bros ae 54t00,000

To shorne capitalale 5,00,C00

Being issue f«ly

paid shaes oRo
eack to
/Ps.lDo
Vondoys)

Wen ghoses ane

PsCue a1 premium
Dr 54,0o,000
Mani broS alc

TO share capital
oalk JS,Do,ooo
6 e c u r i tus
premuald ,bo,000
To
fBeing icsua ob
4S,oo0ully pouo
each
Shones vf 2.tbo
at a premfum of 2o1)
 c)IAlhen sharnes a e
isSued oat discoont

Mani Bvos ale DY S, 00,O0o

Disuoort o isstue 600,00o
shaes ale D
o G0,0g 000
To shove capol a

powd shatues a 3,ob

eoc at a dis of to

12.a) Zd co, tHtd Jovrnal Enri

Dat Paticuloars Debt Crwolit

Shane capital ale 500
To shore inal cal ale 200
To loeitww alc 200

foreidirg 10 shaes tor

hon-payment o inal ea
Bank ale Dr
FoYexhwe shave capale Pr IDO
l0 Shane cap ale SDO
Ter isstung to ogeilh d
Shares ec 3 o per S h o
FLihwe shae exle . Joo
To capto resorevo al 00
Hroncen e jorheibod
ghoe ole D (ap.Yeserve
 Cnderortting
ts on oqYeement
Chdovoriting
Cornpany oi+P a
entored 1nto,by
ov
ndiviucal
Ogency,Or
tnancial to ens ue
poodnerushap iYro,in oYolo
w tl rot oube
subsOube
Subs
Roct 4 +Re pubke
soes
Re
entre ssue, o
oY the coopany
OY debenduwes , M o do by
U +Re
do R e
unduor
11eUE w
he

Kome
The inanciol agoncy t s n o o n
undouor .
as he

Jgpes o Onderuoniting
Firm Ondouor1ng
Sub Ondeuoriing
Joint Onderuoriting
Synolicat Ondleruori ting
Comple t Onoluruovítirg

Portial Onderuori-4ing
13.o) MTL tol
JouonalEnctrus

Porliculaus D t Cedt
Bonk ole DY.b, 2S,ooo
To shae otpicafion a 6 , , Doe

SBeirg appica tor money

YR ceiWool ov 9svo0 shaes

oct s Pen shanu

Shove application ole 5,b0,0oo
TO shae cap ale S,00,OD
SBeing olldoent ooo6

4 Rein appito Foo

shaYes
Trors fevuod to
money
3hae capítal
Shae applicathop ale I,SDDbo
To Bank alo

Being appucaion mona

Hov
Kor sco0 shaves velundod

Shoe allotmen ole D D0,ooo

TO share capital al 00,boo

amt oluue onD
Being
a .3s
9o,000 shates
pe shauJ
 Shae cat alc 3,00,00D
To shau capital ole 8,Co,coo
duue cno
Beirg ca money
shares at .JD
D000
pe1 shane )

Bank oalc Dr.&,

8,00,DDo
To shae catl a 8, CO,00o

ca money yeceiod)
SBeing

16. b) Books o Moon a Lid

Jovrna Errh ies
D Poruti cuuans Debit Cve lit
Bank ale Dr.,2 , 0
To Do bentwe atp ale ,9, OOo
at.J
Being app money
tor 8.co db
pe dabontuu
Debentuwe Appieahio ak1,,000o
ale
To 8.1 okbentwres a2,000
SBeing tYonste oR oppuco
money to ode bendwws a lJ

De bendue Atlwtmort ole D2,88,0oD

De bentuws ak
To &. 2 88,00D
Being a Llotmend amost
eteivabe a 3.b pe
debenture on 48,000 olthon
 Bank ole Dr9,8s,000
To Debentue allomet 2,8&,Doo
SBeinq allotmertt amount

on 6,000 oloberctuves recei

Balane Sheet b
Moon Rays Jtd

Jiabilihis
Secured loans Cuvverd essts

& Deberrtuves |J1,80,0o lash at Bank Ja1ko,ooo

Section - C

Joornal Ertries
16.b Nanoin d Co.Ho

Pati culas he olkt

Bank ale Dr 8,b0,00D
To Shae appicaion 3,b0,000

SBing appieation
money receiveo 18,000]J

D,J0,ooo
Share applicarhon a
ale 9,Jr0, ooo
To Share. capita
 nonoy
J Being appicahHon
on D,000 Sharesanshevvd

SharnesAppica-tfen ale Dri|bo,ooo

To Bonk ale 60,00D

Being appu coh

on
monauy
on 9,000 Shaes velunooo

Shares appitation ale Dqo00

To shane allotnent a e bo,DoO

he uus
SBeing sup
Oppucahon money on

3 000 shares)

Shanes allotmen ale Y4&0,0o

To shae capital alc J&0,oov
SBeing Re abModnnent

ornoun duuR on ,0oo

Bank ale Or. 20,000

To Shave allotment) ale , 20,oO0
UBeing he and roceived
on alotmei)

Shane coa ale D &D,DDG

To sharn capital a le &0,pob
Catl o olme 4D
Bank ale
To Shane ca!alc
SBeirq P ca money veceiv
 Jornal Entries
1.a
Pantiodars
Bank alc
Te Shove appucatton ale ISDOD

Being applicadion maoy

e Leived or svo0 skae

Shae application ale D 1Soco

12, 000
TD 8hore capital alc
To Shae allotooKt ae
bob
To Bon ale

WBeing app money J DO

ahans transtens d aoljustko
t atloo 4Yeluncdeol
Shae allomert ale Dr 16,000
To Share tapital ale 8v00
&oDO
To Seuritws prerníum ale
S Being allat money eredbd
Bonk ale DY 13, boo

l Share altornen ale 13, boo

SBeing shatu allotment
mona on JjocD Shares

less 2 ,Jco
Ibooo
Ye te'reol
Shoru vc CalU ale Dt
D,co0
19,O00
Capital ale
TO Shae
ghatu Jiei ca tl
SBeing
3.8 share
oat pe
money
ahaus
Jr ODO
due o n
Bank ale D11,JDo
caU ale 1 J DO
To shae i r e
fBeing h o t e i r s call

reueiveol excops
may duly
o n Do0 hanes

ghare setond callale DY8, veoD

To shae. tap alcC
8, DDO

SBesng shorre secornd call

moneyad pen
Chae due bn AO00 ghore

Bank ale Dr.

To Sharu 2atárto
|SBung skae 60cono
CaUmoney duly
receiveol exup On

B0 shars