যে সময়ে টাকা। 80,000 টাকা 10% প্রতি চক্রবৃদ্ধি সুদে 92,610, সুদ হচ্ছে...

Varun and Kuber are partners in a business. Balance in Capital and Current Accounts on 31st March, 2019 were : {:(,"Capital Account","Current Account"),("Varun"," Rs. 5,00,000"," Rs. 80,000"),("Kuber"," Rs. 3,50,000"," Rs. 20,000 (Dr.)"):} Profits of the last five consecutive years ending 31st March were : 2015 Rs. 60,000, 2016 Loss Rs. 40,000, 2017 Rs. 1,30,000, 2018 Rs. 2,00,000 and 2019 Rs. 2,50,000. General Reserve appeared in the books at Rs. 50,000. If the normal rate of return is 10%, find the value of goodwill by Capitalisation of Average Profit Method.

M/s Mehra and Sons acquired a machine for Rs . 1,80,000 on October 01,2016 and spent Rs . 20,000 for its installation. The firm writes -off depreciation at the rate of 10% on original Account and Depreciation Account ofr first three years given that : (i) The book of accounts closes on March 31 every year, and (ii) The firm charges depreciation to aseset account.

From the following information, calculate value of goodwill of the firm: (i) At three years' purchase of Average Profit. (ii) At three years' purchase of Super Profit. (iii) On the basis of Capitalisation of Super Profit. (iv) On the basis of Capitalisation of Average Profit. Information: (a) Average Capital Employed is Rs. 6,00,000. (b) Net Profit/(Loss) of the firm for the last three years ended are: 31st March, 2018 - Rs. 2,00,000, 31st March, 2017 - Rs. 1,80,000, and 31st March, 2016 - Rs. 1,60,000. (c) Normal Rate of Return in similar business is 10% . (d) Remuneration of Rs. 1,00,000 to partners is to be taken as charge against profit. (e) Assets of the firm (excluding goodwill, fictitious assets and non-trade investments) is Rs. 7,00,000 whereas Partners' Capital is Rs. 6,00,000 and Outside Liabilities Rs. 1,00,000.

Exe Ltd. Purchased assets of ₹ 8,40,000 and took over liabilities of ₹ 80,000 of Whe Ltd. at a value of ₹ 7,20,000. Exe Ltd. Issued 10% Debentures of ₹ 100 each at 10 % Discount in full satisfaction of the price. The company decided to weite off discount on Issue of Debentures from Securities Premium Reserve of ₹ 1,00,000. Pass Journal entries in the books of Exe Ltd.

On 1st Apirl, 2018, Relaxo Ltd. Purchased assets of ₹ 4, 30,000 and took over liabilities of ₹ 90,000 of Greg Ltd. At an agreed value of ₹ 3, 80,000. It issue to the venor, 10% Debentures of ₹ 100 each 100 each at 5% discout, redeemable at par after 5 yea₹, in full satisfaction of the purchase price. ltbRgt On the same date, the company issued 500, 11% Debentures of ₹ 100 each as a collateral security to a bank who had advenced a loan of ₹ 45,000 to it for a period of 3 yea₹ and also issued 5,000 12% Debentures of ₹ 100 each at par, redeemable after 3 yea₹ at 5% premium. Additional Information: The interest on debentures is paid half yearly on 30th September and 31st March each year. Tex deducted at source @ 20% .The Company had ₹ 1,20,000 in its Securities Premium Reserve Account at the end of the year (Ignore interest on bank loan). you are required to pass Journal entries in the books of Relaxo Ltd. for the year ended 31st March, 2019.

Pass necessary Journal entries relating to the issue of debentures for the following: (a) Issued ₹ 28,000, 10% Debentures of ₹ 100 each at a premium of 15% redeemable at par. (b) Issued ₹ 30,000, 10% Debentures of ₹ 100 each at premium of 10% and redeemable at premium of 15%. (c) Issued ₹ 80,000, 10% Debentures of ₹ 100 each at par rapayable at a premium of 10%.

Star Ltd. Took over the assets of ₹ 6,60,000 and liabilities of ₹ 80,000 of Moon Ltd. For ₹ 6,00,000 . Give necessary Journal entries in the books of Star Ltd. Assuming that: Case (a): The purchase consideration was payable 10% in cash and the balance in 5,400, 12% Debentures of ₹ each. Case (b): The pruchase consideration was payable 10% in cash and the balance in 4,500, 12% Debentures of ₹ 100 each issued at 20% premium.