Page 208 - Corporate Finance PDF Final new link

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208 Corporate Finance BRILLIANT’S

(b) Reserves and Surplus / [aOd© Am¡a gaßbg
General Reserve / OZab [aOd© 69,000
Profit and Loss Account / àm°{’$Q> Am¡a bm°g AH$mC§Q> 90,000

(2) Share Application Money Pending Allotment:
eo¶a EpßbHo$eZ ‘Zr n|qS>J Abm°Q>‘|Q>

(3) Non-current Liabilities / Zm°Z-H$a§Q> bm¶{~{bQ>rO:
(a) Long-term Borrowings - 5% Debentures
bm§J-Q>‘© ~m°amoB§½g - 5% {S>~|Mg© 10,000
(4) Current Liabilities / H$a§Q> bm¶{~{bQ>rO:
(a) Trade Payables - Sundry Creditors
Q´>oS> noE~ëg - g§S´>r H«o${S>Q>g© 1,26,000
TOTAL / Hw$b 7,95,000
II. ASSETS / AgoQ²>g

(1) Non-current Assets / Zm°Z-H$a§Q> AgoQ²>g:
(a) Fixed Assets / {’$³ñS> AgoQ²>g
(i) Tangible Assets / Q>¢{O~b AgoQ²>g
Land and Building / b¢S> VWm {~pëS>¨J 2,20,000
Plant and Machinery / ßbm§Q> VWm ‘erZar 2,00,000
(ii) Intangible Assets-Goodwill / B§Q>¢{O~b AgoQ²>g-JwS>{db 30,000

(2) Current Assets / H$a§Q> AgoQ²>g:
(a) Inventories / B§d|Q>arO 2,10,000

(b) Trade Receivables - Debtors / Q´>oS> [agrdo~ëg - S>oãQ>g© 60,000
(c) Cash and Cash Equivalents - Cash at Bank
H¡$e VWm H¡$e B³¶ydob|Q²>g- H¡$e EQ> ~¢H$ 75,000
TOTAL / Hw$b 7,95,000

Notes to Accounts / AH$mC§Q²>g Ho$ {bE ZmoQ²>g:
1. Share Capital / eo¶a H¡${nQ>b

Particulars ({ddaU) `

Issued, Subscribed and Paid-up Capital / Bí¶yS>, g~ñH«$mBãS> VWm n¡S>-An H¡${nQ>b…:
2,000 Equity Shares of ` 100 each fully paid
` 100 à˶oH$ Ho$ ’w$ëbr n¡S> 2,000 Bp³dQ>r eo¶g© 2,00,000