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Unit 14: Preparation of Final Accounts

11. 210, 12. Annual General Meetings, Notes
13. T.D.S A/c, 14. Unpaid Dividend A/c,
15. Capital,

14.6 Further Readings

Books Magazines and Journals

Invest in an IPO or DPO. Chicago: Dearborn Trade, 1998.
Barker, William W. SEC Registration of Public Offerings under the Securities Act of
1933. Chicago: American Bar Association, 1997.

Brown, Meredith, ed. Mechanics of Global Equity Offerings: Structuring the Offering
and Negotiating the Underwriting Agreement. Cambridge, MA: Kluwer Law and
Taxation Publishers, 1995.

Goldblatt, Jennifer. “Market Ho-Hum about New Revenue Limit on Securities
Underwriting.”American Banker, 26 December 1996, 20.
Johnson, Hazel J. The Banker’s Guide to Investment Banking: Securities and
Underwriting Activities in Commercial Banking. New York: McGraw-Hill Professional
Book Group, 1996.
Lipman, Frederick D. Going Public: Everything You Need to Know to Successfully
Turn a Private Enterprise into a Publicly Traded Company. Upland, PA: DIANE
Publishing, 1998.
Shillinglaw, Gordon. Accounting: A Management Approach. 9th ed. New York:
McGraw-Hill Higher Education, 1992.

Online links http://220.227.161.86/19685ipcc_acc_vol2_chapter3.pdf
http://220.227.161.86/19668ipcc_acc_vol1_chapter-3.pdf
http://www.investopedia.com/terms/c/capitalreserve.asp#ixzz1xlZehyWb

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Case Study Trial Balance of Alfa Limited

The following is the trial balance of Alfa Ltd. for the year ended 30 June, 2006.
th
Particulars
Stock 1st July 2005 85,000
Land & Buildings 3,00,000 –
Plant & Machinery 4,50,000 –
Furniture & Fittings 40,000 –
Goodwill 60,000 –
Sundry Debtors 60,000 –
Contd...
Bills Receivable 26,000 –
Investments (5% Govt. Securities) 30,000 –
Cash in hand 2,000 –
LOVELY PROFESSIONAL UNIVERSITY 357
Cash at Bank 55,000 –
Sundry Creditors – 40,000
Preliminary Expenses 29,000 –
Bills Payable – 20,000
General Reserves – 2.00,000
Profit & Loss Account Balance on 1.7.05 – 90,000
Purchases 4,00,000 –
Sales – 6,25,000
Returns 10,000 15,000
Wages 47,000 –
Salaries 55,000 –
Rent, Rates & Taxes 9,000 –
Carriage inwards 6,500 –
Law Charges 2,500 –
Trade Expenses 23,000 –
Equity Share Capital – 50,00,000
8% Preference Share Capital – 2,00,000
16,90,000 16,90,000