Amachiuay thchasd on

R So0,000 and asset has om ee tirnatsd

lo
ea and LeALda Ualua, nil.
the nanagemunt nto. the
estimattd asd deccled that
t might
tstead
uhen stend to 4
the asset
piad
Calulatu anneunt af dupstien for cach
o. Machiny-) Resioa aie
=Cost
. |0
Estimktd it
500,0UU -0
Depnuciation for
50, b00
 value
RernainigS00,00o -J 2oo,000 Muhin
30D,OO
Deppuciatien for net Cstim otid 4 4eas

300,oty +5/000

PPE appeard. at Itoo,c00 n the tual

X4Z
balana' b X4z Ltd ihichis not a
PPE asce Suajeet t
Concen cenmpamy th iate ok L0 on the
dipsiation at
bais Atwhat
Reaistion
duphcatien wtll be Shtun is
XY7 ltd
the ncenm statement of
an eotitt
At the
not
time g of iquidationt
B)S
at liqui dation
valn Net mtis ualisakl uale

Dipnecicliun PPE n suc

Net
Cost
Casyng Cost Net Realiakl. Vale
Net Vale PPE Rialislal, yale
160- RE Realisation Cepene
 NetRealisable Value =
J60

t6,00,O00
Cavonging Cost L,00,0O,000 ( ere vala )

Drpuciatüom on PPE
g ost ( Net Realisuble tlee
o0 ) T6,0O, UUO

futCast ef Machiney SoD,0UD

EstimatiA uhe Dp- So,RS-coLSO
Risidual walLe So, tuw
Depuciion t

the acet 3 yeas old. At the

cnd gth manaqemint thas euued
the Aike and ndidaal value
isdieminid that Coon
be iiduatto
xtended Cto
The UcllLe asset at he nd
ditemned at Ri 2soDD
Cateulat Cumomt -to be chas ged
each
 Dipnuciation for fit ga 360, Doo
Dipsuciatin for nwt 4

S00,TD-360O,SU0 = |40,o00

UNIT 1
Q8,150
UNIT 2
UNIB 3: Buins Envi yonment
 Date

Final Arc countaox Non Corporoti Enttiz

Entities

Capeat Nen- CopDYa l- Income staht

Compomy 4
Cash Ho'sit.
put Public foubnuship Income Statment
Ale
3: Thading
B ls
Cast How Stoternet
le Rotin Analy stateo
nceme Statemet
Trading Ate
Patass Taading Paticlars
Stock Xxx Sales
cihaae Rtiun ensalas
Ritiis Rituan
inwad x)
Kutun utaid XA|B albngmal loss Sn Stodk x*x
ree samplu
thdann Xxx L Dr idi Cr id'
Cirocs Locs.

Caauag1 inwands
Crote Proft
iross lots (Balancig By Giross Praft Fig u
 Dauct Expss
Friaght Changas
Fainy g
Fackuns Rati
Dock dues

Cluauing chang
Rayalit
Nen- ulundablL tates on perchasa
Cersumablu s
(tustom duti /tx
* Net PunchaA = Gpuing Stok
Punchases
+
Dinct Expensls
G) Cloiag Stock (x*)
Net Punchas Coas = xxx
Poedikklose Atc.
To Cimcss Pastialaha
Prnlit Pasiculass
By Goss Loss XXx
XX*
Buj Dieet Snioms
Adinistratint exp Disuount. Recied.
Diidind tncome
Bod Debt eca Aud
Ptin statiers4 Prspit en sal of FA
Gnteeatgncem
Rent Recieod
Salori

By Net Pruofit
 cpa Prelinainasy
accident/thegt biy Loss
cale
czpuns Miscellanin n loss
Duti Expast
Rbatallaused
Finihd
gna nuunonce
on
drbt Rad freuiien
fox
bebt Bad
Casiiahe
Caxniageoutuahda
emmmssion
Caplayea buy Salesfund
uovidol Cantiatien
tothe
Disibutiono
Chages SellenBank
Blls Disceunt
en
Disceunt
loansllsuedSnteeot
en
tpunaLa Financial >
Expuiaa Toiade
Depeciction
Mauntenance RupaisA
&p
Tndiuct
Epuna InDizut
gDrau oF
BOMSPage
No. Date
Past a CsTaxInconme NOTE:
 Balance Shut
LIe BLITLES ASSETS
Capital (xx*) langible Asta
(x x*) Intangib Assits
)aoods withcn
lang
Stoek o
tem investmet
wwIP
)TnccMe Tax (xxx)
t) Net Profit (xxe) Stok Raw Mateiaa
Net Lo Sudy bab tos
Bilo kReiwabl
Accued Sncom
Short Te m loams
tem oan
Kx
Bupaid
Cash at Bank
Reacut Srupl Cash at Hand XXx

Q/s epus Xxx

Sncume
Pngaid
CAseitos Xxx
 13, So DOMSPage No.
Date

Fellesung io the extxact al thi trial

Balaneei
Machiney Atc
n
Mochiney Ale G,000
FusunitL Ate 50.0t0
PaoUiien for dp Fuenitu Ae 13,55o

Additienal nfo
Depcciatien
Machiney
Funitwhe I0% p by DBM.

4nceme
Dipaeciatan
Mealainisy 19.0r0
furnituui 3,64C Q3,64S

ine Method Coot of Asst

biainisling Method Cost of Anet

-) Ace cunulato Reduc ed
Lelie
So0- )3,SSo

Notis
Working Qo0,0o ) GO,0U0

DipnçhaÀ Machiny
20, |4,000

Funitele
 Dato

LIABILITES
Mor hinudo0,0U
-) ovivion (Go, O)
(20,0 )
(-)

-.owision (13,55o)|
120,bc0
|(-) (3,64S) 33

maintons poutsien Bad and

oubtlal dibta C5. a
On

fo
debtrs
ciscouunt
Cyeitors
@5. amd pnuisia
PtLovision for Bad Debts on I/2 Ri lo, to
Fovision for disount on dubtors on a RSo
'rovisien for d'scount on Credators on / Ja2: Ro to

Sundy Debtor on 31/2/22 =

Sund CaaditorK On 3l2Qe = |50, tO
bad dLta ittn
duuhoduiing
th 6,000
Discout allowed th
Discount necid
hew hlewott extsact
Solatiom
 Debtovt pe oya uo1s Pege No.

P/L Alc

3Ckcuikian fok Ead dibts By Boviion for ris count

Euauixed pÁMiMn 2o Réauired Paouisien=3000D
'Bad bebt
(1o,oo) 3000 ) &i Disount
(4osD
-

2 ruigon for iscount

iauied
3,o00
Bauiiti (Soruo)
 |9/6/23 DOMSPaga No.
Date

AS- 26
-foy Tntangibt. Asset.
Accountingfor
Accoxding t AS - 26,
dn intogib asst w am iduntifiable
nen
Soubstamce
menttau withatt physcal
n the
broclucthien md seauics
feunt al to or adminittrd

Identiiable Beouide ecenennic benetit

n

Nen- Mamutay Not acqnised ígenestit fos tee

make meny St a f t
othaut Phycical
Meauement 4or ntomgbi Asseto

ntoagjb le Asata can cithn be qcnnaid

acquised by Seme
the tin
ot hee

A) paati Aquis ition

Ronchasc Fice LA
+) Jrapett Duties "Foreign oc hange cuNliny nota)
Trhde isceint Rbate
 a ecoeakla ta
Tax o
*Since Enty .'dbnot
tlui it DOMS Page io
the qustion amd Date

Co acqires intemal e
oftuwasu 1/3/2A
The' exchange rte en the' day was R t6-201!1
The sell alousd Thode
pet The oth expendihL
Discount
Entay Tu
latn
lax Depaxtmunt.) Snstallatin copensu I00s
clearnce fím custbm
frofeasianal
to be CapitaldCotput the cOSt
pea alleuatt A:.

THiad Disout = (iD, ooD)

190, oUD

Roichaae Trode Discount =19D,O

(t) Tmpost Dut, lb4)' y, 42, 821

159, 2G032

(t) nstallafuen cep1

o, 00D
 Cost
(t
NOTE # to
Aruictian Acqitien
nterprn'
lot + Ihis

is
Shaus
ideutiialle
retrce It
Internally deteominid ef not
that I'A: n
thi
Bntoavngikt.
necoxdud Asset
Sntangbe
te Asses n
asset at wuihwr
isses is

geneatid a Cuidnt )
be Cathangs
anoth
asut nemina Aselta asAssitaim
coYded an
Controlled
mased gooduill
acquired
as attabutabe
dixcctlay o Q6)
As- Date
fopcyPlont pex at DOMSPageNo.
MOe
tquigmt AS- )O cxchamge
a
rilcallyatthebynot itisnot sewihsthe
acquistio
armalgnation
cuanly
 to As- à4
Ammotis ati'em
-the epreciatien
dabneciau
AcLarcing
umeunt
asst should be
n Systematic basis the
best estinnatd

Arnovtinaton Method
Staight üne Method
Annual Depnecioton < Cost o IA- Rsidu ve
Anontiaton
Rate of ymostatien a Annual Amorbisaton
Cost of Srntomgl Art
An. asset
asst
intamgib1esidual
R auD, DD
is pschased tor
yalw intazke
nil estimattud

Codu'ot th hate Amotisetin by SLM.

Lnohscion
Rat =
=Q0, 0U0

Rat
Aus
 DoMS Page No.
Date

Dinainishing Method
Declin Base Method
f'xcd
fencentg
1- n

Rate of SCap value

Amo bsatien Cost of IA
No

intamgibl
Rs loD,O00 aost
1/4/ag The
chasd
best
cstmate of
amd eidial wale s to be
12,96O. Dtemine the ale amostizlon

4 84,04O

4 12,96o

1296O

| O 4
 DOMS Page No
Date

Acounting fox Not for- Rropit rganisatien

Balance Shut e
Receipts &Papents
ASHEouK
rlow Cgl Ihcome & Expenditure Alo

Alijust
manto NPO

SubsesiptiLe
an income aad the
Saubscription cwtent shon
Ad

i Meahunahip fees

Liabiity Fundu)
3 Endoumunt Fund CSpecific- pusposeB/s.
Chenal Fund
Liability I/E A
4. Entrance. Fee Sncame sice of
Don aten
Cicneral `PECIFIC
Income tda t I/E Ate. Linbile ty sidk t B/s.
 Pament
/E Expenditune
7side :
Honoranum
Liabiity specipie
B/s
Liabiity
Generai(Incom)
B/E side
Date
No. DOMS
g
 F'A: 9/5/23
8 ttd ha ecogniud Ru 0, 00,000 on acceual basis for, interne
from diuiderda on anä kem mutual funda
tlw end at 31 /3 /202 2%The dividond,
n wse diclad at the ate

The dividend waA

Commut twhethu
to/a fae by.he dalavig
AS
tom
how,
the treoatsment
per -and
Aeeordiu to As-3, Reuenuw Riconiti¡n, the hwtne wL be
en milual fundi' dinidind in the book ot
Ltel di
Since, t is the date
declaration t dividend on mutual fund.

uncevtainitiea on uene gcognetion.

Thefromcomuideraen
the wa
ucievable suicey
entep
not detemmind , the
Murne
potpond
due to netainties
eonsidired as
potponad
is

to Centain speuial conditions (As pex As- 9)

taku ttte and

buga
Rwene 8haudl be sucgnind aot with tandiy that hyial
not been complute so Loy th
 ouypptbin will be made, prsnded tlute
Mut be en kand and nidy for dlig to the by
at

n 2/s /22 clothu cuerth go,bop were Sold t

ABc Ltd but d to
en theiY equest lothu were delivid
shewtO,
o/4/a. Iidicot ohatht lene Can be
whethe r,

eognisd and aken t

be
griand

(b) to' conditon

Daly
Installation amd when are sold ubject
to installation nd inpection , ruven houldnt be
mles the Customer the
delivegy ang intalatisy
d inspeti en .

Howutu, in instollation proceu maybe

kimple in natu

uegnie the Sae eun 'wden mstallatin is not

Rale
Appaoval wen
wne suould wot be
or his
have at beun tormalyaccepted
tu transaztion
by thu bug
act
 Ra aeo, coo oth t grod were sold om appoval baais by td.
t Yttad en i/2. The peniad tpnov BOA month
tonaidd sel. Bu tent
were paaval
80/. bt
disappoyal td as pu As9.
tged to adrice

ths
Ciuananteed Sale wen
the
nwnlinited niylt t,netiun thi gods ,
crcumtances will dgnd
in Guch
the sudoitance the "gt

made whercy the

Saes wlen the butt
-the
ndtakea to
the
the
ae told to 3« pay

Sn ths case, een shouldnt

.Cash on Deliey Bale
be husg}uit til the Sellae

Cas.
Rwenu shold be

imm dioty Kt provirin hould sL made

to
met. ttue cover

AS-9.
(c) Installment
fgment
Ruwenu rom huch sale should uot le
autil delirend. tlowel, Butr' may
s necleukd.
be

Revenue from Such

(a) oxdex and shipnen
sals shouldnt be nicoyniuef wmlil
tdutid ad kndy kor dilivey to the buy y

been diudty delitsed to the bbomcy by the 3y=

e) Sale o epuehas aguumit Since t a
Pcogna for such.
trams ction -
medat
diat paitie- Ruene from euck
(f) Sals to
Solu
han hen towea, "in
certarn ' ase the
'be treatid
toviynneut sade
Ruenue shol te
tu ttem delient
or
bsed lins bain bvcileine
¬ithe
itens duliwnud vaky diso ant
ttata Thade
T9ad dis eowit amd volme dedueted

deemn
 Plact prepeaty , eguipment , Dapucistou t kmote
PPE e
Reroe - lo9.Jo
Lonc 6o -1o

() Puoduting godSeuice
(a)

Paodueiy lease for adnanis bratire

(c) tintal to stturs amd
Asset used
LIFO
amd di'stribution
FIFO
clling
& Conventiom. iiij Human Res8née ard
Aeuountug.
peYsennel

ciM) Ay ollu biskua ackioty.

and for
to be wd dung
Tamgible Astebs more than a 12 monthi
tlai! cendition
th

also melud'id a As -10,

Beasu Plat
Beane Plant?Plata
wlah beae

4A a plant wuie satitiea the tucts.

eondition ' coconut ,ete

(a)
poduction
4t meoma haeuested podeto
the
(piaut/kiigcnteoi.
more Lhan a
(6) Epected to bea produce12 formonth.

has
(c) pocdarce.
gitwal at leastt (ordo
sel
frits
 Nen- Beases lati

(a) Plamti ultivatid to Plamta which ase not comideud

be daweited as Beaw planta
gialaeat pmnduce
their
(b) Jhu that ae cultivstid bolw for f tt and umbi.
(e) Piato which au ct coum ond Sold as
eg wt, moje poddy
AS -|D. s net

()
fbioloical ,4uyti
Taken for exbroch'on -for t mineau.
Finance Lase eapuditue made tm cxtra ctitn,ete.

Rapibion PPE
Accounting Tratanent
th condit'eus.'-,
(a) frobable tuluu ecouonmi

pare Pata relatd to prE

g’R/L. ch8/s.
 PPE
cgdbpasym ent of caah a oudit
'sly Conabuti'on
non- monetuy asta

Aeeouting Tieotmut whsn ht

Casth suf conbutid .

Cost Price/ Puncka Raice of Aset

4
Snstallattion cost
4
+
Tramaporttatin Cost
Snitsil Hamdlng Cost (hainiy Cont)
A
Cost of stte pauabon

Cost ok Testiuy (Treal Run)

Cost
vaee

AmwityFvctor

Chong exhonge riati

tial uun
Sale proceede forom
Trade 'discomt ebat,..
adjtmt)dutiea
(-)
chang
Cost ek PPE to be capitaluid