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2 C F
6E E62D DC 420 0FF 76D DB7 7DE E9A AB1 1D1
62 C 420 FF 76 B D 9A B1 D1 F9
62 DC 420 FF 76 DB 7D E9A B1 D1 F9 F7C
D 7 E F
2D DC4 420F FF7 76D B7 DE 9A B1D D1F F9F 7C 36E
C 2 0 F 6 D B D E 9A B1 1 9 7C 36 6E
DC 42 F 76 B 7D 9 B D F9 F7 3 E6 6
0 F D E A 1 1 C 6 E 2
C4 420 FF7 76D B7 7DE 9A B1 D1F F9F F7C 36E E6E 62D DC
F
2 F 6 B D 9 B D 7 3
A 1 1 9 C 6 6 62 C 42
20 0FF 76D DB7 7DE E9A B1 D1 F9F F7C 36E E6E E62 DC 420 0FF
7 D F D
0F FF7 6DB B7D DE9 9AB B1D 1F 9F7 7C3 36E 6E6 62D C4 420F FF7 76D
F7 6D 7 E A 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7
72957
F7 6D B7 DE 9A B1D 1F 9F 7C3 6E 6E 62D C4 20 FF7 6D B7 DE
B D 9 B 7 6 F
76 6DB 7D E9 AB 1D 1F9 9F7 C36 6E6 6E6 2D C42 20F F76 6DB B7D DE9 9AB
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D
DB 7D E9 AB 1D 1F 9F7 C3 6E 6E6 2D C4 20F F7 6D B7D E 9AB 1D 1F
(d) Cost
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
(b) Prudence
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E 62D
(a) Realisation
(b) Materiality
Page 1 of 6
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
D1F9F7C36E6E62DC420FF76DB7DE9AB1
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
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7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F m
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C 20 FF 76D B7 DE
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
Paper / Subject Code: 46012 / Finance:Financial Accounting
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D
(08)
2) The following factor should be considered while selecting and applying accounting policies
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 4
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6
1 9F C 6 6E 2 C 20 F 6D
E6 6 D 42 F 76 DB D 9 B
2 C F
6E E62D DC 420 0FF 76D DB7 7DE E9A AB1 1D1
62 C 420 FF 76 B D 9A B1 D1 F9
62 DC 420 FF 76 DB 7D E9A B1 D1 F9 F7C
D 7 E F
2D DC4 420F FF7 76D B7 DE 9A B1D D1F F9F 7C 36E
C 2 0 F 6 D B D E 9A B1 1 9 7C 36 6E
DC 42 F 76 B 7D 9 B D F9 F7 3 E6 6
0 F D E A 1 1 C 6 E 2
C4 420 FF7 76D B7 7DE 9A B1 D1F F9F F7C 36E E6E 62D DC
F
2 F 6 B D 9 B D 7 3
A 1 1 9 C 6 6 62 C 42
20 0FF 76D DB7 7DE E9A B1 D1 F9F F7C 36E E6E E62 DC 420 0FF
7 D F D
0F FF7 6DB B7D DE9 9AB B1D 1F 9F7 7C3 36E 6E6 62D C4 420F FF7 76D
F7 6D 7 E A 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7
72957
F7 6D B7 DE 9A B1D 1F 9F 7C3 6E 6E 62D C4 20 FF7 6D B7 DE
B D 9 B 7 6 F
76 6DB 7D E9 AB 1D 1F9 9F7 C36 6E6 6E6 2D C42 20F F76 6DB B7D DE9 9AB
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D
DB 7D E9 AB 1D 1F 9F7 C3 6E 6E6 2D C4 20F F7 6D B7D E 9AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
(a) Debentures
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E 62D
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
(a) Partial underwriting
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
Page 2 of 6
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
7) Following is not a fixed income bearing securities
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
ra
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E 62D
D1F9F7C36E6E62DC420FF76DB7DE9AB1
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
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7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F m
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
10) If market value of investment held as current asset is less than cost
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C 20 FF 76D B7 DE
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
Paper / Subject Code: 46012 / Finance:Financial Accounting
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 6
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 4
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6
1 9F C 6 6E 2 C 20 F 6D
E6 6 D 42 F 76 DB D 9 B
2 C F
6E E62D DC 420 0FF 76D DB7 7DE E9A AB1 1D1
62 C 420 FF 76 B D 9A B1 D1 F9
62 DC 420 FF 76 DB 7D E9A B1 D1 F9 F7C
D 7 E F
2D DC4 420F FF7 76D B7 DE 9A B1D D1F F9F 7C 36E
C 2 0 F 6 D B D E 9A B1 1 9 7C 36 6E
DC 42 F 76 B 7D 9 B D F9 F7 3 E6 6
0 F D E A 1 1 C 6 E 2
C4 420 FF7 76D B7 7DE 9A B1 D1F F9F F7C 36E E6E 62D DC
F
2 F 6 B D 9 B D 7 3
A 1 1 9 C 6 6 62 C 42
20 0FF 76D DB7 7DE E9A B1 D1 F9F F7C 36E E6E E62 DC 420 0FF
7 D F D
0F FF7 6DB B7D DE9 9AB B1D 1F 9F7 7C3 36E 6E6 62D C4 420F FF7 76D
F7 6D 7 E A 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7
2014.
years.
Date
72957
F7 6D B7 DE 9A B1D 1F 9F 7C3 6E 6E 62D C4 20 FF7 6D B7 DE
B D 9 B 7 6 F
follows.
76 6DB 7D E9 AB 1D 1F9 9F7 C36 6E6 6E6 2D C42 20F F76 6DB B7D DE9 9AB
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D
Date
DB 7D E9 AB 1D 1F 9F7 C3 6E 6E6 2D C4 20F F7 6D B7D E 9AB 1D 1F
12-04-2013
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
10-01-2016
20-04-2015
15-03-2015
15-11-2014
Rs. 61 per US $.
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E 62D
5) Acceptance
Column A (Items)
2) Investments
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
1) Bank Balance
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
3) Accrued Salary
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F
50,00,000.
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
7) Proposed Dividend
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
Transactions
6) Unclaimed Dividend
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C 20 FF 76D B7 DE
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
Q1B. Match the following (any7)
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
1,00,000
50,000
50,000
1,00,000
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E 62D
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
ke
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F
OR
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C 20 FF 76D B7 DE
nd
Page 3 of 6
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
Amount of installment US $
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
ra
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
D1F9F7C36E6E62DC420FF76DB7DE9AB1
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
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Liabilities)
Liabilities)
Investment)
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
Equivalents)
e) Share Capital
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F m
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
Column B (Headings)
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
f) Notes to Accounts
61
66
64
63
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C 20 FF 76D B7 DE
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
Paper / Subject Code: 46012 / Finance:Financial Accounting
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
h) Shareholders Funds (R&S)
f) Shareholders Funds (R&S)
Purchased 1,00,000 Equity Shares of Rs. 10 each in ABC Ltd. For Rs.
g) Current Assets (Cash & Cash
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E
15-05-2013 ABC Ltd. Made a Bonus issue of 3 Equity Shares for every 2 shares held
b) Shareholders Funds (Reserve &
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
d) Current Liabilities (Other Current
a) Current Liabilities (Other Current
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E
c) None Current Assets (Non Current
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 6
Q.2 A) Krishna Ltd. Imported goods form Skylark Ltd. Of USA worth US $ 3,00,000 on 31st
(07)
(07)
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6
(15)
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D
Prepare Equity Shares in ABC Ltd. Account in the books of Miss Naina for the year ended 31-03-
Also prepare Foreign Exchange Fluctuation Account in the books of Krishna Ltd. For the relevant
October 2014 when the exchange rate was Rs 65 per US $. The amount was paid in instalments as
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C
Q,2 B) The following transaction of Miss Naina took place during the year ended 31st March, 2014.
Krishna Ltd. Closes its books on 31st March every year. On 31st March ,2015 the exchange rate was
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C
You are required to pass Journal Entries in the books of Krishna Ltd. For the years ended 31st March,
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 4
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6
1 9F C 6 6E 2 C 20 F 6D
E6 6 D 42 F 76 DB D 9 B
2 C F
6E E62D DC 420 0FF 76D DB7 7DE E9A AB1 1D1
62 C 420 FF 76 B D 9A B1 D1 F9
62 DC 420 FF 76 DB 7D E9A B1 D1 F9 F7C
D 7 E F
2D DC4 420F FF7 76D B7 DE 9A B1D D1F F9F 7C 36E
C 2 0 F 6 D B D E 9A B1 1 9 7C 36 6E
DC 42 F 76 B 7D 9 B D F9 F7 3 E6 6
0 F D E A 1 1 C 6 E 2
C4 420 FF7 76D B7 7DE 9A B1 D1F F9F F7C 36E E6E 62D DC
F
2 F 6 B D 9 B D 7 3
A 1 1 9 C 6 6 62 C 42
20 0FF 76D DB7 7DE E9A B1 D1 F9F F7C 36E E6E E62 DC 420 0FF
7 D F D
0F FF7 6DB B7D DE9 9AB B1D 1F 9F7 7C3 36E 6E6 62D C4 420F FF7 76D
F7 6D 7 E A 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7
72957
F7 6D B7 DE 9A B1D 1F 9F 7C3 6E 6E 62D C4 20 FF7 6D B7 DE
B D 9 B 7 6 F
liability.
Date
76 6DB 7D E9 AB 1D 1F9 9F7 C36 6E6 6E6 2D C42 20F F76 6DB B7D DE9 9AB
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D
DB 7D E9 AB 1D 1F 9F7 C3 6E 6E6 2D C4 20F F7 6D B7D E 9AB 1D 1F
Investment
1-3-2015
1-4-2015
Loose Tools
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
15-7-2015
15-5-2015
Cash at Bank
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
15-12-2015
(Unwritten off)
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
Office Equipment
Interest Accrued on
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
Particulars
1,000
1,500
2,500
1,000
1,500
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
No od shares
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
Rs.
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F
OR
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C 20 FF 76D B7 DE
nd
Page 4 of 6
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
ra
Cash Credit
Details
General Reserve
D1F9F7C36E6E62DC420FF76DB7DE9AB1
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
.co
1,00,200 Staff Welfare Fund
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
Creditors for Goods
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F
Particulars
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
m
51,000 Provision for Taxation
Creditors for Expenses
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
Paper / Subject Code: 46012 / Finance:Financial Accounting
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E
prepare the balance sheet as on 31st March 2017 as per schedule III of the companies Act.
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E
Rs.
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 6 liability of individual underwriters. Unmarked applications are to be distributed amongst the
A -16,000; B -5,700; and C -8,300. Calculate the net liability of each one of the underwriters.
(15)
(08)
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6
Unmarked applications are to be distributed amongst the underwriters in the ratio of their gross
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2
relief of liability. The following applications were received: 13,750 shares bearing the seal of A;
per cent; and E – 20 per cent. Applications bearing the seal of an underwriter are to be applied in
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D
of D; and 8,500 shares bearing the seal of E; 30,000 shares had no seal of underwriters. Find the
26,550
85,000
15,00,000
5,50,000
3,10,000
75,000
36,000
1,68,500
4,15,000
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C
underwritten by five underwriters as follows: A – 25 per cent; B-15 per vent; C -10 per cent; D -30
Q.3 B) M Limited brought out a public issue of 1 lac equity shares Rs.10 each. The entire issue was
(08)
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C
Q3.C) Mr. Ashok entered into following transactions of Equity Shares of Rs 10 each of Anmol Ltd.
10,250 shares bearing the seal of B; 9,250 shares bearing the seal of C; 8,250 shares bearing the seal
(07)
3 : 2 respectively. Unmarked applications totalled 2,000 whereas marked applications are as follows:
Q2.C) Chaitanya Limited issues 40,000 shares. Issue is underwritten by A, B and C in the ratio of 5 :
Q.3 A) From the following ledger balances of Regal Ltd has on 31st March 2017, You are required to
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 4
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6
1 9F C 6 6E 2 C 20 F 6D
E6 6 D 42 F 76 DB D 9 B
2 C F
6E E62D DC 420 0FF 76D DB7 7DE E9A AB1 1D1
62 C 420 FF 76 B D 9A B1 D1 F9
62 DC 420 FF 76 DB 7D E9A B1 D1 F9 F7C
D 7 E F
2D DC4 420F FF7 76D B7 DE 9A B1D D1F F9F 7C 36E
C 2 0 F 6 D B D E 9A B1 1 9 7C 36 6E
DC 42 F 76 B 7D 9 B D F9 F7 3 E6 6
0 F D E A 1 1 C 6 E 2
C4 420 FF7 76D B7 7DE 9A B1 D1F F9F F7C 36E E6E 62D DC
F
2 F 6 B D 9 B D 7 3
A 1 1 9 C 6 6 62 C 42
20 0FF 76D DB7 7DE E9A B1 D1 F9F F7C 36E E6E E62 DC 420 0FF
7 D F D
0F FF7 6DB B7D DE9 9AB B1D 1F 9F7 7C3 36E 6E6 62D C4 420F FF7 76D
F7 6D 7 E A 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7
72957
Total
F7 6D B7 DE 9A B1D 1F 9F 7C3 6E 6E 62D C4 20 FF7 6D B7 DE
B D 9 B 7 6 F
76 6DB 7D E9 AB 1D 1F9 9F7 C36 6E6 6E6 2D C42 20F F76 6DB B7D DE9 9AB
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D
Rs 75,000.
DB 7D E9 AB 1D 1F 9F7 C3 6E 6E6 2D C4 20F F7 6D B7D E 9AB 1D 1F
Investments
share.
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
Cash in hand
Advance Tax
Bank balance
Closing Stock
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
Staff Advance
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
Sundry Debtors
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
Prepaid Expenses
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E 62D
March 2015.
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
Advance to suppliers
considered to be good.
Debit Balances
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F
Additional Information
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
Additional Information:
18,72,500 Total
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C 20 FF 76D B7 DE
ndfully paid)
Page 5 of 6
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
60,000 8% debentures
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
ra
1,00,000 General reserves
(b) Entire Authorised shares capital has been issued & subscribed.
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E 62D
3,75,000 Profit & loss statement
D1F9F7C36E6E62DC420FF76DB7DE9AB1
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
.co
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
27,500 Loan from Subsidiary Co.
Credit Balances
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F
45,000 Loan from directors Mr.D.
share for every five shares held on payment of Rs. 20 per share.
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
m
Q.4 A) Following is the trial balance of XYZ Ltd. As on 31st March 2017.
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
the year ended 31st March 2016.(Round off figures to the nearest rupee)
(d) Loan from Director and subsidiary Co. are unsecured, and for short term.
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
20,000 Debentures Redemption Reserves
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
Paper / Subject Code: 46012 / Finance:Financial Accounting
(e) Creditors include creditors for goods Rs 40,000 while for expenses Rs 18,500.
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E
Rs.
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E
(a) Transfer to debenture redemption reserves Rs 50,000 and General Reserves Rs. 25,000.
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 6
18,72,500
62,500
21,500
58,500
70,000
10,000
5,25,000
75,000
2,00,000
30,000
2,80,000
1,00,000
4,40,000
(15)
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6
(g) Of the debtors, debts due for more than 6 months is Rs 22,500. All debts are unsecured and
1) On 1st September 2015, dividend @ Rs. 3 per share was received for the year ended 31st
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2
3) Mr. Ashok subscribed for 50% of the share and sold remaining on his rights @ Rs. 3 per
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D
(c) 8% debentures are secured against all fixed assets. The figure in trial balance includes interest
(f) Stock comprises of Raw-Materials Rs 2,50,000, work in process Rs 50,000 and Finished goods
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C
2) On 10th November, 2015 the company made a right issue of Equity Shares in the ratio of one
You are required to prepare investment in Equity Shares Accounts in the books of Mr. Ashok for
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 4
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6
1 9F C 6 6E 2 C 20 F 6D
E6 6 D 42 F 76 DB D 9 B
2 C F
6E E62D DC 420 0FF 76D DB7 7DE E9A AB1 1D1
62 C 420 FF 76 B D 9A B1 D1 F9
62 DC 420 FF 76 DB 7D E9A B1 D1 F9 F7C
D 7 E F
2D DC4 420F FF7 76D B7 DE 9A B1D D1F F9F 7C 36E
C 2 0 F 6 D B D E 9A B1 1 9 7C 36 6E
DC 42 F 76 B 7D 9 B D F9 F7 3 E6 6
0 F D E A 1 1 C 6 E 2
C4 420 FF7 76D B7 7DE 9A B1 D1F F9F F7C 36E E6E 62D DC
F
2 F 6 B D 9 B D 7 3
A 1 1 9 C 6 6 62 C 42
20 0FF 76D DB7 7DE E9A B1 D1 F9F F7C 36E E6E E62 DC 420 0FF
7 D F D
0F FF7 6DB B7D DE9 9AB B1D 1F 9F7 7C3 36E 6E6 62D C4 420F FF7 76D
F7 6D 7 E A 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7
72957
F7 6D B7 DE 9A B1D 1F 9F 7C3 6E 6E 62D C4 20 FF7 6D B7 DE
B D 9 B 7 6 F
76 6DB 7D E9 AB 1D 1F9 9F7 C36 6E6 6E6 2D C42 20F F76 6DB B7D DE9 9AB
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D
DB 7D E9 AB 1D 1F 9F7 C3 6E 6E6 2D C4 20F F7 6D B7D E 9AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
i) Contingent Liabilities
Previous Year’s Balance b/d
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
v) Corporate Governance
(i) Ignore Previous years figures.
Rs 46.50
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
Rs 47.00
Rs 48.00
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F
1,48,500
2,80,000
OR
OR
1,31,500
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C 20 FF 76D B7 DE
nd
Page 6 of 6
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 420 FF 76D B DE 9A
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42 FF 76 B 7D 9 B
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0F 76 DB 7D E9 AB 1D
D1F9F7C36E6E62DC420FF76DB7DE9AB1
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E 62 C
.co
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 62 DC 42
_________________________
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6 DC 42 0F m
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2D 4 0F F7
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C4 20 FF 6D B7
(h) Profit and loss statement figures in Trial Balance is arrived at as under :
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F F7 D 7D E AB 1D 1F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F F7 6D B7D E9 9AB 1D 1F 9F7
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F7 6D B7D E AB 1D 1F 9F C3
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7 6D B7 E 9A 1D 1F 9F 7C 6E
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6D B7 DE 9A B1D 1F 9F 7C 36E
After considering the above adjustments, prepare balance sheet of the Company as on 31st
1F 9F C3 6E 6E 2D C4 20 F7 6D B7 DE 9A B1D 1F 9F 7C 36E 6E
9F 7C 6E 6E 62D C 20 FF 6D B7 DE 9A B1 1 9F 7C 36 6E
7C 36 6E 62 C 420 FF 76 B D 9A B1 D1 F9 7C 36 E6 6
applications received by the company were for 5000 shares. Determine the net liability of the
(15)
(08)
(07)
(07)
(08)
36 E6E 62 DC 42 FF 76 DB 7D E9A B D F9 F7 36 E6 E6
: A – 20,000 shares; and B -12000 shares. The public applied for 33,000 shares which included
E6 6 D 42 0F 76 DB 7D E9 B 1D 1F F7 C3 E E6 2
marked applications from the underwriters as follows : A -5,000 shares; B -3,000 shares. Direct
E6 2D C4 0F F7 D 7D E9 AB 1D 1F 9F C3 6E 6E 2D
underwriters. Unmarked applications are to be distributed amongst the underwriters in the ratio of
2D C4 20F F7 6D B7 E A 1D 1F 9F 7C 6E 6E 62D C
imported on 20th January, 2013 from Jackie Chan of China for US $ 2,00,000. The payment for the
Q.4 C) Pass necessary Journal Entries in the books of N of Nasik based on AS 11. A machine was
C4 20 F7 6D B7 DE 9A B1 1F 9F 7C 36E 6E 62D C
Q.4 B) Excel limited issued 40,000 shares of Rs 10 each. These shares were underwritten as follows
20 FF 6D B7 DE 9A B1 D1 9F 7C 36E 6E 62 C 4
FF 76 B D 9A B1 D1 F9 7C 36 6 62 DC 42
76 DB 7D E9 B D F9 F7 36 E6 E6 D 42 0
DB 7D E9 AB 1D 1F F7 C3 E E6 2D C4 0F
7D E9 AB 1D 1F 9F7 C3 6E6 6E6 2D C4 20F
E9 AB 1D 1F 9F7 C3 6E E6 2D C4 20F F
AB 1D 1F 9F C3 6E 6E 2D C4 20 F7
1D 1F 9F7 7C3 6E 6E6 62D C4 20F FF7 6
1 9F C 6 6E 2 C 20 F 6D