Amalgama bon,nbsosphon and Exhesnal

Recondxuckson

Calculaton of Puschase consideraltion

)19% Paefabence Shaseholcles's ['ooio]

Epuiky shabholalexs[Asoo. x6xI] 3.c0.00o

Realisation Ale
By 1% Debentuxes
Rpanksmachiny
LStockin be toccle 3ooo0Citoas
Debtos 0,000 Sun Lt.
Cash Socoo Poefesehce shaseholdes ,ooo
SooOO

Equibyhaeholeleas le
in Sunlkal. Bc0.0DO
i osak Realsationalc SUO
30,000dedse 3,0,0c0
Prefesence shaehotles Alaa
To pefece shazesina psefeence
So Sun hel JA0,00O shae capikal SOooo

Realsation 30,000

ISo,O00 SOO00
 SuLtd
20000B pockeence shoses
yquibyshees 3,00.c0o
400,00o
Execse-6
othe books of Hai Llol
Rsalsaten aleeackd
qo Debentias
Tolarols Buildlng
bctoil 00,000 Coeitos
Gash hcoo00 hoikaishron Ltol.400,000
QO060
hllaSisO.OCO SsoboD
bae Eauily Shagebolelexs Ak
Byoalsakon Ble aO.000
Hcokonsbncn Ltel 400,000Shaecapital 3,00.0o0
ganesal eseve SO,oO

n the bocks of Kirshn an Ll.

Roalsation alk
o land ard Buileing lao00
Cash Hogikoshnan ,00,0OD
Osbloss IO000
 Poge

Equiby haeholekns Al
To cguiby haoes in yshase capikal 3,0000

HekanshocnosOOo00 Ghenesal eseoVe ko,000

Realisation

Balance Sheet of Hastkashn L d o

I Eguiby Prcl
Eguig Ancl Lablikies
) Shaseholdes Rndles 6O000D
)shae applicalion Money penchng allokesk
6) Nbncuazentliabilities lO0.DoO

) Cussent labilitieso 6o000

Totel 76000O

) NonCussent Assetsrk i l d a d
e) Fced Asseks oo.00otalo,oo) 6I000O
chylnbangiblecasetsclaO000-700) 11300O

Cusaent Asses
)Gash and cashaivalents
C30000t/0,000-3o001
37000

Toba 76000O
 clAsSMAte
Data
Page

Exeocise-6 conhnualron
Jouonal en bies in bamknshnan Ltcl
Date Paoticulas Debt Coed.t

Business Reochae ak 600,00O

To Ligyelatur of Ha Lkdl. 4,00,O00

To Liguicetox of kishnan Ltcl

Lanc andl Guilaing Alc 400,00o
Cashale 30,00o

To 9toDebentses
To Coeclitos SOOOO

To Busness Reochasede 400,00o

3.
Land anol Builcling Alc. Da Q)000o

tash Alc Ds

To csedtos ioi000
T0 Business puschase Q,o0,o0D
To Gapilal escove(8.) lo,oo0
4. Liguidetos of Has tel nle 400,00O
Toshase pital
S. iguiclation of kshnan Lkol Alk. Dr
Toshaae apital
6 Feliminay expenses Ak. Da 3o00
To Bank 3000
7 Capikal Rescve Alc 3000

T peloinay expenses 3000

 classMata
Date
Page

apial Rescove Alcsbal DxD

7000

7.000
9ebobentues A l c D o c ,o0,000o
 Date
Page

Exese-7

Do Puschase Considexkion lo 000 x_Sx6o

F7SoO00

Memoancum Balance Sheet oP Betbos Lol

Teaguiby chaxe Capibal 7S000 ysuncy ausals 16.00,000
Reseoe RundasceQsoOOO

Realisation alcbnte o Io0000O

TSuncoy AsekssJQ00,000 &y besk td 75000O
leEuiky shaocholcksale
aso.000
lo.copoo
slt Equibyshaelclests Ak
Toseaisation Alc yeyuisy share capilal 750.000
Eguikyshaes in Restlal. 75.000 Rasewe fund o 2soc00
lo00,000

Best lkd

looet
To seali.sahon
ZSOGO0 Byshasesin Besk lel 750000
7soo0o 7sO000
 Date
Page

Bolance sheetcast lldlc

Argaunt
Rrstiulas
Equily and Licbihbtes
a) shaoeholleas fncl
a) Shase capita 31.50,000
(2 Resesves ancl SusplusalslGoo,co
oaago epital Resesves

cado0E Assets
Asseks 46.60,O0
1Sunadag Tokole
 alouleban oP puschasa Cans Jclesakon
Pasbcubs XLtd
Pgsa value ofAssets takan c e n a S C a
sLand and Builblo9 195000o
Pant andMachiney
1O0o0 3000co
hbangible Asseks
450000

Bls ecovabe
Iventoies
Cash Bank
SZO0,o00 75,2spoo

Less Aped velue of iabilibes koken ove

Bank Ovescdso So.oo0

Toecle pryabe Soo,000

1SOo,00o
SoocoO
,OO

Pochase Consiclesation 72,00,00D S$7S oO

 alssMate
Date
Page

Rsticulaxs
Aspeedl alue oP asseks taken oveB
Snday assats
Lts:c0.c00x 7SKI12+1s000KK9)
iooxtoDJ

l9,Q6,oo0
less Aapaed aluesoPliabikbes taken oueeu 2

lo% clebentiaeaor
Socbycoedltossu ascR,O,000
Bank OechaPnslorai2r ced Socoo
Blspayable

Arschase Considexationdor 4ll,c0o

Exescise-1a Calcul akon oP puschaseconsjdeaation
Song lkel

b)2% poeferce shsaeszCE

Btan ltd3,bO,oO0x6S
Sona LdSOOO0x l6
3, SO,0OD
 Particulars
reed

AND
LIABILITIES
share
1der
F s
unds:
Equity
nS
d urplus
- tion
Fund
apital

ve

Date
pags

Exercise 13.

shateesiesy
a) 29e prefevence

9 Eguby shases
40,000

Puschase Consideahon- lagOCO

b
Shasecxchange
Nurbe oPshaes isued slbceo x3 =lsoooLhasres
6Puschase censideahion soCOXLSa

CHaskel pnce (20 RS) of BLal has no sanihoca

Erexuse 1S.

Nurmbes oP shaocs isued 10 kk s 7SDoshases

Puachase ccnsiolera bion6n thebasrs oF Poce value

Puschase considesotion on the basiS of maoket porice

=7SDOKA0ESo,0D
 classmAte
Dote
Page

5eise-I6
Exchonge sato saO6O - 13
Nmbes ofshases isSued 30 kx lo,oo0shaes
Puchase consicleation loO00 X6O

ExevSe -S_ pagc 76

13o poePesence shaae

Eguily sha
3,001 000

Net puachase condesotien- 42o00o

lo he Books oP Bluemoon ltl.
Realisaion Ale
To plantdmachiney &utocebanbse ale
To stock gsunday crlibor SoOOO
70,00D
Sy sun Lkel ale 42000o
To Cash So,o00
ycscount on
Poefercnce shae 36000
alc-Psoft SOO0O