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From the following information, prepare comparative statement of profit-loss :

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On $1-10-2019$ Jamnagar Limited issued $20,000,8 \%$ debentures of $₹ 100$ each at a premium of $6 \%$. These debentures are redeemed on $30-9-2025$ at $₹ 120$ per debenture. Write the necessary journal entries in the books of company.
Rajesh and Harish are partners of a partnership firm. On the basis of their partnership firm's profit and other information, determine the value of goodwill on the basis of two years purchase of super profit. .
$(1)$ Capital employed: $Rs.8,00,000$
$(2)$ Expected rate of return: $12 \%$
$(3)$ Previous year's profit:
Year $2014-15$ $2015-16$ $2016-17$
Profit $(Rs.)$ $1,20,000$ $90,000$ $1,50,000$
$X, Y$ and $Z$ are the partners sharing profit and loss in equal proportions. Goodwill appears at $₹ 42,000$ in the books of the firm. At the time of retirement of $X,$ the goodwill of the firm is valued at $₹ 1,20,000. $
Explain comparative statements.
Explain the weighted average method for the valuation of goodwill.
From the following information of Manoj and Harish’s firm, determine the value of Goodwill by capitalised average profit method.
Year Profit
$2012-13$ $90,000$
$2013-14$ $1,00,000$
$2014-15$ $1,10,000$
$2015-16$ $1,30,000$
$2016-17.$ $1,50,000$
Additional information :-
$(1)$ Assets of business $₹ 13,40,000$
$(2)$ Liabilities of business $₹ 3,40,000$
$(3)$ Normal rate of return of business is $10\%.$
Explain effect of bonus share in cash flow statement.
Explain in detail, the method of issuing shares by private placement.
From the following information calculate cash flow from financing activities:
Particulars $31-3-2017$
$(₹ )$
$31-3-2016$
$(₹ )$
$10\%$ Debentures $2,45,000$ $1,95,000$
Equity share capital $3,45,000$ $2,50,000$
$12\%$ Debentures $1,00,000$ $1,50,000$
Preference share capital $80,000$ $1,00,000$
Bank overdraft $45,000$ $68,000$
Additional information :
$(1)$ Debenture interest paid $₹ 12,000$
$(2)$ Paid $₹ 22,000$ for equity share dividend and preference share dividend
$(3)$ Paid bank overdraft $₹ 4,000$
Hansa, Hitesh and Vijay are partners of a firm. Their capital proportion is $3: 2: 1$. Hitesh is entitled to receive commission $10 \%$ of net profit after deduction of his such share. What amount will be received by Hitesh, When profit of the firm is $₹ 1,65,000$ at the end of the year.