📘 Chapter 4
Accounts of Holding Company
DETAILED PROBLEMS & SOLUTIONS (Marathi)
🔴 Detailed Problem 1
(Cost of Control + Minority Interest + Profits)
H Ltd. ने 1-4-2023 रोजी S Ltd. चे 75% Equity Shares ₹3,00,000 ला विकत घेतले.
S Ltd. ची माहिती (Date of acquisition रोजी):
- Equity Share Capital – ₹3,00,000
- General Reserve – ₹60,000
- Profit & Loss A/c – ₹40,000
31-3-2024 रोजी S Ltd. चा Profit & Loss A/c = ₹1,00,000
Required:
- Cost of Control (Goodwill / Capital Reserve)
- Minority Interest
- Holding Company चा Revenue Profit मधील हिस्सा
✅ Solution
🔹 Step 1: Pre-acquisition आणि Post-acquisition Profits
- Pre-acquisition P&L = ₹40,000
- Post-acquisition Profit = ₹1,00,000 – ₹40,000 = ₹60,000
🔹 Step 2: Cost of Control
Net Assets (Date of acquisition)
|
Particulars |
Amount (₹) |
|
Share Capital |
3,00,000 |
|
General Reserve |
60,000 |
|
Pre-acquisition Profit |
40,000 |
|
Net Assets |
4,00,000 |
Holding Company Share (75%)
= 4,00,000 × 75%
= ₹3,00,000
Cost of Investment = ₹3,00,000
👉 Cost = Share in Net Assets
✔️ Goodwill नाही / Capital Reserve नाही
🔹 Step 3: Minority Interest (25%)
|
Particulars |
Amount (₹) |
|
Share Capital (25% of 3,00,000) |
75,000 |
|
General Reserve (25% of 60,000) |
15,000 |
|
Profit & Loss (25% of 1,00,000) |
25,000 |
|
Minority Interest |
1,15,000 |
🔹 Step 4: Holding Company Revenue Profit
= ₹60,000 × 75%
= ₹45,000
🔴 Detailed Problem 2
(Goodwill + Minority Interest)
H Ltd. ने S Ltd. चे 80% shares ₹4,00,000 ला विकत घेतले.
S Ltd. ची माहिती (Date of acquisition):
- Equity Share Capital – ₹4,00,000
- General Reserve – ₹50,000
- Profit & Loss A/c – ₹30,000
Required:
- Goodwill / Capital Reserve
- Minority Interest
✅ Solution
🔹 Step 1: Net Assets of S Ltd.
|
Particulars |
Amount (₹) |
|
Share Capital |
4,00,000 |
|
General Reserve |
50,000 |
|
Profit & Loss |
30,000 |
|
Net Assets |
4,80,000 |
🔹 Step 2: Holding Share (80%)
= 4,80,000 × 80%
= ₹3,84,000
🔹 Step 3: Cost of Control
|
Amount (₹) |
|
|
Cost of Investment |
4,00,000 |
|
Less: Share in Net Assets |
(3,84,000) |
|
Goodwill |
16,000 |
🔹 Step 4: Minority Interest (20%)
|
Particulars |
Amount (₹) |
|
Share Capital |
80,000 |
|
Reserves & P&L |
16,000 |
|
Minority Interest |
96,000 |
🔴 Detailed Problem 3
(Inter-company Debt + Consolidation Effect)
H Ltd. च्या Debtors मध्ये S Ltd. कडून देय ₹20,000 समाविष्ट आहे.
S Ltd. च्या Creditors मध्ये H Ltd. कडे देय ₹20,000 समाविष्ट आहे.
Required:
Consolidation मध्ये योग्य treatment दाखवा.
✅ Solution
₹20,000 ही Inter-company debt आहे.
👉 Consolidation करताना:
- Debtors ₹20,000 ने कमी
- Creditors ₹20,000 ने कमी
📌 Group स्वतःचा देणेकरी / लेनदार असू शकत नाही.
🔴 Detailed Problem 4
(Preparation Logic – Consolidated Balance Sheet)
विद्यार्थ्यांना समजावण्यासाठी खालील logical flow लिहायला शिकवा:
1️⃣ Subsidiary चे profits split करा
2️⃣ Minority Interest काढा
3️⃣ Cost of Control काढा
4️⃣ Holding चे Revenue Profits जोडा
5️⃣ Inter-company balances eliminate करा
6️⃣ Final Consolidated Balance Sheet तयार करा
✔️ Exam मध्ये हा flow लिहिल्यास presentation marks मिळतात
🧠 Teacher + Student Clarity Box
✔️ Cost of Control → Capital nature
✔️ Minority → Outsiders चा हक्क
✔️ Revenue profit → Consolidated P&L
✔️ Inter-company → Eliminate
✔️ Working Notes = Marks