Question No. 11 - 13: 11. What will be the balance of capital redemption reserve as on 31st March 2025? (A) ` 280 Lakhs (B) ` 330 Lakhs (C) ` 250 Lakhs (D) ` 130 Lakhs 12. What will be the Cash and Bank Balance as on 31st March 2025? (A) ` 56.40 Lakhs (B) ` 66.40 Lakhs (C) ` 59.20 Lakhs (D) ` 48 Lakhs 13. What will be the Balance of Reserves as on 31st March 2025 excluding capital redemption Reserve? (A) General Reserve and Profit Loss ` 323 Lakhs and securities Premium ` 10 lakhs (B) General Reserve and Profit Loss ` 243 Lakhs and securities Premium ` 10 lakhs (C) General Reserve and Profit Loss ` 323 Lakhs and securities Premium ` 15.60 lakhs (D) General Reserve and Profit Loss ` 243 Lakhs and securities Premium ` 15.60 lakhs 14. Past Ltd. had the following items under the head "Reserves and Surplus” the Balance Sheet as on 31st March 2025: (Amount ` in lakhs) Securities Premium Account 90 Capital Reserve 40 Revaluation Reserve 70 The company had an accumulated loss of ` 280 lakhs on the same date, which was disclosed under the head "Statement of Profit and Loss" as asset in Balance Sheet. What should be disclosed on the face of Balance Sheet as per Schedule III to the Companies Act, 2013? (A) Reserve and Surplus-Securities premium 90 lakhs; others ` 110 lakh and Accumulated loss ` 280 lakhs in the Asset side. (B) Reserve and Surplus ` 200 lakhs; and Accumulated loss ` 280 lakhs in the Asset side. (C) Reserve and Surplus - ` 200 lakhs only (D Reserve and Surplus - ` 80 lakhs only 15. During the process of Internal Reconstruction, JAY Ltd has come across the following adjustment: ADVANCED ACCOUNTING There is a contingent liability for which no provision had been made. This contingent liability was settled at ` 7,500 and also ` 6,000 was recovered from the insurance company in this regard. Which of the following is the correct treatment for the above adjustment? (A) Reconstruction A/c Dr ` 1,500 and Bank A/c Cr ` 1,500 (B) Reconstruction A/c Dr ` 7,500 and Bank A/c Cr ` 7,500 (C) Contingent Liability A/c Dr ` 1,500 and Bank A/c Cr ` 1,500 (D) Profit and Loss A/c Dr 1,500 and Bank A/c Cr ` 1,500