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9. The following balance sheet is taken from the books of H. Company and S. Company:
Balance sheet as on 31 Chaitra 2072
- H. company invested Rs.1,00,000 for 75% shares in S. company on 1st Kartik 2072.
-On beginning of the year S. company’s General reserve had Rs.40,000 and P&L account
had credit balance of Rs.50,000.
-Creditors of S. company includes Rs.10,000 for goods supplied by H.company.
-50% of goods supplied by H.Com. are still in stock of S.Com. on which company made
profit 20% on sales.
Required: Capital profit, Revenue profit, Cost of control, Minority interest, B/S