Question 86 Chapter 4 of +2-B - USHA Publication 12 Class

Question 86 Chapter 4 of +2-B

86. From the following Balance sheet of ABC Ltd. as on 31st March 2016

BALANCE SHEET
AS ON 31ST MARCH 2016
Liabilities	₹
Equity share of 100 each	3,00,000
12% preference share of 100 each	1,00,000
Reserve and surplus	1,00,000
15% debentures	1,00,000
Sundry creditors	50,000
	6,50,000
Assets
Fixed Assets	4,00,000
Current Assets	2,00,000
Preliminary expenses	25,000
Underwriting commission	25,000
	6,50,000

Other information :
Net profit before Interest and tax ₹ 2,00,000
Rate of Tax 50%
A dividend of 40% is declared on equity share
Calculate dividend per share

The solution of Question 86 Chapter 4 of +2-B: –

Number of equity share	=	Equity share capital
Number of equity share	=	Face value of shares
	=
	=	₹ 3,00,000
	=	₹ 100
	=	3,000 shares

Profit Distributed as equity Dividend	=	40% of Equity Share Capital
	=	40	X	₹ 3,00,000
	=	100	X	₹ 3,00,000
	=	₹ 1,20,000

Dividend per Share	=	Profit Distributed as equity Dividend
Dividend per Share	=	Number of equity share
	=
	=	₹ 1,20,000
	=	3,000
	=	₹ 40 per Share

End of Solution

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Chapter No. 8 – Company Accounts (Share Capital)

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Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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