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I ril||ililllililflililililffil|r| os - 327
V Semester B.Com. Examination, October/November 2012(Semester Scheme)
COMMERCEFaper - 5.5 (Ele. - I) : Advanced Financial Accounting
Time :3 Hours Max. Marks:90
Instruction : Answer should be either in Kannada or in English.
SECTION - A
Answer any ten sub-questions of the following. Each sub-question carries twomarks. (10x2=20)
1. a) What is a subsidiary company ?
b) What is pre-acquisition profit ?
c) Mention two liabilit ies to be compulsorily disclosed by a holding company in itsBalance Sheet with regard to its subsidiary.
d) Mention four subsidiary books maintained by a Banking Company.
e) Under which Schedule the following items are taken in the Balance Sheet of aBank ?
i) Priority Sector Loans ii) Stationary and Stamps
iii) Bills payable iv) Cash with R.B.l.
0 What is Cash Reserve Ratio ?
g) Distinguish betuveen Endowment Policy and Life Policy.
h) What is Life Insurance ?
i) Mention the Sta{utory Books to be maintained by a Life Insurance Company.
j) What is meant by reinsurance ?
k) How do you treat the following in the final accounts of General Insurance ?
i) Reinsurance accepted ii) Reinsurance ceded.
l) What is Minority Interest ?
P.T.O.
os - 327 -2-
SECTION _ B
Answer any five questions. Each question carries five marks'
2. Krishna Bank Ltd. has the following bills to be discounted on 31 -3-2012:
Date of bill Amount { Term Rate of Discount144-201216-2-201211-3-2012
Equity shareCapitalShares ofRs.100 each 32,00,000General Reserve 6,00,000P&Lfuc 3,60,000Creditors 4,80,000
9,00,000 3 months7,00,000 4 months5,00,000 3 months
8,00,0002,80,0002,50,0003,20,000
Sai Ltd. Ram Ltd. Assetst t
I ililil|l illlr lil lilll lllil llll lIl
(5x5=25)
Sai Ltd. Ram Ltd.t t
22,00,000 4,00,000
1 jYo
12Y"11"/"
Calculate Rebate on Bills discounted as on 31'3-2012'
3. On 31't March 2012the Balance Sheets of Sai Ltd. and its subsidiary Ram Ltd. stoodas follows :Liabilit ies
Sundry AssetslnvestmentShares in Ram Ltd. 11,20,000Stock 4,20,000 8,54,000OtherCurrent
Assets 9,00,000 3,36,000Prel iminary
Expenses 60,00046,40,000 16,50,ooo46,40,000 16,50,000
Sai Ltd. acquired shares on I't July 2011. Ram Ltd., earned a profit of Rs. 1,80,000 forthe year ended 31"tMarch 2012.Calculate Minority I nterest.
4. Shantha Bank Ltd. provides the following information for the year ending 31" March2012.
Tlnterest on Overdraft 3,12,000Discount on Bills discounted 7,20,000lnterest on Loan 12,40,000Interest on Savings Bank A/c 4,60,000Commission, Exchange & Brokerage 3,40,000Interest on Fixed Deposits 10,20,000Lockers Rent 1,G0,000Transfer fees 1 ,86,000Administrative Expenses 3,56,000lnterest on cash credits 8,56,000Adjustments:
i) Rebate on Bills Discounted Rs. 1,92,000ii) Provide for Bad and Doubtful debts Rs. 1,20,000.
Prepare Profit and Loss Account for the year ending 31"1 March 2012.
r
| ilil|Iil ililt ilt ililt ilil tilr fir os - 327
5. What is holding company ? What are the advantages of holding company ?
6. Write meanings of the followingi) Annuity ii) Surrender value
iii) Bonus in Reduction of Premium iv) Bonus in cashv) Premium.
7. Ganesha Life Insurance Company gets its variation made once in every two years. ltsLife Assurance Fund on 31-3-2012 amounted to Rs.41,40,000 before providingRs. 30,000 for the share holders dividend for the year 2011-12. lts actuarial valuationdue on 31't March 2012 disclosed a net liability of Rs.40,40,000 under assuranceannuity contracts. The policy holders were paid an interim bonus of Rs. 60,000 duringthe year ending 31-3-2012.Prepare a statement showing the amount now available as Bonus to policy holders.
B. U.R. Marine Insurance Company provides the following information forthe year ending31't March 2012.
Rs.Reserve for unexpired Risk on 1-4-2411 30,00,000Claims paid 1'1,60,000Premium received 38,00,000Commission on re-insurance ceded 1,20,000Management Expenses 7,20,400Survey expenses on claims 24,400Claims due but not paid on 31 -3-12 50,000Commission paid 5,00,000Maintain Reserve for unexpired risk at 100%.You are required to ascertain profit or loss made by the company.
9. Write meanings of the following :i) Money at call and short noticeii) Rebate on bills discountediii) Acceptances and endorsements on behalf of customersiv) Section 17 of B.R. Actv) Statutory Liquidity Ratio.
SECTION - CAnswer any three questions. Each question carries fifteen marks : (3115=45)
10. Hema Ltd. acquired 18,000 shares in Malini Ltd., on 1" Apri l 2011.The Balance Sheets of Hema Ltd., and Malini Ltd., as on 31't March 2012 were asfo l lows:Liabilit ies Hema Ltd. Malini Ltd. Assets Hema Ltd. Malini Ltd.
t t { tEquity Share Capital Buildings 15,00,000 13,50,000Sharesof Rs. 100each 45,00,000 22,50,000 Plant 12,00,000 10,50,000General Reserve Investment in
(1-4-2011) 3,00,000 6,00,000 Share ofP &LA/c (1-4-2011) 3,00,000 3,75,000 MaliniLtd. 25,50,000
l-os - 327
Net Profit for
the year
15% Debentures
Creditors
Bills Payable
9,00,000 6,00,000
12,00,000
6,00,000 4,05,000
90,000 45,000
78,90,000 42,75,000
I tililtil ililt ilt rtil iltil il] iltl
Stock 10,50,000 6,75,000
Debtors 7,50,000 6,30,000
Bank 5,70,000 3,00,000
Bills Receivable 2,70,000 1,20,000
Misc. Exp. 1,50,000
78,90,000 .42,75,00a
-+'
Additional information :i) Stock of Malini Ltd. include goods bought from Hema Ltd. for Rs. 1,97,500
which was invoiced by Hema Ltd. at a profit of ZSo/o on cost.ii) Debtors of Hema Ltd include Rs. 45,000 due from Malini Ltd.iii) Both Hema Ltd. and Malini Ltd. have proposed 10% dividend forthe year 2A11-12,
but no effect has been given in the Balance Sheet.Prepare consolidated Balance Sheet showing detailed working notes :
11. Madhava Insurance company Ltd. provides the following details.
Triaf Balance as on 31"t Marcn2012
Particulars
BuildingsFurnitureClaims PaidSurrendersLoans against MorlgagesManagement ExpensesStationeryGovernment Securities with RBIOther securitiesAnnuityT.D.S. on lnterest & DividendOutstanding premium on 31-3-12Interest accruedDebtorsBonus
Dr.T
21,00,0001,55,0001,20,000
30,0007,00,0002,20,A00
30,0008,00,000
16,00,00075,00020,000
1,30,00030,00050,00010,000
Cr.t
| il]il] tiltillllilllllil llll llll
Cash at bankLife Assurance FundI nvestment Fluctuation FundPremium DepositsCreditors
;
Interest and DividendsClaims Outstanding on 1-4-2011Prem ium less reinsuranceShare Capital10.000 Shares of Rs. 100 each
-5-
2,30,00040,00,0001,30,000
40,00050,000
1,60,00020,000
9,00,000
10,00,000
5,00,000
os - 327
63,00,00010,00,00063,00,000
Adjustments :a) Further bonus utilized in reduction of Premium Rs' 6,000b) Premium outstanding on 31-3-2012 Rs. 3,000c) Claims recoverable from reinsurance Rs. 12,000d) Claims outstanding on 31-3-2012 Rs. 27,000e) Surrenders adjusted against loan on policies Rs. 10,000.Prepare the Revenue Account and Balance Sheet for the year ending 31o March 2012.
12. Shri Rangam Bank Ltd. requires you to prepare Profit and Loss Account andBalance Sheet as on 31't March 201 2tromthe following details :
Shri Rangam Bank Ltd.Trial Balance as on 31-3-2012
Particulars
Share Capital
1 ,00,000 equity shares of Rs. 100 each
Reserve Fund
Loans, Cash, Credits and Overdraft
Premiseslnvestment in Govt. Securities
Current Deposits
Fixed Deposits
Savings Bank Deposits
Salary to staff
Crt
Drt
5,70,0001,00,000
8,00,000
56,000
2,00,000
2,50,000
1,00,000
os - 327Directors fees
Rent, rates and taxes
General Expenses
Profit and Loss A/c on 1-4-2A11
lnterest and Discounts
Stationery
Bills purchased and discounted
lnterim Dividend PaidRecurring DePosits
Shares
Cash in hand and with RBI
Money at call and short notice
Commission on Direct BusinessCommission on Reinsurance Accepted
Outstanding PremiumClaims intimated but not paid (1-4-2011)
Expenses on ManagementAudit fees (Gen6ral)Rent and Taxes (General)Travelling ExpensesIncome from InvestmentsSundry CreditorsCash in hand and at BankFire fund on 1-4-201 1General Reserve
-6-
3,6004,600
54,800
17,000
92,000
34,000
1,00,000
3,86,0001,60,000
23,78,A00
I lillllll lllll lll lilll lllll llll llll
32,0002,56,000
40,000
23,78,000
Adjustments:
i) Endorsements made on behalf of customers totalled to Rs' 1,15,000
ii) Unexpired discount amounted to Rs' 380
iii) lnterest accrued on Investments Rs. 8,000.
j3. Srivishnu Insurance Co. Ltd. is engaged in fire undenruriting business. From the
following details prepare Revenue Account and Profit and Loss Account for the year
ending 31"tMarch 2012.
{
2,99,77760,0382230460,000
4,31,94736,0005,804
67,5001,53,000
22,5001,82,4629,30,0004,50,000
| ililll ililr ilt ililt ilil il] ilrlInvestmentsPremises
Claims paid
Share capital :
9000 equity shares of Rs. 100 each
Additional Reserve (1 -4-2A1 1)
Reinsurance Premium
Commission on Reinsurance ceded
Advarce Income Tax paid
Agents Balance (Dr)
Additional lnformation :
Share Capital
3960 equity shares of Rs. 100 each
Statutory Reserve
Net profit before appropriations
Profit and Loss Account
Fixed Deposits
Savings Deposits
Current Deposit
Bills payable
-7-
36,00,00027,01,533
6,02,815
9,00,000
3,30,000
1,12,525
48,016
2,50,000
20,000
os - 327
a) Reserve for unexpired risks to be kept at 40o/" of net premium.
b) Management expenses include survey fees Rs. 36,000 and legal expenses ofRs. 20,000 relating to claims.
c) Claims intimated but not paid on 31-3-2012 amounted to Rs. 1 ,04,000.d) Transfer to General Reserve Rs. 20,000.e) Provide for lncome Tax @ 55%.f) Proposed dividend B%.
14. Narayana Bank Ltd. requires you to prepare Profit and Loss Account for the year ending31't March 2012 and a Balance Sheet as on that date from the following details :
Narayana Bank Ltd .Trail Balance as on 31-3-2012
Dr. Gr.t t
3,96,000
4,62,000
3,00,000
8,24,004
10,34,000
9,00,000
10,40,240
20,000
-8-os - 327
Borrowings from other Banks
Term loans
Furniture
PremisesGovt. securitiesGoldMoneY at call
Cash with other Banks
Cash with RBI
Cash in hand
Cash Credits
Cu rrent Accou nts (Ove rdraft)
r |l|ffi ffi ill lllll ltlll llll llll
2,20,000
51,96,240
Adiustments:
i) Acceptances and Endorsements Rs' 2'82'404
i i )C la imsagains tBanknotacknowledgedasDebtRs '1 '10 '000
iii) Bills for collection 3,62,000
iv) Depreciation on Premises Rs' 60'000'
ddd doaaodda - a?pDn
oJnd;oaddo d* sDddd,rlerl w$o:' $e wd dd/" 2 eroddd:'
1. a) imcJ:d dod.l oodd c:rdC ?
b) Obdr u$a:d er$ 'rodded: ?
c) dEDcJ:d dodorl douo6x,d c3:adcnodo addc d'rodriooddddco do$oao dod&o$;
daao$am n dd:noidez3mdd; dddl'aen
uoroSor' dcdpo:l'adde zJeaed apel' doeoJ:d C4ddddleg'tu'
dsjnddddr zm",o8on" dodpcS: eQ"d dtdc^bo-oiDd doa{dO-ddroAie'rd€d '39:J ?
i) udrd de-:oJ:d me,rddc
iii) mdsit3eod d:oadd':
0 drid: a:eiw {dnea ooddedl ?
g) aodnedrcuf, me):', abd: *edadn
15,85,760
1,40,240
3,11,4002,2A34O1,10,4604,20,2403,11,740
75,760
3,20,300
16,24,00076,000
51,96,240
ii) drcgod eJe$d m$ryddc
iv) RBI d drld)
(10x2=20)
d)
e)
me)adqn$d drori ded: ?
|ilililrrilililtililtililil]l[l os - 327
h) dedadr aodde$ ?
i) *edodn doiporr: &drbideacd eoidud d{driddle+l.
j) dbdro$ oodded> ?
k) $ ddndd)dddlsrd>d, Ad)c$o_derl dodrdio$eo ?
i) z,iend *&ad) ii) udder-od ilbdrcd)
l) io$oo dod&oro-dodnddd sit .lodded) ?
u)-aqDd
oudooddo 5 dd,/ieri erudoxr. de dd,ri 5 eroddd:: (5v$=25)c t r r ) 4
2. 6q.q,or eo$erdddd aanod 31-3-2012dO dooog$end zrelddio nd:ri pedennd.
aO€ 6uood
1A4-2012
16-2-2012
11-3-2012
C^J'J a,(,
t
9,00,000
7,00,000
5,00,000
aao$d dlacc eid
3 gorldr
4 Sodq;b
3 €orJdr
10%
12%
1 1 o / o
E c 6 s Aawogov
xadnd^ dedr_---..--.-.'J-
uodand
ded€orldo.100 dod
radnd^ c:eis:' ? )
erzJ d{a#
LrJ(Va t\,',V
46,40,000 16,50,000;Doc'> ed)tudddd; aoaod 1-7-2011 dodc oao OcJca:dddd dedodddlddd.:draoad:.
oro &o$&:ddd& ooaod 31-3-2012 d* erodrrinodod do. 1,80,000 dd @qjd.jJ dEr:d:.
eto, doan d udj otdl dod>a'acgro.
oood 31-3-2012 d, d:oadd d:eOd dooor:ierd dradd$ dod>a"aooo.5 r n
3. 6ocd 31-3-2012 doCu FacsJ e. abdQ erdd do'acJ:d dodp oao &c$o:dd u6ad dulpiD.ao9d>.
-a\r o\ nr o149W V. VgV V.
, T\ \
32,00,000 8,00,000
6,00,000 2,80,000
3,60,000 2,50,000
4,80,000 3,20,000
46,40,000 16,50,000
ej:.lrld.)
edd srl,rld.)
ooo &cl:,)rddOJJ
de&ddO_doad 11,20,000
9e.r:, dnel 4,2A,000 8,54,000
.add Coo&rldo 9,00,000 3,36,000
eidoqrd daJfd; 60,000
-a\r a\ na ao\d g w v . v g v v -
t t
22,00,000 4,00,000
illlllllllllll lllllllllllllllllllllOS-327
-10-
, ) ^ r - rqnr \ r '
4'modm,ot"po$Nddd&31-g-2ol2d,eod,rtooddnaerldd}p$rl&eaooc)d.
aredddd abeOd uGo
d:oa dlo:'d doea
xae.rd $eOd z^:Q
e,Dg@o$ aadoJ: d:ee)d tJGo
dvtre, ee$o$ qoo,ro
ld dedrd d:eCId z^:q
tJd@ dmu:d t'roarl
driordd dle':*
udeoa{d eDzd:r
ddcb wdo d:eOd ua*
dnoaaed€d$o:
i) dloa dt,oor:lrd ioea 1'92'000
ii) etdrdnoe{d see':ua'n 1'20'000 r{dd1a:edoa' - ' '
iii) 31-3-2012 t* eojrnood cnd-ddaodoJ:$ doJtrotu'
b. '*o$Ooo dod& aodde$ ? dogqDo dodpo3: erd:dne':rlEcddl f
6. & ddndd)r{erl edr Dddd udcuo'
i) dmrdd
ii) edrdreo dFer,
iii) DdJ? doeri doooAd"d'od aloed;r
iv) dddr t'3oedr"
v) adn dod:'
T.iidedxedadndodpo$dgadd:ddrdo*dtreo:'f%*ddl$1dD:adod;-$d.aFaod31-3-2012 docb erdd *ed adn pQoJ:: geimdd zori-r2 do-J;' 30'000etJtpEoddd1
dooaoedd dD&d doder: ao. ar,+0,000 rtd'l5p;' 31-3-2012 d {,,r df,sudnddd DdD
daaridd ud,odd -s-d cdd Ptd oTT*y,l' 40'40'00ir tre'19' s14-2a12
eodrrloodog Jno'oJaod do' oo'doo drd'odd zinedx' nedennd'
aaOrumdo,l d4 doddud>cod z3oedr $* dod:aaof,ld deed dq($d} dodldofu .
8.oJ>.tro'dde':adndodoo:r:amod31-3-2012d*dddcddDbsrtqJdi&ead'1-4-2011 d erdQ dlnood dia:edo:
30'00'000
11,60,000dJdr>lid aade
adn dod: dddd*
3,12,000
7,20,000
12,40,000
4,60,000
3,40,000
10,20,000
1,60,000
1,86,000
3,56,000
8,56,000
38,00,000
r y : ' F Ae w g w g v
o
-dnq oreie.::
|ffiilfitilililililililililililt .1'_ab&adJcbod aod drng
Paordeo dzj
dJtudd d>eOd itued"idq
ooaod 31-3-2O12d* toE.acb.aadedd d_ed:l dm
dqn,p mdg:,d>U N
evdQ d>ncJ:d dS*n dedd 100 dd1 axd0ur"dodo dp,ld cnqJ ersas d{dQdod: &aobo.
9. ddnddrld erdrddr udosro.
i) ddorl oed>d dm abd: cqde irodd
ii) d>oa droi,:d;ddO;d doea
iii) rgddd ddaan z..r.,dood aado &ead boudd
iv) zgoton' eabo$ea ryoddd do*d 17
v) addu{dd,,do$ ddm.
1,20,000
7,20,000
24,000
50,000
5,00,000
drde)e ec$tudd
3,00,000 6,00,000 ded>dd abeOddJoed
3,00,000 3,75,000 dd$ aog
9,00,000 6,00,000 ube6rldc
15,00,000 13,50,00012,00,000 10,50,000
25,50,000
10,50,000 6,75,000
7,50,000 6,30,000
dedn 0.
os - 327
(3x15=45)
q r s a \ q q ,c^.r.rgvN N.
10. dedn eo$tuddd$ aaaod 1-4-2011 doei draoe eo$tudddd 1 8,000 dedrlddl$oeo:d:.ded> eo$tuda$d) dDoo oc$tudddd uBad d$gjl ooaod3l -3-2012 docb$ dddodogd:.
elgod d$ ainod 31-3-2012 do€
dedn 0. draoo 0. (J&dro. dJo.
,1 -Aqrafi
ob$coddo dlro$ ddJeri *€or. Be ddf 15 eroddq;b.
aadnd, ded> dqdddczuodaadgiedeori dro.100 45,00,000 22,50,000 o%dd
r-4-2A11).s.l lJ a--lvs/qJ -Orc^iloLrqi(,
(1-4-2011)
daord6o:: elf
os - 327
15% nooddrddc
dPddc
aad9dujerod d:oa
-12-
12,00,000
6,00,000 4,05,000
90,000 45,000
78,90,000 42,75,004
I |||lllll lill lll llill lllll llll llll
mdotr 5,70,000 3,00,000
ude3e6ad d)oa 2,70,000 1,20,000
"add $afrd$b - 1,50,000
78,90,000 42,75,000
d?,$do dn6o9:
i) drEe)CI po$tudd id:d;iid; dedn ec$ardddood e)oeo&d do. 1,87,500 die-rrC iddJilddl
zdrtoo@dgegriddldedn OoS:mddddr dr"Jp d:eeJ dedd 25 ddgenzid abed dnooeod.
ii) dedn Oo$tudddd "lb$rld; dDCIe eo$erdddood udzJeald dro. 45,000r1d$ z"drtoo@d.
iii) dedn &o$tud ab* dDOe CIo$tuddd$ 201 1-128, dedd 10 dd*r enqnodd$ inas:,oood
erdd ee6ad drdc$O- qddl cn$e)rre-:"^
erld, adr cdddo3.ooori dooSoedd aod dtloJ:do dolno,rr.
1 1. dDdd adn dodpob dddod cdd#riddl&ecd.
31-3-2012 dodr e{od ood dul
dt^rddd;c.,i
aedoedddmrluJc
*#rlddl a;adeadl
udrdreo dtad:"
erddDd FiDe)
0drdea dzfl
deaDd ald:$ddr
RBI doJJ iaro eJ$dddr.add d{dtld.>dmrdd
DqabQ enzpodd $eOd droe,:ood drod dm
ed> dod: zmE 31 -3-12
?rq?,TJs dta
rbsddd)
uJoed;f
mdoarde-d ddd)
ilbs6rlcb
21,00,000
1,55,000
1,20,000
30,000
7,00,000
2,20,000
30,000
8,00,000
16,00,000
75,000
20,000
1,30,000
30,000
50,000
10,000
2,30,000
qJNf rlv
{
trot
-13"
alJsd
T
I
|r/lilI|il.{/l/t/ililrt\Il|I\ilI|/l]
ded adrE 0edoatl &opo,&ef,dn dedd
derldc,renn* ea4iaod
f,€d:ldd ?roE 1 -4-2011edr do$ (d;co;de$ uodaod
tro$ d@dd dodd)
10000 decbrfd: d.g deori d/E. 100
dooaa$dzlsb:
deC zuodald1,00,000 ot$aq ded'> $edeori dra. 100ar€ioJ &e
1erld,: ddd: w{o a${ a:edddu'qa,rld,:datro qJdddsr aileOd doadaeCI dedrdtd dedseru9dJo$ ?Orou, dedede?oo dozudOderddd d;ei,?iDari, dd $$ dorl
os - 32740,00,000
1,30,000
40,000
50,000
1,60,000
20,000
9,00,000
10,00,00063,00,000 63,00,000
,0
20)
a) e,dl doeb) st *g-2od
dadrioe;bddeu
c) ddy **]: aocr: q*;*i*:rTff:irp- aroed^- d,o 6,000.
;, *jj:1::ffi:rx*ffif#t1 ;,. 0..docnor: r-u *Y15:t:
dmd$ aDo&o$ **"ro12. gedorrdr
*Jim;:nst s-zou d#,*]d
dooordddri*E/oodef dro. 10,000.
*-q6q donorer: + dddoa,o*#1 tl -3-2012
{ erodrrrood erod-sni
edddsb ,,_,_:#ff*i;::::. erer_d{aDd$4 e,*,d
5,70,0001,00,0009,00,000
uu,ooJ3,6004,600
10,00,0005,00,000
2,00,0002,50,0001,00,000
P.T.O.
I llllllllllllllll lllll lllll llll llllos - 327
Fa*?d$ $r"$rdq;b
,nd d{sd 1-4-2011
?ra*d)q doea
eJe$d mabgdd:
doadrlsl aloe6 ;3:Q -a'oea
$drodd enzPod md9
znQ deded
ded:rld.ldr.$o$ ddcb $4 RBI doid d|*
iA-n ardeiDd deo $Q uen;dQ -ruoea
-14-
54,800
17,00092,00034,000
1,00,0003,86,0001,60,000
23,78,000
32,0002,56,000
40,000
23,78,000
dooro$ddct :
i) ryddd ddaan Oead &ourddddo drD' 1'15'000
ii) eedQ d>no::d -aioea dro' 380
iii) doadrld abeod ?Jqms dra' B'000'
13,9ead*edDdod&&o$fuddd&cnOdDd,daaddo.,pddo-onmd.dddodadddeodoinod.3 1 - 3 - 20 1 2 E* eod, rtood doepoJ: -ia; *61 d{ amdor:d1 douoxr'
{
2,99,777
60,038
22,300
60,000
4,31,947
36,000
5,804
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