Following information are available of subsidiary company. (सहायक कम्पनी की निम्नलिखित सूचनायें उपलब्ध हैं) Opening balance of P/L Account (लाभ-हानि खाते का शेष प्रारम्भिक) ₹ 5,000. Closing balance of P/L Account (लाभ-हानि खाते का शेष अन्तिम) ₹ 50,000. General Reserve Opening (सामान्य संचय-प्रारम्भिक) ₹ 20,000. General Reserve Closing (सामान्य संचय-अन्तिम) ₹ 23,000. Paid up share capital ₹ 3,50,000 purchased by holding company on 1st August. The profit for current year of subsidiary company will be (प्रदत्त अंश पूँजी ₹ 3,50,000 के अंश सूत्रधारी कम्पनी ने 01 अगस्त को खरीदे। सहायक कम्पनी के चालू वर्ष के लाभ होंगे)a.₹ 45,000b.₹ 48,000c.₹ 53,000d.₹ 47,000

The following is the extract of Balance Sheet of  Yellow Limited as on  31.03.2023 :   ₹4,00,000 Equity shares of  ₹ 10 each  40,00,000 General Reserve  48,00,000 Profit & Loss Account 10,00,000  Securities Premium  18,00,000 Secured Loans  60,00,000Unsecured Loans  32,00,000 Current Liabilities  28,00,000    2,36,00,000 Property, Plant and Equipment  90,00,000  Investments  18,00,000 Current Assets  1,28,00,000   2,36,00,000The company intends to buy-back 80,000 equity shares of ₹ 10 each at  a premium of 150%.You are required to state whether the company can buy back equity  shares.

P/L appropriation account2. Calculation of interest on capital or interest on drawing3. Past adjustments4. Calculation of NPSR5. Treatment of goodwill, investment fluctuation reserve, workmen compensation reserve7. Final problems on admission with capital adjustment8. Final problems on retirement9. Loan account at the time of retirement10. Calculation of profit upto the date of death 11. Realisation entries 12. Realisation expenses different cases13. Major heads and sub heads(income statement and balance sheet)14. Comparative statement and common size statement)15. Major ratios (current, quick, debt-equity, inventory turnover, trtr/tptr,gpr,npr etc)16. Cash flow statement

Given - Fixed Assets ₹ 3,00,000, Current Assets ₹ 1,50,000, Current Liabilities ₹ 50,000, Debenture ₹ 1,50,000, Reserve ₹ 20,000, Net Assets will be. (दिया गया है - स्थायी सम्पत्तियाँ ₹ 3,00,000, चालू सम्पत्तियाँ ₹ 1,50,000, चालू दायित्व ₹ 50,000, ऋणपत्र ₹ 1,50,000, संचय ₹ 20,000, शुद्ध सम्पत्तियाँ होंगी)a.₹ 4,00,000b.₹ 2,50,000c.₹ 3,00,000d.₹ 2,30,000

Satish and Prakash are partners in a business with fixed capitals of ₹ 50,000 and ₹ 30,000 respectively. They are entitled to interest on the fixed capitals @ 5% p.a. but not on current account. Satish is entitled to a salary of ₹ 100 per month which is not yet drawn. Separate current account is maintained for each partner. Drawings are permitted interest free to the extent of opening credit balance in their current account. Drawings in excess of the limit are subject to interest at a flat rate of 8% irrespective of date of withdrawal. The opening balances in the current accounts are Satish ₹ 1,500 and Praksh ₹ 2,000. Drawings of each partner are ₹ 3,000.Net profit for the year ended 31st March, 2019 was ₹ 15,000. Divisible profits are to be shared - Satish 60% and Prakash 40% up to first ₹ 4,000. Balance is shared equally.Prepare Profit and Loss Appropriation account and Partners capital and Current Accounts.

If this year's current account balance is–100 billiondollarsand the capital account balance is150 billiondollarsthen the amount of official reserves wil