Class 12-commerce T S GREWAL Solutions Accountancy Chapter 1: Financial Statements of a Company

1.64

1.65

1.66

1.67

1.68

1.69

1.70

1.71

1.72

Financial Statements of a Company Exercise 1.64

Solution Ex. 1

The major heads in the Equity and Liabilities part of Balance sheet are:

i. Shareholder's Funds

ii. Share Application Money Pending Allotment

iii. Non-Current Liabilities and

iv. Current Liabilities

Balance Sheet as at____________
Particulars	Note No.	Rs.
I. Equity and Liabilities
1. Shareholders'' Funds
a. Share Capital
b. Reserves and Surplus
c. Money Received against share Warrants
2. Share Application Money Pending Allotment
3. Non- Current Liabilities
a. Long-Term Borrowings
b. Deferred Tax Liabilities (Net)
c. Other Long-Term Liabilities
d. Long Term Provisions
4. Current Liabilities
a. Short -Term Borrowings
b. Trade Payables
c. Other Current Liabilities
d. Short -Term Provisions
Total

Solution Ex. 2

Items	Major Head
Share Capital	Shareholders' Funds
Money received against share warrants	Shareholder's Funds

Financial Statements of a Company Exercise 1.65

Solution Ex. 3

Items shown under reserves and surplus are:

i. Capital Reserve,

ii. Capital Redemption Reserve,

iii. Securities Premium Reserve,

iv. Debenture Redemption Reserve,

v. Revaluation Reserve etc.

Solution Ex. 4

Items	Sub-Head
Long-Term Borrowings	Non-Current Liabilities
Deferred Tax Liabilities (Net)	Non-Current Liabilities
Long-Term Provisions	Non-Current Liabilities

Solution Ex. 5

Items shown under Long-term Borrowings are:

a. Debentures.

b. Bonds.

c. Terms Loans (both from Banks and from others).

d. Public Deposits,

e. Other Loans and Advances.

Solution Ex. 6

Extract of Balance Sheet as on____________
Particulars	Note No.	Rs.
I. Equity and Liabilities
1. Shareholders' Funds
a. Share Capital
b. Reserves and Surplus	1	1,75,000

Total

NOTE TO ACCOUNTS
NOTE No.	Particulars		Rs.
1	Reserves and Surplus
	a. Surplus, i. e. Balance in statement of Profit and Loss	1,00,000
	Add: Profit for the year	75,000
	Less: Appropriations
	--------Transfer to Debenture Redemption Reserve	(15,000)
	--------Proposed Dividend	(25,000)	1,35,000
	a. Debenture Redemption Reserve
	Transferred from surplus i.e. Balance in Statement of Profit and Loss		15,000
	Total (a+b) [to be Shown in Balance Sheet against Reserves and Surplus]		1,50,000
	Contingent Liability
	Proposed Dividend		25,000

Solution Ex. 7

As per Companies Act, 2013, "Current Assets are those assets which are:

(i) Expected to be realized in or intended for sale or consumption in the company's normal operating cycle, or

(ii) Expected to be realized within 12 months from the reporting date"

Case	Operating Cycle (Months)	Expected Realisation Period (Months)	Classified as
(i)	10	11	Current Assets
(ii)	10	12	Current Assets
(iii)	10	13	Non-Current Assets
(iv)	14	13	Current Assets
(v)	15	16	Non-Current Assets

Solution Ex. 8

As per Companies Act, 2013, "Current Liabilities are those liabilities which are:

(i) Expected to be settled in company's normal operating cycle, or

(ii) Due to be settled within 12 months after the reporting date"

Case	Operating Cycle (Months)	Expected Realisation Period (Months)	Classified as
(i)	10	11	Current Liabilities
(ii)	10	12	Current Liabilities
(iii)	10	13	Non-Current Liabilities
(iv)	14	13	Current Liabilities
(v)	15	16	Non-Current Liabilities

Financial Statements of a Company Exercise 1.66

Solution Ex. 9

Items	Head	Disclosure
Calls-in-Arrears	Shareholder's Funds	It is shown as a deduction from Subscribed Capital shown as 'Subscribed but not fully paid' under Shareholder's Funds
Share Application Money Pending Allotment	Share Application Money Pending Allotment	It is shown as a separate line item
Unpaid Dividend	Current Liabilities	It is shown as 'Other Current Liability' under Current Liabilities
Dividend not paid on Cumulative Preference Shares	Contingent Liabilities and Commitments	It is shown as Contingent Liabilities and Commitments in Notes to Accounts

Solution Ex. 10

Items	Main Head	Sub-head
Bonds	Non-Current Liabilities	Long Term Borrowings
Debentures	Non-Current Liabilities	Long Term Borrowings
Public Deposits	Non-Current Liabilities	Long Term Borrowings
Capital redemption Reserve	Shareholder's Funds	Reserves and Surplus
Share Forfeiture Reserve	Shareholder's Funds	Subscribed Capital under share capital
Sundry Creditors	Current Liabilities	Trade Payable
Interest Accrued but not due on Debentures	Current Liabilities	Other Current Liabilities

Solution Ex. 11

Major Head	Items
Reserves and Surplus	Capital Reserve, Revaluation Reserve
Long-term Borrowings	Debentures, Term Loans form Bank and Others
Short - term Borrowings	Cash credit from bank, Loans repayable on demand
Other Current Liabilities	Income received in advance, Unpaid Dividends

Solution Ex. 12

Particulars	Head	Sub- Head
(i) Capital Work-in-Progress	Non-Current Assets	Fixed Assets
(ii) Provision for Warranties	Non-Current Liabilities	Long-term Provision
(iii) Income received in Advance	Current Liabilities	Other Current Liabilities
(iv) Capital Advances	Non-Current Assets	Long-term Loans and Advance

Solution Ex. 13

Items	Main Head	Sub-head
Intangible Assets	Non-Current Assets	Fixed Assets
Intangible Assets under development	Non-Current Assets	Fixed Assets
Investments (more than 12 months)	Non-Current Assets	Non-Current Investments
Deferred Tax Assets (Net)	Non-Current Assets	Deferred Tax Assets (Net)
Stores and Spares	Current Assets	Inventories
Loose Tools	Current Assets	Inventories

Financial Statements of a Company Exercise 1.67

Solution Ex. 14

Items	Main Head	Sub-head
Loose Tools	Current Assets	Inventories
Bills Receivable	Current Assets	Trade Receivables
Sundry Debtors	Current Assets	Trade Receivables
Advance Recoverable in Cash	Current Assets	Short-term Loans and Advance

Solution Ex. 15

Items	Main Head	Sub-head
Sundry Debtors	Current Assets	Trade Receivables
Patents and Trade Marks	Non-Current Assets	Fixed Assets (Intangible Assets)
Share in Quoted Companies	Non-Current Assets	Non-Current Investments
Advances Recoverable in Cash	Current Assets	Short- Term Loans and Advances
Prepaid Insurance	Current Assets	Other Current Assets
Work- in- Progress	Non-Current Assets	Fixed Assets (Capital Work-in-progress)

Solution Ex. 16

Items	Main Head	Sub-head
Unamortised Loss on Issue of Debentures (To be written off after 12 months from date of Balance Sheet)	Non-Current Assets	Other Non-Current Assets
10% Debentures	Non-Current Liabilities	Long-term Borrowings
Stock - in-Trade	Current Assets	Inventories
Cash at Bank	Current Assets	Cash and Cash equivalents
Bills Receivable	Current Assets	Trade Receivables
Goodwill	Non-Current Assets	Fixed Assets (Intangible Assets)
Loose Tools	Current Assets	Inventories
Truck	Non-Current Assets	Fixed Assets (Tangible Assets)
Provision for Tax	Current Liabilities	Short Term Provisions
Sundry Creditors	Current Liabilities	Trade Payables

Solution Ex. 17

S. No.	Items	Main Head	Sub-head
1	Bank Balance	Current Assets	Cash and Cash equivalents
2	Investments (Long-Term)	Non-Current Assets	Non-Current Investments
3	Outstanding Salary	Current Liabilities	Other Current Liabilities
4	Authorised Capital	Shareholder's Fund	Share Capital
5	Bills Payable	Current Liabilities	Trade Payables
6	Unclaimed Dividends	Current Liabilities	Other Current Liabilities
7	Share Option Outstanding Account	Shareholder's Fund	Reserves and Surplus
8	General Reserve	Shareholder's Fund	Reserves and Surplus
9	Subsidy Reserve	Shareholder's Fund	Reserves and Surplus

Solution Ex. 18

S. No.	Items	Main Head	Sub-head
1	Calls-in-Arrears	Shareholder's Fund	Share Capital (i.e. as a deduction from subscribed share capital)
2	Commission Received in Advance	Current Liabilities	Other Current Liabilities
3	Debentures	Non-Current Liabilities	Long- Term Borrowings
4	Stores and Spare Parts	Current Assets	Inventories
5	Land and Building	Non-Current Assets	Fixed Assets (Tangible Assets
6	Forfeited Shares Account	Shareholder's Fund	Share Capital (i.e. as a addition to subscribed share capital)

Financial Statements of a Company Exercise 1.68

Solution Ex. 19

S. No.	Items	Main Head	Sub-head
i. 1	Public Deposits	Non-Current Liabilities	Long-Term Borrowings
ii. 2	Office Furniture	Non-Current Assets	Fixed Assets (Tangible Assets)
iii. 3	Prepaid Rent	Current Assets	Other Current Assets
iv. 4	Outstanding Salaries	Current Liabilities	Other Current Liabilities
v. 5	Computer Software	Non-Current Assets	Fixed Assets (Intangible Assets)
vi. 6	Interest Accrued on Investment	Current Assets	Other Current Assets

Solution Ex. 20

S. No.	Items	Major Head
i.	Loose Tools	Current Assets
ii.	Unpaid Dividend	Current Liabilities
iii.	Copyrights and Patents	Non-Current Assets
iv.	Land and Building	Non-Current Assets

Solution Ex. 21

S. No.	Items	Major Head
(i)	Provision for Tax	Current Liabilities
(ii)	Loan payable on Demand	Current Liabilities
(iii)	Computer and Related Equipment	Non-Current Assets
(iv)	Goods acquired for Trading	Current Assets

Solution Ex. 22

S. No.	Items	Major Head	Sub-Head
(i)	Provision for Employee Benefits	Non-Current Liabilities	Long-term Provisions
(ii)	Calls-in-Advance	Current Liabilities	Other Current Liabilities

Solution Ex. 23

S. No.	Items	Main Head	Sub-head
i.	Surplus i.e. Balance in Statement of Profit and Loss (Dr.)	Shareholder's Funds	Reserves and Surplus (as negative figure)
ii.	Interest accrued and due on debentures	Current Liabilities	Other Current Liabilities
iii.	Computer Software under development	Non-Current Assets	Fixed Assets (Intangible Assets under development)
iv.	Interest accrued on Investments	Current Assets	Other Current Assets

Solution Ex. 24

Extract of Balance Sheet as on March 31, 2019
Particulars		Note No.	Rs.
2. Non-Current Liabilities
Long-term Borrowings
11% Loan from SBI	20,00,000
7,500, 10% Debentures of Rs 100 each	7,50,000		27,50,000
3. Current Liabilities
Other Current Liabilities
Current Maturity of Long-term Debts (2,500 Debentures of Rs. 100 each maturing within 12 months)	2,50,000
Interest accrued and Due on Debentures	1,00,000
Interest accrued and Due on Loan	2,20,000		5,70,000
Total			33,20,000

Financial Statements of a Company Exercise 1.69

Solution Ex. 25

Balance Sheet of Recovery Ltd. as on____________
Particulars	Note No.	Rs.
I. Equity and Liabilities
1. Shareholders' Funds
2. Non- Current Liabilities
Long-Term Borrowings	1	1,90,000
3. Current Liabilities Short -Term Provisions	2	6,000
Total
II. Assets
1. Non- Current Assets
Intangible (Fixed Assets)	3	20,000
2. Current Assets
Inventories	4	40,000
Total

NOTES TO ACCOUNTS

Note No.	Particulars	Rs.
1	Long - Term Borrowings
	------10% Debentures	1,90,000
2	Short-term Provisions
	------Provision for Tax	6,000
3	Intangible (Fixed Assets)
	------Goodwill	20,000
4	Inventories
	------Stock- in-Trade	40,000

Solution Ex. 26

Balance Sheet as at March 31, 2019
Particulars	Note No.	Rs.
I. Equity and Liabilities
1. Shareholders' Funds
a. Share Capital	1	5,000
b. Reserves and Surplus	2	4,200
2. Non-Current Liabilities
Long Term Borrowings	3	3,000
3. Non-Current Liabilities
Other Current Liabilities		2,500
Total		14,700
II. Assets
1. Non- Current Assets
Fixed Assets (Tangible Assets )	4	8,300
2. Current Assets
Other Current Assets		6,400
Total		14,700

NOTES TO ACCOUNTS:

Note No.	Particulars		Rs.
1	Share Capital
	------Share Capital		5,000
2	Reserves and Surplus
	------General Reserve		3,000
	------Balance in Statement of Profit and Loss (Credit)		1,200
			4,200
3	Long-Term Borrowings)
	------8% Debentures		3,000
4	Fixed Assets
	------Tangible Assets (Cost)	9,000
	------Depreciation (Cost)	(700)	8,300

Solution Ex. 27

Balance Sheet as on March 31, 2019
Particulars	Note No.	Rs. (in '000)
I. Equity and Liabilities
1. Shareholders' Funds
a. Share Capital		8,00
b. Reserves and Surplus		180
2. Non-Current Liabilities
Long Term Borrowings		1,000
3. Non-Current Liabilities
Trade Payable		60
Total		2,040
II. Assets
1. Non- Current Assets
Fixed Assets (Tangible Assets )		1,600
2. Current Assets
Inventories		40
Trade Receivables		160
Cash and Cash Equivalents		240
Total		2,040

Solution Ex. 28

Balance Sheet as on March 31, 2019
Particulars	Note No.	Rs.
I. Equity and Liabilities
1. Shareholders' Funds
a. Share Capital	1	30,00,000
b. Reserves and Surplus	2	4,00,000
2. Non-Current Liabilities
a. Long Term Borrowings	3	6,00,000
3. Current Liabilities
a. Other Current Liabilities	4	8.00,000
b. Short Term Provisions	5	2,00,000
Total		50,00,000
II. Assets
1. Non- Current Assets
a. Fixed Assets
i. Tangible Assets	6	30,00,000
b. Non- Current Investments	7	4,00,000
2. Current Assets
a. Inventories	8	6,00,000
b. Trade Receivables	9	8,00,000
c. Cash and Cash Equivalents	10	1,50,000
d. Short -Term Loans and Advances	11	50,000
Total		50,00,000

NOTES TO ACCOUNTS

Note No.	Particulars		Rs.
1	Share Capital
	------Equity Share Capital		20,00,000
	-----112% Preference Share Capital		10,00,000
			30,00,000
2	Reserves and Surplus
	------Workmen Compensation Reserve		1,00,000
	------Balance in Statement of Profit and Loss (Credit)		3,00,000
			4,00,000
3	Long-term Borrowings
	------112% Debentures		6,00,000

4	Other Current Liabilities
	------ Current Liabilities		8,00,000

5	Short-term Provisions
	------Provision for Taxation		2,00,000

6	Tangible Assets
	------Fixed Assets (Cost)	46,60,000
	------Depreciation	(16,60,000)	30,00,000

7	Non - Current Investments
	------Investments		4,00,000

8	Inventories
	------Stock		6,00,000

9	Trade Receivables
	------Sundry Debtors		8,00,000

10	Cash and Cash Equivalents
	------Cash		1,50,000

11	Short-term Loans and Advances
	------Loans and Advances		50,000

Financial Statements of a Company Exercise 1.70

Solution Ex. 29

Items	Head
Sales	Revenue from Operations
Revenue from services rendered	Revenue from Operations
Sales of scrap	Revenue from Operations
Interest earned or Loans	Other Income
Profit on Sale of Investment	Other Income

Solution Ex. 30

Items	Head
Profit on Sale of Building	Other Income
Revenue from Project Consultancy Rendered	Other Income
Sales of scrap	Other Income
Interest earned or Loans	Revenue from Operations
Profit on Sale of Investment	Revenue from Operations

Solution Ex. 31

Items	Head
Profit on Sale of Fixed Assets	Other Income
Fee Received for Arranging Loans	Other Income
Interest on Loans Given	Other Income
Profit on Sale of Investments	Other Income
Sale of a Miscellaneous item	Other Income

Solution Ex. 32

Solution Ex. 33

Note:

Opening Inventory and Closing Inventory of Finished Goods are not to be considered as these are shown under changes in Inventory of Finished Goods.

Solution Ex. 34

Note:

Opening Inventory and Closing Inventory of Finished Goods will not be considered as these are shown under changes in Inventory of Finished Goods. Also, opening, Closing and Purchases of Stock-in-Trade is not considered as they are not considered as a part of cost of materials consumed.

Solution Ex. 35

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
(a)	Finished Goods
	------Opening Inventory	2,00,000
	------Less: Closing Inventory	(1,75,000)	25,000
			25,000

Rs.25,000 will be shown in the Statement of Profit and Loss against Changes in Inventories of Finished Goods.

Solution Ex. 36

Note No.	Particulars		Rs.
(a)	Finished Goods
	------Opening Inventory	2,50,000
	------Less: Closing Inventory	(2,00,000)	50,000
			50,000

Rs.50,000 will be shown in the Statement of Profit and Loss against Changes in Inventories of Finished Goods.

Solution Ex. 37

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
(a)	Work-in-Progress
	------Opening Inventory	1,00,000
	------Less: Closing Inventory	(1,15,000)	(15,000)
			(15,000)

(Rs.15,000) will be shown in the Statement of Profit and Loss against Changes in Inventories of Work-in-Progress

Solution Ex. 38

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
(a)	Work-in-Progress
	------Opening Inventory	1,50,000
	------Less: Closing Inventory	(1,45,000)	5,000
			5000

Rs.5,000 will be shown in the Statement of Profit and Loss against Changes in Inventories of Work-in-Progress

Solution Ex. 39

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
(a)	Stock-in-Trade
	------Opening Inventory	5,00,000
	------Less: Closing Inventory	(4,50,000)	50,000
			50,000

Rs.50,000 will be shown in the Statement of Profit and Loss against Changes in Inventories of Stock-in-Trade

Solution Ex. 40

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
(a)	Stock-in-Trade
	------Opening Inventory	5,00,000
	------Less: Closing Inventory	(4,00,000)	1,00,000
			1,00,000

Rs.1,00,000 will be shown in the Statement of Profit and Loss against Changes in Inventories of Stock-in-Trade

Financial Statements of a Company Exercise 1.71

Solution Ex. 41

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
	Change in Inventories of Finished Goods, WIP and Stock-in-Trade
(a)	Finished Goods
	------Opening Inventory	5,00,000
	------Less: Closing Inventory	(5,50,000)	(50,000)
			(50,000)
(b)	Work-in-Progress
	------Opening Inventory	4,45,000
	------Less: Closing Inventory	(4,25,000)	25,000
			25,000
(c)	Stock-in-Trade
	------Opening Inventory	6,50,000
	------Less: Closing Inventory	(6,00,000)	50,000
			50,000
	Net Charge (a+b+c)		25,000

Rs.25,000 will be shown in the Statement of Profit and Loss against Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade

Solution Ex. 42

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
	Employee Benefit Expenses
	------Wages	5,40,000
	------Salaries	7,20,000
	------Bonus	1,05,000
	------Staff Welfare Expenses	60,000	14,25,000
	Amount to be shown in the statement of Profit and Loss		14,25,000

**Amount spent on promotion of business is not included in Employees Benefit Expenses.

Solution Ex. 43

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
	Employee Benefit Expenses
	------Wages	2,70,000
	------Salaries	3,60,000
	------Staff Welfare Expenses	60,000	6,90,000
	Amount to be shown in the statement of Profit and Loss		6,90,000

**Amount spent on promotion of business and printing and stationary expenses are not included in Employees Benefit Expenses

Solution Ex. 44

Items that will be shown in the Notes to Accounts on Finance Costs are:

i. Interest paid on Borrowings from Prince Finance Ltd.;

ii. Interest paid on Term Loan to Bank;

iii. Interest paid on Public Deposits;

iv. Loss on Issue of Debentures written off.

The Bank charges are not shown under Finance Costs but under 'Other Expenses', as they are expenses for the services availed from the bank.

Solution Ex. 45

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
	Finance Costs
	------Interest paid to bank	75,000
	------Interest on Debentures	58,000
	------Loss on Issue of Debentures written off	27,500
	------Commitment charges	15,000	1,75,500
			1,75,500

Solution Ex. 46

NOTES OF ACCOUNTS

Note No.	Particulars		Rs.
	Depreciation and Amortisation Expenses
	Depreciation
	------Building	15,500
	------Plant and Machinery	25,000
	------Computers	60,000	1,00,500
	Amortisation
	------Goodwill written of	7,500
	------Patents written off	12,500	20,000
	Amount to be shown in the Statement of Profit and Loss		1,20,500

Solution Ex. 47

Items that will be shown in the Notes to Accounts on 'other expenses' are

ii. Postage Expenses;

iii. Telephone and Internet Expenses;

iv. Rent for warehouse;

v. Carriage Inwards;

viii. Computer Hiring charges;

ix. Audit fee

Financial Statements of a Company Exercise 1.72

Solution Ex. 48

Items	Major Head
Sale of Goods	Revenue from Operations
Revenue from Services rendered	Revenue from Operations
Interest earned	Other Income
Profit on Sale of Investments	Other Income
Purchase of Stock-in-Trade	Purchase of Stock-in-Trade
Salaries and Wages	Employees Benefit Expenses
Interest paid to Bank	Finance Costs
Carriage Outward	Other Expenses

Solution Ex. 49

Items	Major Head
Interest on Loans Given	Revenue from Operations
Profit on Sale of Securities	Revenue from Operations
Loss on Sale of Fixed Assets	Other Expenses
Interest paid on Deposits	Finance Costs
Depreciation on Computers	Depreciation and Amortisation Expenses
Goodwill Written off	Depreciation and Amortisation Expenses
Commission paid for Deposit Mobilisation	Finance Costs
Repairs Expenses	Other Expenses

Solution Ex. 50

Items	Line Items of Financial Statements
Sales	Revenue from Operations
Loss on Sale of Vehicle	Other Expenses
Debentures	Loan Term Borrowings
Unamortised Loss on Issue of Debentures (to be written off within 12 months of the date of Balance Sheet)	Other Non-Current Assets
Encashable Leave Payable at the time of Retirement	Long Term Provisions
Tax Reserve	Reserves and Surplus
Carriage on Purchase of Stock-in -Trade	Other Expenses
Telephone and Internet expenses	Other Expenses

Solution Ex. 51

Items	Major Head	Sub - Head
Capital Reserve	Shareholder's Fund	Reserve and Surplus
Calls - in - Advance	Current Liabilities	Other Current Liabilities
Loose Tools	Current Assets	Inventories
Bank Overdraft	Current Liabilities	Short - term Borrowings

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Class 12-commerce T S GREWAL Solutions Accountancy Chapter 1: Financial Statements of a Company

Financial Statements of a Company Exercise 1.64

Solution Ex. 1

Solution Ex. 2

Financial Statements of a Company Exercise 1.65

Solution Ex. 3

Solution Ex. 4

Solution Ex. 5

Solution Ex. 6

Solution Ex. 7

Solution Ex. 8

Financial Statements of a Company Exercise 1.66

Solution Ex. 9

Solution Ex. 10

Solution Ex. 11

Solution Ex. 12

Solution Ex. 13

Financial Statements of a Company Exercise 1.67

Solution Ex. 14

Solution Ex. 15

Solution Ex. 16

Solution Ex. 17

Solution Ex. 18

Financial Statements of a Company Exercise 1.68

Solution Ex. 19

Solution Ex. 20

Solution Ex. 21

Solution Ex. 22

Solution Ex. 23

Solution Ex. 24

Financial Statements of a Company Exercise 1.69

Solution Ex. 25

Solution Ex. 26

Solution Ex. 27

Solution Ex. 28

Financial Statements of a Company Exercise 1.70

Solution Ex. 29

Solution Ex. 30

Solution Ex. 31

Solution Ex. 32

Solution Ex. 33

Solution Ex. 34

Solution Ex. 35

Solution Ex. 36

Solution Ex. 37

Solution Ex. 38

Solution Ex. 39

Solution Ex. 40

Financial Statements of a Company Exercise 1.71

Solution Ex. 41

Solution Ex. 42

Solution Ex. 43

Solution Ex. 44

Solution Ex. 45

Solution Ex. 46

Solution Ex. 47

Financial Statements of a Company Exercise 1.72

Solution Ex. 48

Solution Ex. 49

Solution Ex. 50

Solution Ex. 51

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