Buy Back of Securities - 2 | CH - 12 | ICAI Practice Questions | CA INTER Advanced Accounting
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- Опубліковано 28 вер 2023
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Sir these lectures are way too better and the speed is good so that every student gets nice understanding and can adjust accordingly to his own pace , Thank you sir 😄😄❤❤
6:13 illu 5
17:28 illu 2 important
55:18 illu 3
Sir pls upload departmental accounts and hire purchase chapter videos also ....MUCH NEEDED SIR ...BTW ur teaching style is just awesome ....concepts set in mind just like concrete...!!
Not in syllabus of ca inter
@@yashb933 esops is the option given to employees and in this question co. Have given the option for 100000 eq shares and out of which employees exercise only for 50000 .
And when it comes to entry, so here dr. Bank because employees pay for 50000 shares for rs 20 ( issue price) , dr. Esops because liability decrease from 50000 shares at rate of 10 (face value) cr. Eq shares because it increase by 50000 shares for rs 10 face value and remaining transfer to security premium.
Bhai syllabus mei hi nhi hai
Cma wale freed me sab kuch except nhi kare
Thanku sir. It seemed so easy
Sir plz amalgamation ki vedio dal dejeye......
sir , thank you so much for amazing conceptual clarity
Thanks sir amazing conceptual classes
00:04 Buy back of securities involves giving money to shareholders to liquidate shares.
02:33 Procedure for dealing with premium on buy back of securities
08:54 Understanding the buy back formula and calculating minimum equity share holder value
15:23 Calculating maximum shares for buyback
22:42 Journal entry for buy back of securities
28:02 Redemption of preference shares involves buy back process
34:41 Understanding the impact of journal entries on equity share capital
37:14 Balance sheet preparation involves adjusting current assets and liabilities
47:03 Adjusting for capital reserve and revenue reserve in securities transaction
51:37 Understanding the treatment of non-current investments in balance sheet
1:00:56 Buying back of 20% equity capital and determining the premium amount
1:06:33 Compulsory entry in buy back and its impact
Bro illu 4 bhi karvana chaiye tha na woh stock options wala
Thankyou so much sir♥️
Sir, plz department and hire purchase
thankyou so much sir
Ill 3 Last sum of the video
Sir In one of the comments below u said they used 2L for writing off premium but no
Because 2L was New fresh issue for the purpose of buyback
We have to take fv of equity shares to be bought back- fresh issue = 5L-2L= 3L
So is there error in what you did can u explain
Bilkul sahi 💯
@@caparaggupta2.0Good morning sir
In illustration me preference shares 2 lakhs se and equity shares 3 lakhs se debit karenge na? And revenue Reserve se 5 lakhs he CRR me transfer karenge and balance sheet me Sirf equity shares he show kr skte hain?
Thank you sir for this amazing lecture ☺️
Most welcome
Thank you so much sir 😊👍
Thank You Sir❤
thank u soo much sir
Sir ji plz amalgamation
......
Sir ill 6(hw) premium on buyback written off ho ga na securities premium se???module me nhi dia hain islie pucha...
Its because they have already debited it to securities premium and not premium on buyback account. hope it helps
Sir illustration 3 me company ne 200000Rs. Ke preference share issue kare ha isliye CRR me 300000Rs. aayega na?? Video time - 1.08.44 ha.
Bhai mera bhi yahi doubt hai kya isko detail me samjha skte ho? Please.
Kyuki agar preference share se buy back hoga to equity shares 5 lakhs se debit thode he karenge? Tab to equity shares se 3 lakhs and preference shares se 2 lakhs debit karenge na?
Hello ye doubt clear hua kya mere ko bhi samajh mein nhi aya ki 5 ka 3 kaise hua books mein😢😢@@chinmayanand6764
Sir aap great ho , salute 🫡 sir
thank you so much sir!! 😊❤
Nice sir❤❤
Thanku sir 🤗
thank you sir for the amazing lecture and amazing knowledge
Amazing lecture ❤
BEST 👍.
what a amazing teacher🤩🤩
Thank you so much sir 🙏😊
Sir ji Advance accounts k new course complete free upload kigiye ga UA-cam PE ?
Ha bhai Financial Statements ke first lecture ke comment section mei mere comment pr sir ka reply dekho
Thank you so much for uploading such quality content for free Sir
It's my pleasure
all videos are very usefull and amazing❤
in illustartion 2 of buy back of shares test nai krnge kya?? as per companies act 2013
17:51
Nahi jab qsn me bola jaye to hi karna h
thanku sir
Thank you sir..!
Sir buy back complete h in dono lectures me ??
Yes ✅
Q.3 mai module mai CRR create kiya hai 300000
Yes bcz 200000 ke preferences issuse kr diye h so crr 5 lakh ka nhi bnega
Sir kya hum without tension se apke youtub e channel se pdh sakte hai
Yes
Yes
Thank you so much sir
Most welcome
Sir apne jo 1st part mai hw diya illustration 6 vo thoda discuss too kr lete😢 2 ghante lgake complete hua hai
Nice explanation
Last illustration 3 mai module mai CRR to 3 lakh transfer kia or aapkaa 5 lakh aa raha kaise??
#L is alos correct , they are utilising 2L in writting off premium on redemption :) But you can follow our method that's simple & Correct too :)
@@caparaggupta2.0 but sir as CRR ₹= Nv value of buy back share - fresh issue of share
(Pref share fresh issue huwe to the for the purpose of buy back 2 L ke to wo less kia hai i think )
@@khushbooaggarwal2447
Hi,
I had the same doubt..
If we take revenue reserves 500, then balancesheet also won't be tallied..
So should we show it as 500-200 = 300 itself both in entry and Balancesheet?
module me maybe misprint hai , you can check in notes to account which is given in solution . put 5 lacs instead of 3 lacs. the total of reserves and surplus will come to 6900............. pehle meko bhi smjh nhi aaya ki module me 3lac h and sir ne 5 lacs likhwaya ........ sir ka 5 lacs CRR put krke dekho tally ho rha h 😃
@@Madhu.02tally dono se ho Raha hai but now i cleared 😅😅
Sir illustration 4 bhi krado please vo ek hi rha hai bss
sir ye regular batch hai ya fastrack ?
Regular ✅
Hello friends... illustration 4 me 4th point (employees stock wala) muje samaj nahi aaya...koi explain karega please??
May be it's like this-
50000 shares esop k under allot kr diye @₹20 to bank dr. Ho jayega 50000×20= 1000000 and Equity share capital cr ho jayega 50000×10 (face value) se
Then market price ₹30 tha aur FV ₹10 to 20rs ka premium hogya so SPR credit ho jayega 50000×20 se
Last me jo 50000 shares bch gye jinko allot nhi kiya gya vo already current liabilities me the(given in qsn) to unko ham dr. Kr denge 50000 ×10 se
Hope it helps
@@kashishydvv premium 20 kese? FV=10, ISSUE PRICE=20...to premium 10 ni aayega?...baki samaj aa gaya
@@yashb933 esop k case me ham market price aur fv dekhte hain as per my knowledge
@@kashishydvv got it👍 it truly helped me... thanks🙏
@@kashishydvv vese ap nov24 wale ho?
Amazing
Sir kya aap rtp or pyqs bhi karogee
sir homework questions discuss kar lete saath mei toh better rehta
Where do you have doubt ?
Illustration 4 mai
Ek number
Bro aapko illustration 4 me 4th point samaj aaya kya? Muje nhi aaya
Sir 3rd question mei 5th journal entry me galat h
Yes crr 300 ka bnega
Module mai wrong hai bro khud calculate karle
Thank you so much sir ❤ .
Most welcome
Thank you sir ❤
Thank you Sir