Std 8 Science Ekam Kasoti March 2022 Paper Solution || dhoran 8 || March 2022

(Investment to be made for Redemption of Debentures). X Ltd. Had issued on 1st April, 2016, 20,000, 9% Debentures of Rs. 100 each redeemable by draw of lots as under : (i) During the ending on 31st March, 2018 - 15% (ii) During the ending on 31st March, 2019 - 25% (iii) During the ending on 31st March, 2020 - 15% (iv) During the ending on 31st March, 2021 - 21% (i) During the ending on 31st March, 2022 - 20% What is the minimum investment or deposit that should be made by X Ltd. as per the Conpanies Act, 2013 before redemption of debentures and When ?

SRCC Ltd. has issued on 1st April, 2017, 20,000, 12% debentures of Rs. 100 each redeemable by draw of lots as under : {:("During the year ended on 31st March, 2018",,:,15%),("During the year ended on 31st March, 2019",,:,25%),("During the year ended on 31st March, 2020",,:,15%),("During the year ended on 31st March, 2021",,:,25%),("During the year ended on 31st March, 2022",,:,20%):} How much minimum investment should be made by SRCC Ltd. as per Companies Act, 2013 before redemption of debentures ? When should it be made ?

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Prepare Income and Expenditure Account and Balance Sheet for the year ended March 31, 2015 from the following information. Receipt and Payment Account for the year ending March 31, 2015 The following additional information is provided to you: 1. There are 1800 members each paying an annual subscription of Rs. 200, Rs. 8,000 were in arrears for 2013-14 as on April 1, 2014. 2. On March 31, 2015 the rates were prepaid to June 2015, the charge paid every year being Rs. 24,000. 3. There was an outstanding telephone bill for Rs. 1,400 on March 31, 2015. 4. Outstanding sundry expenses as on March 31, 2014 totaled Rs. 2,800. 5. Stock of stationery as on March 31, 2014 was Rs. 2000, on March 31, 2015, it was Rs. 3,600. 6. On March 31, 2014 Building stood at Rs. 4,00,000 and it was subject to depreciation @ 2.5% p. a. 7. Investment on March 31, 2014 stood at Rs. 8,00,000. 8. On March 31, 2015, income accrued on investments purchased during the year amounted to Rs. 1,500.

In the year ended 31st March 2019 subscriptions received by kings Club Delhi were Rs. 4,09,000 including Rs. 5,000 for the year ended 31st March 2018 and Rs 10,000 for the ended 31st March 2020. At the end of the year ended 31st March ,2019 subscriptions outstanding for the year ended 31st March 2019 were Rs. 15,000. The subscriptions due but not received at the end of the previous year i.e., 31st March 2018 were Rs. 8,000 while subscriptions received in advance on the same date were Rs.18,000. Calculate amount of subscriptions to be credited to income and Expenditure Account for the ended 31st March 2019 .

Prepare a Bank Reconciliation Statement of Ruchika Let. as on 31st March, 2017 from the following information : 1. Credit Balance (Overdraft) as per Cash Book ₹25,000. 2. Cheques paid into bank for collection ₹24,000 could only be collected in March, 2017. 3. A cheque of ₹3,500 issued to a Creditor, was entered by mistake in the Cash Column. 4. A Cheque of ₹10,000 issued on 22nd March was not presented for payment whereas it was recorded twice in the Cash book. A bill receivable for ₹8,000 previously in the Pass Book amount to ₹125. 6. In the Cash Book, a bank charge of ₹150 was recorded twice while anoter bank charge of ₹40 was not recorded at all.

Prepare a Bank Reconciliation Statement as on 31st March, fromt the following (i) On 31st March, 2019 Cash Book of firm showed bank balance or Rs. 31,000 (Dr.) (ii) Cheques had been issued for Rs. 30,000 out of which cheques of Rs. 24,000 were presented for payment (iii) Cheques of Rs. 8,400 wre deposited in the bank on 28th March, 2019 but had not been credited by the bank. Also a cheque of Rs. 3,000 entered in the Cash Book on 30th March, 2019 was banked on 3rd April. (iv) A cheque from Suresh for Rs. 2,400 was depostied by the bank on 26th March, ,2019 was dishobnoured, advice was received on 2nd April (v) Pass Book showed bank charges of Rs. 120 debited by the bank (vi) One of the Debtors deposited Rs. 3,000 in the bank account of the firm on 26th March, 2019 but the intimation in this respect was received from the bank on 2nd April

Wellness Co. Ltd. has issued 20,000, 9% Debentures of ₹ 100 each at a premium of 10% on 1^(st) April, 2018 redeemable as follows: 31^(st) March, 2021 – 10,000 debentures 31^(st) March, 2022 – 4,000 debentures 31^(st) March, 2023 – balance debentures. It transferred to Debentures Redemption Reserve the required amount as applicable rules of the Companies Act and Rules, 2014 on due date. How much amount will be transferred to General Reserve on 31st March, 2021 .

Subscriptions received during the year ended 31st March 2019 are {:(,,"Rs",,"Rs"),("For the year ended 31st March,2018",,4.000,,),("For the year ended 31st March,2019",,2.11.000,,),("For the year ended 31st March,2020",,8.000,,2.23.000):} There are 450 member each paying an annual subscription of Rs. 500.Rs. 4,500 were in arrears for the year ended 31st March, 2018 in the beginning of the year ended 31st March 2019. Calculate subscriptions to be shown in Income and Expenditure Account for the year ended 31st March 2019 and also show treatment of subscriptions in the Income and Expending Account and Balance Sheet.