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To Balance c/d 1,013
2,400 6,600 2,400 6,600
Rohan Pvt Ltd.
Balance Sheet as on 31
st
March, 2009
Liabilities Rs. Assets Rs.
Share Capital Fixed Assets:
Authorised Capital: Goodwill 7,000
Shares of Rs.10 each
Issued & Subscribed Capital:
Fixed Assets 13,400
3,000 Equity Shares of Rs.10
each fully paid 30,000
Investments --
(All issued for consideration other
than cash)
Current Assets, Loans &
Advances:
Reserves & Surplus Stock in trade 4,400
Capital Reserve 1,287 Other Current Assets 11,200
Profit & Loss Account 1,013
Secured Loans -
Unsecured Loans -
Current Liabilities & Provisions
Current Liabilities 3,700
36,000 36,000
Working Notes:
(1) Ratio for apportioning gross profit:
Suppose sales for the months of April 2008, February, 2009 and March 2009 is 2 and
for other months 1 per month. Than:
Sales for April, May & June - 4
Sales for July 2008 to March 2009 - 11