6. INTERNAL RECONSTRUCTION_ I
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1 6. INTERNAL RECONSTRUCTION_ I SOLUTIONS TO ASSIGNMENT PROBLEMS PROBLEM NO.1 In the books of Rebuilt Ltd. Journl Entries Prticulrs Debit (Rs.) Credit (Rs.) 1 Equity shre cpitl A/c (Rs.50) To Equity shre cpitl A/c (Rs..50) (Being equity cpitl reduced to nominl vlue of Rs..50 ech) 7,50,000 37,500 7,1,500 To equity shre cpitl (Being 3 right shres ginst ech shre ws issued nd subscribed) 3 7% Preference shre cpitl A/c (Rs. 50) Reconstruction A/c To 5% Preference shre cpitl (Rs. 10) To equity shre cpitl (Rs..5) (Being 7% preference shres of Rs. 50 ech converted to 5% preference shres of Rs. 10 ech nd lso given to them 6 equity shres for every shre held) 6,00,000 60,000 4,80,000 4 Lon A/c To 5% Preference shre cpitl A/c To Equity shre cpitl A/c (Being lon to the extent of Rs. 1,50,000 converted into shre cpitl) 1,50,000 1,0,000 30,000 5 To Equity Shre ppliction money A/c (Being shres subscribed by the directors) 6 Equity shre ppliction money A/c To Equity shre cpitl A/c (Being ppliction money trnsferred to cpitl A/c) 7 Lon A/c To (Being lon repid) 8 Reconstruction A/c To Preliminry expenses A/c To Profit nd loss A/c To Plnt A/c To Trdemrks nd Goodwill A/c (Bl. fig) (Being losses nd ssets written off to the extent required) 6,5,500 11,000 4,40,000 35,000 1,66,500 IPCC_33e_Accounts_ Group.I_Internl Reconstruction-I_Assignment Solutions 1
2 Ph: /6 Nme of the Compny : Rebuilt ltd Blnce Sheet s t : 31 st Mrch, 010 (reduced) Prticulrs Notes No. 1 3 Rs. 1 EQUITY AND LIABILITIES: Shreholder s funds Shre cpitl 1 10,60,000 Non-current libilities Long term borrowings (lon),3,000 3 b Current libilities Trde Pyble Other current libilities TOTAL,07,000 35,000 15,5,000 1 b c d E ASSETS: Fixed Assets Tngible ssets Intngible ssets Current ssets Trde receivbles Inventory Csh nd csh equivlents TOTAL 3 4 6,33,000 1,51,500 3,8,000 1,500 15,5,000 Notes to Accounts: 1. Shre cpitl Prticulrs Amount Authorized Cpitl : 65,000 Preference Shres of Rs. 10 ech Equity shres of Rs..50 ech Issued, Subscribed nd pid up: equity shres of Rs..5 ech 60,000, 5% Preference shres of Rs. 10 ech. Tngible ssets Building t cost deprecition Plnt t cost less deprecition 3. Intngible ssets Trdemrks nd Goodwill 4. Csh nd csh equivlents Bnk ( + ) 6,50,000 7,50,000 4,60,000 6,00,000,33,000 1,51,500 1,500 IPCC_33e_Accounts_ Group.I_Internl Reconstruction-I_Assignment Solutions
3 PROBLEM NO. Journl Entries Prticulrs Debit (Rs.) Credit (Rs.) First debentures A/c Second debentures A/c Unsecured creditors A/c 90,000 To A s A/c 6,90,000 (Being A s totl libility scertined) A s A/c,10,000 To Cpitl reduction A/c (Being cncelltion of debt upto `,10,000),10,000 To A s A/c (Being csh received in course of settlement) A s A/c To First debentures A/c (Being libility of A, dischrged ginst first debentures) Second debentures A/c Unsecured creditors A/c To B s A/c (Being B s libility scertined) B s A/c To To Cpitl reduction A/c (Being B s libility dischrged) Unsecured trde pybles A/c To Equity shre cpitl A/c To Lon (Unsecured) A/c To Cpitl reduction A/c (Being settlement of unsecured creditors) Shre cll A/c To Shre cpitl A/c (Being finl cll money due) To Shre cll A/c (Being finl cll money received) Shre cpitl A/c (Fce vlue ` 60) To Shre cpitl (Fce vlue ` 7.50) To Cpitl reduction A/c (Being shre cpitl reduced to ` 7.50 ech) Cpitl reduction A/c To Profit nd loss A/c (Being reconstruction surplus used to write off losses) 30,000 5,10,000 60,000 3,60,000 3,60,000 8,70,000 30,000 5,10,000 3,60,000 90,000,70,000 75,000 45,000 3,15,000 8,70,000 IPCC_33e_Accounts_ Group.I_Internl Reconstruction-I_Assignment Solutions 3
4 Ph: /6 Working Notes: 1. Settlement of clim of remining unsecured creditors Amount 75% of ` Considering their clim for shre of ` 60 ech,5,000/60 =3,750 shres Less: Number of shres to be issued 3,750 x 4 = 15,000 shres of ` 7.5 ech Totl vlue = 15,000 x 7.50 Trnsferred to Cpitl reduction A/c,5,000 (). Ascertinment of profit nd loss ccount s debit blnce t the time of reconstruction. Asset Fixed ssets Csh Less: Cpitl & Libilities: Shre cpitl 1st Debenture nd Debenture Unsecured trde pybles Profit nd loss A/c (Debit blnce) Prticulrs Amount Amount 3,90,000,70,000 6,00,000 4,50,000 6,60,000 (15,30,000) (8,70,000) PROBLEM NO.3 () Journl Entries in the books of M/s. Cube Ltd. (Rs. In lkhs) Prticulrs Debit Credit (i) 8% Preference shre cpitl A/c (Rs.100 ech) To 8% Preference shre cpitl A/c (Rs.80 ech) (Being the preference shres of Rs.100 ech reduced to Rs.80 ech s per the pproved scheme) (ii) Equity shre cpitl A/c (Rs.10 ech) To Equity shre cpitl A/c (Rs. ech) (Being the equity shres of Rs.10 ech reduced to Rs. ech) (iii) Cpitl Reduction A/c To Equity shre cpitl A/c (Rs. ech) (Being 1/3 rd rrers of preference shre dividend of 3 yers to be stisfied by issue of 8 lkhs equity shres of Rs. ech) (iv) 6% Debentures A/c To Freehold property A/c (Being clim of Debenture holders settled in prt by trnsfer of freehold property) IPCC_33e_Accounts_ Group.I_Internl Reconstruction-I_Assignment Solutions 4
5 (v) Accrued debenture interest A/c To (Being ccrued debenture interest pid) (vi) Freehold property A/c (Being pprecition in the vlue of freehold property) (vii) To Investments A/c (Being investment sold t profit) (viii) Director s lon A/c To Equity shre cpitl A/c (Rs. ech) (Being director s lon wived by 70% nd blnce being dischrged by issue of.5 lkhs equity shres of Rs. ech) (ix) Cpitl Reduction A/c To Profit nd loss A/c To Trde receivbles A/c (5 x 40%) To Inventories-in-trde A/c (150 x 80%) To (300 x 5%) (Being certin vlue of vrious ssets, penlty on cncelltion of contrct, profit nd loss ccount debit blnce written off through Cpitl Reduction Account) (x) Cpitl Reduction A/c To Cpitl reserve A/c (Being blnce trnsferred to cpitl reserve ccount s per the scheme) (b) Cpitl Reduction Account Cr. (Rs. In lkhs) To Equity Shre Cpitl To Trde receivbles To Finished Goods To Profit & Loss A/c To To Cpitl Reserve Prticulrs Amount Prticulrs Amount By Preference Shre Cpitl By Equity Shre Cpitl By Freehold Property By Bnk By Director s Lon Copy Rights Reserved To, Guntur IPCC_33e_Accounts_ Group.I_Internl Reconstruction-I_Assignment Solutions 5
6 Ph: /6 (c) Notes to Blnce Sheet: Prticulrs 1. Shre Cpitl Authorised: 100 lkhs Equity shres of Rs. ech 4 lkhs 8% Preference shres of Rs.80 ech Issued: 80.5 lkhs equity shres of Rs. ech lkhs Preference Shres of ` 80 ech. Tngible Assets Freehold Property 75 Less: Utilized to py Debenture holders (150) 15 Add: Apprecition 75 Plnt nd Mchinery (Rs. in Lkhs) PROBLEM NO.4 Journl entries in the books of Csio Ltd. Prticulrs L.F Debit (Rs.) Credit (Rs.) Equity Shre Finl Cll A/c To Equity Shre Cpitl A/c (Finl Cll mde for the blnce on equity shre) To Equity Shre Finl Cll A/c (Receipt of Finl Cll money) Equity Shre Cpitl (`100) A/c 10,00,000 To Equity Shres (` 0) A/c (Reduction of `100 shre cpitl to ` 0 ech) 8,00,000 10% First Debentures A/c To Debenture holders A/c (Redemption due for First Debentures) Debenture holders A/c To 13.5% Debentures A/c (Redemption of First Debentures) 1% Second Debentures A/c To Debenture holders A/c (Trnsfer of second debentures ccount to debentures holders ccount) Debenture holders A/c To 15% Debentures A/c (Settlement of second debenture holders clims) IPCC_33e_Accounts_ Group.I_Internl Reconstruction-I_Assignment Solutions 6
7 Trde pybles A/c To To Equity Shre Cpitl A/c (Settlement of trde pybles ccount) Debenture Interest (Outstnding) A/c (Writing off the interest on debentures on settlement of ccount of debenture holders) Reconstruction A/c To Profit nd Loss A/c To Fixed Assets A/c (blnce in Reconstruction A/c) (Utilistion of reconstruction ccount for writing of pst losses nd vlue of fixed ssets) 11,50,000 80,000 15,30,000 5,50,000 80,000 10,0,000 5,10,000 I Blnce Sheet of Csio Ltd. s t 31 Mrch, 014 (And Reduced) Prticulrs Note. No Amount EQUITY AND LIABILITIES: (1) Shreholders funds: () Shre Cpitl 1 II (1) Non-current libilities: () Long term borrowings 13.5% Debentures 15% Debentures ASSETS: (1) Non-current Assets () Fixed ssets: (b) Non-current investments Totl 1 1,90,000 10,000 () Current ssets () Inventories (b) Trde receivbles (c) Csh & csh equivlent [(50,000) + ] 3,90,000 4,60,000 50,000 1 Notes to Accounts: Prticulrs Amount Amount 1 Shre cpitl: 5,000Equity Shre Cpitl (shres of ` 0 ech) (out of which 15,000 equity shres of ` 0 ech issued to trde pybles) Fixed ssets: Fixed Assets Less: Amount written off under Reconstruction Scheme THE END 7,00,000 (5,10,000) 1,90,000 IPCC_33e_Accounts_ Group.I_Internl Reconstruction-I_Assignment Solutions 7
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