UNIVERSITY EXAM PATTERN PROBLEMS
(Complete Long Problems with Full Solutions – Marathi)
हे problems:
- ✔️ B.Com / University exam level आहेत
- ✔️ 8 / 10 / 15 marks साठी योग्य
- ✔️ SPPU / SRTMU / Indian Universities pattern प्रमाणे
- ✔️ Step-wise working notes + Final Consolidated Balance Sheet सह
तुम्ही हे:
👉 थेट exam मध्ये लिहू शकता
👉 किंवा class मध्ये model answers म्हणून वापरू शकता
🔴 UNIVERSITY PROBLEM – 1
(Full Consolidated Balance Sheet – Classic)
खालील Balance Sheets H Ltd. आणि S Ltd. यांचे
31-03-2024 रोजीचे आहेत.
Balance Sheet of H Ltd.
|
Liabilities |
₹ |
Assets |
₹ |
|
Equity Share Capital |
6,00,000 |
Fixed Assets |
4,50,000 |
|
General Reserve |
1,00,000 |
Investment in S Ltd. |
3,60,000 |
|
Profit & Loss A/c |
1,20,000 |
Current Assets |
2,20,000 |
|
Creditors |
1,40,000 |
||
|
Total |
9,60,000 |
Total |
9,60,000 |
Balance Sheet of S Ltd.
|
Liabilities |
₹ |
Assets |
₹ |
|
Equity Share Capital |
4,00,000 |
Fixed Assets |
3,20,000 |
|
General Reserve |
80,000 |
Current Assets |
2,00,000 |
|
Profit & Loss A/c |
1,00,000 |
||
|
Creditors |
40,000 |
||
|
Total |
6,20,000 |
Total |
6,20,000 |
Additional Information:
- H Ltd. ने 1-7-2023 रोजी S Ltd. चे 80% shares विकत घेतले
- 1-4-2023 रोजी S Ltd. चा P&L balance = ₹60,000
- Inter-company balances नाहीत
Required:
👉 Consolidated Balance Sheet तयार करा.
✅ SOLUTION
🔹 Working Note 1: Analysis of Profits (S Ltd.)
Profit during the year
= 1,00,000 – 60,000 = ₹40,000
Time Ratio:
- Pre-acquisition: 3 months
- Post-acquisition: 9 months
|
Particulars |
₹ |
|
Pre-acquisition Profit |
40,000 × 3/12 = 10,000 |
|
Post-acquisition Profit |
40,000 × 9/12 = 30,000 |
🔹 Working Note 2: Cost of Control
Net Assets at Date of Acquisition:
|
Particulars |
₹ |
|
Share Capital |
4,00,000 |
|
General Reserve |
80,000 |
|
Pre-acquisition Profit |
10,000 |
|
Net Assets |
4,90,000 |
Holding Share (80%) = 3,92,000
Cost of Investment = 3,60,000
👉 Capital Reserve = 32,000
🔹 Working Note 3: Minority Interest (20%)
|
Particulars |
₹ |
|
Share Capital |
80,000 |
|
Reserves + P&L |
36,000 |
|
Minority Interest |
1,16,000 |
🔹 Working Note 4: Consolidated P&L
= H Ltd. P&L + Holding share in post-acquisition profit
= 1,20,000 + (30,000 × 80%)
= ₹1,44,000
🧾 CONSOLIDATED BALANCE SHEET
of H Ltd. and its Subsidiary
as on 31-03-2024
Equity & Liabilities
|
Particulars |
₹ |
|
Equity Share Capital |
6,00,000 |
|
General Reserve |
1,00,000 |
|
Capital Reserve |
32,000 |
|
Consolidated P&L A/c |
1,44,000 |
|
Minority Interest |
1,16,000 |
|
Creditors (1,40,000 + 40,000) |
1,80,000 |
|
Total |
11,72,000 |
Assets
|
Particulars |
₹ |
|
Fixed Assets (4,50,000 + 3,20,000) |
7,70,000 |
|
Current Assets (2,20,000 + 2,00,000) |
4,20,000 |
|
Total |
11,72,000 |
🔴 UNIVERSITY PROBLEM – 2
(Goodwill + Minority – 8 Marks)
H Ltd. ने S Ltd. चे 75% shares ₹2,70,000 ला विकत घेतले.
Date of acquisition रोजी S Ltd. ची स्थिती:
- Share Capital – ₹3,00,000
- General Reserve – ₹40,000
- P&L A/c – ₹20,000
Required:
- Goodwill / Capital Reserve
- Minority Interest
✅ Solution (Summary):
Net Assets = 3,60,000
Holding Share (75%) = 2,70,000
👉 Goodwill नाही / Capital Reserve नाही
Minority Interest (25%) = ₹90,000
🔴 UNIVERSITY PROBLEM – 3
(Theory + Numericals – 6 Marks)
Question:
Explain Cost of Control and Minority Interest with simple examples.
👉 (हा प्रश्न notes मधील definitions + 1 numerical वापरून लिहायचा)
🧠 EXAM STRATEGY (Students साठी सांगायची)
✔️ आधी Working Notes
✔️ मग Final Balance Sheet
✔️ Date of acquisition underline करा
✔️ Headings स्पष्ट ठेवा
✔️ Neat presentation = extra marks