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+q NP - 262
lV Semester B.Com. Examination , AugusUseptember 2023
(NEP Scheme)
COMMERCE
Paper - 4.1 : Advanced Corporate Accounting
Time :2Yz Hours Max. Marks : 60
lnstruction : Answer shoutd be written either in English or
Kannada.
SECTION _ A
cq>rl - a
Answer any six sub-questions. Each question carries two marks'
(6x2=12)
oln$coddo e*tl erud-{,dozlerl erudoa. d,.9 €,d4ri addl eloErl$.
1. a) What is capital redemption reserve ?
uodaro$ adoetSoa 0Q aodded: ?
b) Name the two objectives of amalgamation of companies.
dod0r19 Booloeado$ add: wdedit$dl dio:r.
c) How do you treat the excess of net assets over purchase price of business
taken over ?
dodoo$ ed_$ u1dfl drdoadd aDoea ?,ieJoll eQdaand€- odeo
dr a3eSnod
deri doilrd$eo ?
d) State the two forms of lnternal Reconstruction.
qrodod dld0rdnread add: drodil$dtr ddol.
e) Who is a contributory ?
do.3#oad aodd olD$ ?
f) Mention two functions of a liquidator.
D*asrdd add: rooS:rrl9$4 99tu.
P.T.O.
, NP - 262 -2- I lllillil ]ilt ilt lffi ]il illt fll
g) What is Human Resources Accounting ?
iladd noddrge.r eJdo &drdd .todded> t
h) What do you mean by lnflation Accounting ?
deacr:zgdd dduue{ aodded: z
SECTION _ B
Sq>rl - zo
Answer any three questions. Each question carries four marks. (3x4=12)
oXndoaddro ilJo& €,,d*rleri erudol. €,e €,d{ri Nasiuodrl#:.
2. Surya Ltd. had 20,000, 6% redeemable preference shares of t 'lO0 each fully
paid. These shares are due for redemption on 31 -g-2OZg at a premium of
10%. For the purpose of redemption, the company issued 5,000 equity shares
of T 100 each at a premium of 7.5%. At the time of redemption, the company
had a balance of t 1,00,000 in Securities Premium A/c and { 2O,OO,O00 in
P and L A/c.
Pass necessary journal entries for redemption of shares.
ioo$r etudd il)$zJdo$ 20,000, de. 6 d $dra-adelpd
dro. 100 erdre;o
ded.>rlsdtr c,oood.: , dr ded.:rlgd: oocd 31-3,2023 dod: de. 10 dd1
e!,, etu o$ odo o o ri d: d:mdBBzJ+ d: cbead8 o$ eru d edraoA, dod& c::
eao A cbq d.
dro. 100 d dx$zJdob s,000 xadnd, ded:dsd1 de. 7.5 dt'* .!,etuoJ:odooori
adorw €ed>rO&drqd. d.:d:and8o$,iodqJrde_ dod&o$ dro. 1,00,000
d"qdq #doo e,,€tuo$ode-$e dro. 20,00,000 drDdde *qJ-d{arodoJ:e)_
dooocbdd.
d;eOd eddrlerl ioz^: o exld doerc oa$doi:d.1 udor:o.
+q NP - 262
lV Semester B.Com. Examination , AugusUseptember 2023
(NEP Scheme)
COMMERCE
Paper - 4.1 : Advanced Corporate Accounting
Time :2Yz Hours Max. Marks : 60
lnstruction : Answer shoutd be written either in English or
Kannada.
SECTION _ A
cq>rl - a
Answer any six sub-questions. Each question carries two marks'
(6x2=12)
oln$coddo e*tl erud-{,dozlerl erudoa. d,.9 €,d4ri addl eloErl$.
1. a) What is capital redemption reserve ?
uodaro$ adoetSoa 0Q aodded: ?
b) Name the two objectives of amalgamation of companies.
dod0r19 Booloeado$ add: wdedit$dl dio:r.
c) How do you treat the excess of net assets over purchase price of business
taken over ?
dodoo$ ed_$ u1dfl drdoadd aDoea ?,ieJoll eQdaand€- odeo
dr a3eSnod
deri doilrd$eo ?
d) State the two forms of lnternal Reconstruction.
qrodod dld0rdnread add: drodil$dtr ddol.
e) Who is a contributory ?
do.3#oad aodd olD$ ?
f) Mention two functions of a liquidator.
D*asrdd add: rooS:rrl9$4 99tu.
P.T.O.
, NP - 262 -2- I lllillil ]ilt ilt lffi ]il illt fll
g) What is Human Resources Accounting ?
iladd noddrge.r eJdo &drdd .todded> t
h) What do you mean by lnflation Accounting ?
deacr:zgdd dduue{ aodded: z
SECTION _ B
Sq>rl - zo
Answer any three questions. Each question carries four marks. (3x4=12)
oXndoaddro ilJo& €,,d*rleri erudol. €,e €,d{ri Nasiuodrl#:.
2. Surya Ltd. had 20,000, 6% redeemable preference shares of t 'lO0 each fully
paid. These shares are due for redemption on 31 -g-2OZg at a premium of
10%. For the purpose of redemption, the company issued 5,000 equity shares
of T 100 each at a premium of 7.5%. At the time of redemption, the company
had a balance of t 1,00,000 in Securities Premium A/c and { 2O,OO,O00 in
P and L A/c.
Pass necessary journal entries for redemption of shares.
ioo$r etudd il)$zJdo$ 20,000, de. 6 d $dra-adelpd
dro. 100 erdre;o
ded.>rlsdtr c,oood.: , dr ded.:rlgd: oocd 31-3,2023 dod: de. 10 dd1
e!,, etu o$ odo o o ri d: d:mdBBzJ+ d: cbead8 o$ eru d edraoA, dod& c::
eao A cbq d.
dro. 100 d dx$zJdob s,000 xadnd, ded:dsd1 de. 7.5 dt'* .!,etuoJ:odooori
adorw €ed>rO&drqd. d.:d:and8o$,iodqJrde_ dod&o$ dro. 1,00,000
d"qdq #doo e,,€tuo$ode-$e dro. 20,00,000 drDdde *qJ-d{arodoJ:e)_
dooocbdd.
d;eOd eddrlerl ioz^: o exld doerc oa$doi:d.1 udor:o.
