PAPER 1 ACCOUNTING CHAPTER 12 INVESTMENT ACCOUNTS PROF RAHUL J. MALKAN
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1 PAPER 1 ACCOUNTING CHAPTER 12 INVESTMENT ACCOUNTS PROF RAHUL J. MALKAN
2 INTRODUCTION Investments are assets held by an enterprise 1. For earning income by the way of dividend, interest and rentals 2. For capital appreciation, or 3. For other benefits to the investing enterprise. Investment Accounting is done as per AS 13
3 Classification of Investments As per AS 13 investment are classified into two categories Long Term Investment
4 Current Investments A current Investments is an investment that are intended to be held for not more than one year from the date of investment
5 Current Investments The carrying amount should be lower of cost and fair value Marketistheamountobtainablefromsaleof Investments in an open market, net of expenses Under appropriate circumstances, market value or reliable value provides an evidence of fair value Fair is the amount for which an asset could be exchanged between knowledgeable buyer and Seller
6 Long Term Investments Investment other than current investments are long term investments
7 Long Term Investment They are usually carried at cost If there is permanent decline in value of investment, the carrying amount is reduced to recognise the decline The Decline is charged to Profit and Loss A/c The reduction in carrying amount is reversed when there is a rise in the value of the investment.
8 Investment Accounting A Separate Investment Account should be made for each scrip purchased. The scrips purchased may be broadly divided into two categories. Fixed Income Bearing Scrips Variable Income Bearing Scrips
9 Fixed Interest Bearing Securities Interest in government securities or debentures comes under this category Dr Investment Account Cr Date Particulars W.N Face Interest Cost Date Particulars W.N Face Interest Cost Cost of investment includes acquisition charges such as brokerage, fees and duties.
10 Fixed Interest Bearing Securities Purchase Ex Interest Cum Interest Sale Ex Interest Cum Interest
11 Purchase Ex Interest Ex Interest price is the quotation which does not include the interest. Interest have to be paid separately. Journal Entry InvestmentA/c...Dr InterestA/c...Dr To Bank A/c (Ex Interest) (Interest) (Cum Interest) Note : If brokerage is paid it should be Added
12 Purchase Ex Interest Example , 8% debentures purchased ex-interest at 98. Brokerage at 1% is to be paid. Dates of interest payment is 31 st March and 30 th Oct. Ex Interest price = 100 X 98 = % = 9898 Interest = 100 x 100 x 8% x 3/12 = 200 Investment A/c... Dr 9898 (Ex Interest) Interest A/c..... Dr 200 (Interest) To Bank A/c 10,098 (Cum Interest)
13 Purchase Cum Interest Cum Interest price is the quotation which includes the interest. Interest is to be subtracted to get to the ex interest price. Journal Entry Investment A/c... Dr (Ex Interest) Interest A/c..... Dr (Interest) To Bank A/c (Cum Interest) Note : If brokerage is paid it should be Added
14 Purchase Cum Interest Example , 8% debentures purchased cum-interest at 98. Brokerage at 1% is to be paid. Dates of interest payment is 31 st March and 30 th Sept. Cum Interest price = 50 X 98 = % = 4949 Interest = 50 x 100 x 8% x 3/12 = 100 Ex Interest price = = 4849 Investment A/c... Dr 4849 (Ex Interest) Interest A/c..... Dr 100 (Interest) To Bank A/c 4949 (Cum Interest)
15 Sale Ex Interest Ex Interest price is the quotation which does not include the interest. Interest will be received separately. Journal Entry BankA/c...Dr (Cum interest) To Interest A/c (Interest) To Investment A/c (Ex Interest) Note : If brokerage is paid it should be subtracted
16 Sale Ex Interest Example , 8% debentures sold ex-interest at 98. Brokerage at 1% is to be paid. Dates of interest payment is 31 st March and 30 th Oct. Ex Interest price = 200 X 98= % = Interest = 200 x 100 x 8% x 3/12 = 400 Bank A/c Dr 19,804 (Cum Interest) To Interest A/c 400 (Interest) To Investment A/c 19,404 (Ex Interest)
17 Sale Cum Interest Cum Interest price is the quotation which includes the interest. Interest will be subtracted to get the ex interest price. Journal Entry BankA/c...Dr (Cum interest) To Interest A/c (Interest) To Investment A/c (Ex Interest) Note : If brokerage is paid it should be subtracted
18 Sale Cum Interest Example , 8% debentures Sold cum-interest at 98. Brokerage at 1% is to be paid. Dates of interest payment is 31 st March and 30 th Sept. Cum Interest price = 50 X 98 = % = 4851 Interest = 50 x 100 x 8% x 3/12 = 100 Ex Interest price = = 4751 Bank A/c Dr 4,851 (Cum Interest) To Interest A/c 100 (Interest) To Investment A/c 4,751 (Ex Interest)
19 Profit or loss on sale When investments are sold, we need to calculate profit or loss on sale. Profit or loss is calculated by comparing the ex-interest investment sale price to the cost of investment held. Journal Entry Loss on sale Loss of Sale of Investment A/c..... Dr To Investment A/c Profit on sale Investment A/c..... Dr To Profit on Sale A/c
20 Profit or loss on sale Example Opening Balance Face 1,20,000 Cost 1,18,000 Purchase Face 10,000 Cost 9898 Sale Face 20,000 Cost 19,800 (S.P) Solution FIFO Face Cost Opening Balance 1,20,000 1,18,000 Sold 20,000 Selling Price Profit on Sale 19, ,000 x 1,18,000 / 1,20,000 19,667
21 Profit or loss on sale Example Opening Balance Face 1,20,000 Cost 1,18,000 Purchase Face 10,000 Cost 9898 Sale Face 20,000 Cost 19,800 (S.P) Solution Face Cost Opening Balance 1,20,000 1,18,000 Purchase 10,000 9,898 1,30,000 1,27,898 Sold 20,000 Selling Price Profit on Sale Weighted Average 19, ,000 x 1,27,898 / 1,30,000 19,677
22 Closing Balance of Investment Account Investment should be valued at lower of cost or net realisable value whichever is lower.
23 Practice Problem Practice manual Q - 4 Mr. Purohit furnishes the following details relating to his holding in 8% debentures ( 100 each) of P Ltd., held as current assets Opening Balance Face 1,20,000 Cost 1,18, Debentures purchased ex interest at Sold 200 Debentures ex interest at Purchased 50 debentures at 98 cum interest Sold 200 Debentures ex interest at Due Dates of interest are 30 th September and 31 st March Mr. Purohit closes his books on Brokerage at 1% is to be paid for each transaction. Show investment Account as it would appear in his books. Assume FIFO method. Market of 8% debentures of P Limited on is 99.
24 Practice Problem Solution Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Interest Closing
25 Solution Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d Note : The last date of interest was 31/3 and the opening balance is 1/4 so there is no accrued opening interest. If the dates would have been different then there would have been opening accrued interest also.
26 solution Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c Working Note 1 Ex Interest price = 100 X 98 = % = 9898 Interest = 100 x 100 x 8% x 3/12 = 200
27 solution Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c By Bank A/c Working Note 2 Interest = x 8% x 6/12 = 5200
28 solution Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c To Profit on Sale By Bank A/c By Bank A/c Working Note 4 Profit / Loss on Sale (Fifo Basis) Face Cost Opening Balance 1,20,000 1,18,000 Sold 20,000 19,667 Selling Price 19,800 Profit on Sale ,000 x 1,18,000 / 1,20,000
29 Solution Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c To Prof of Sale To Bank A/c By Bank A/c By Bank A/c Working Note 4 Cum Interest price = 50 X 98 = % = 4949 Interest = 50 x 100 x 8% x 3/12 = 100 Ex Interest price = = 4849
30 Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c To Prof of Sale To Bank A/c By Bank A/c By Bank A/c By Bank A/c Working Note 5 Ex Interest price = 200 X 99 = % = Interest = 200 x 100 x 8% x 4/12 = 533
31 Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c To Prof of Sale To Bank A/c By Bank A/c By Bank A/c By Bank A/c By Loss on Sale Working Note 6 Profit / Loss on Sale (Fifo Basis) Face Cost Opening Balance 1,20,000 1,18,000 Sold 20,000 19,666 Selling Price 19,602 Loss on Sale 64 20,000 x 1,18,000 / 1,20,000
32 Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c To Prof of Sale To Bank A/c By Bank A/c By Bank A/c By Bank A/c By Loss on Sale By Bank A/c Working Note 7 Interest = x 8% x 6/12 = 3800
33 Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c To Prof of Sale To Bank A/c By Bank A/c By Bank A/c By Bank A/c By Loss on Sale By Bank A/c By Balance c/d Working Note 8 Closing cost = Market Price = / 100 x 99 = So lower of cost and market value is 93414
34 Time Line 31/3 1/4 1/7 30/9 1/10 1/1 1/2 31/3 Interest Op. Bal Purchase Interest Sold Purchase Sale Int / Clo Mr. Purohit Dr 8% Debentures of P. Limited Cr Date Particulars W.N. Face Interest Cost Date Particulars W.N. Face Interest Cost To Balance b/d To Bank A/c To Prof of Sale To Bank A/c To P / L A/c By Bank A/c By Bank A/c By Bank A/c By Loss on Sale By Bank A/c By Balance c/d Note : Interest being the nominal account, it should be closed and the balance should be transferred to profit and loss A/c
35 Variable Income Bearing Securities The investment in equity shares comes under this category. Dr Investment Account Cr Date Particulars W.N Face Dividend Cost Date Particulars W.N Face Dividend Cost Cost of investment includes acquisition charges such as brokerage, fees and duties.
36 Variable Income Bearing Securities Some important points to be noted with reference to investment in equity shares A) Dividends from investments in shares are not recognised in the statement of profit and loss until a right to receive payment is established. B) The amount of dividend accruing between the date of last dividend payment and the date of purchase cannot be immediately ascertained. C) The dividend received for a particular period of time is assumed to be evenly distributed over the period.
37 Variable Income Bearing Securities Right Shares When right shares offered are subscribed for, the cost of the right shares is added to the carrying amount of the original holding. If rights are not subscribed for but are sold in the market, the sale proceeds are taken to the profit and loss statement. Where the investments are acquired on cum right basis and the market value of investment immediately after their becoming ex right is lower than the cost for which they were acquired, it may be appropriate to apply the sale proceeds of rights to reduce the carrying amount of such investments to the market value.
38 Variable Income Bearing Securities Right Shares For e.g. Mr. X acquires 200 shares of a company on cum-right basis for 50,000. He subsequently receives an offer of right to acquire fresh shares in the company in the proportion of 1 : 1 at 200 each. X subscribes for the right issue. Thus, the total cost of X s holding of 400 shares would amount to 90,000 Suppose, he does not subscribe but sells the rights for 15,000. The ex-right market value of 200 shares bought by X immediately after rights falls to 40,000. In this case out of sale proceeds of 15,000, 10,000 may be applied to reduce the carrying amount to the market value 40,000 and 5,000 would be credited to the profit and loss account.
39 Variable Income Bearing Securities Bonus Shares Where an investment is acquired by way of issue of bonus shares, no amount is entered in the cost column of investment account since the investor has not to pay anything. It only adds to the face value of the shares.
40 Variable Income Bearing Securities Dividend Dividend on shares is received on the shares held on the day dividend is announced by the company. The dividend for the period, for which the shares were not held by the investor, should not be treated as revenue receipt but they should treated as capital receipt.
41 Variable Income Bearing Securities Dividend Example Mr. X Purchase 5000 equity shares of Rahul Ltd. having face value of 10 for 25 on 1/10/2011. The company announces 10% on 15/3/2012 for the year Calculate total dividend and the amount that can be credited to cost. Solution Dividend = 5000 x 10 x 10% = 5,000 01/01/ /10/ /12/2011 Amount credited to the cost = 5,000 x 9 / 12 = 3,750
42 Variable Income Bearing Securities Journal Entries Purchase Investment A/c Dr To Bank A/c Sale Bank A/c Dr To Investment A/c
43 Profit or loss on sale When investments are sold, we need to calculate profit or loss on sale. Profit or loss is calculated by comparing the selling price to the cost of investment held. Journal Entry Loss on sale Loss of Sale of Investment A/c..... Dr To Investment A/c Profit on sale Investment A/c..... Dr To Profit on Sale A/c
44 Practice Question Study Material ILL 2 Page No 12.7 On Mr Krishna Murty Purchased 1,000 equity shares of 100 each in TELCO 120 each from a Broker, who charged 2% brokerage. He incurred 50 paise per 100 as cost of shares transfer stamps. On bonus was declared in the ratio 1 : 2. Before and after the record date of bonus shares, the shares were quoted at 175 per share and 90 per share respectively. On Mr. Krishna Murty sold bonus shares to a broker, who charged 2% brokerage. Show the investment Account in the books of Mr. Krishna Murty, who held the shares as current assets and closing value of investments shall be made at cost or market value whichever is lower.
45 Practice Question Study Material ILL 2 Page No 12.7 Time Line 1/4 31/1 31/3 31/3 Purchase Bonus Sale Closing
46 Time Line 1/4 31/1 31/3 31/3 Purchase Bonus Sale Closing Mr. Krishna Dr Equity Shares of Telco Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Bank A/c Working Note 1 Cost = 1000 x 120 = % on ½ % (50 p per 100) on =
47 Time Line 1/4 31/1 31/3 31/3 Purchase Bonus Sale Closing Mr. Krishna Dr Equity Shares of Telco Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Bank A/c To Bonus Shares Working Note 2 Bonus in the ratio 1 for 2 = 1000 / 2 = 500 x 100 = 50,000
48 Time Line 1/4 31/1 31/3 31/3 Purchase Bonus Sale Closing Mr. Krishna Dr Equity Shares of Telco Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Bank A/c To Bonus Shares To Bank A/c Working Note 3 Selling price = 500 x 90 = % = 44100
49 Time Line 1/4 31/1 31/3 31/3 Purchase Bonus Sale Closing Mr. Krishna Dr Equity Shares of Telco Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Bank A/c To Bonus Shares To Profit on Sale To Bank A/c Working Note 4 Profit / Loss on Sale Face Cost Purchase 1,00,000 1,23,000 Bonus 50, cost 1,50,000 1,23,000 Cost of Investment Sold = 50,000 x / = 41,000 Selling Price 44,100 Profit on Sale 3,100
50 Time Line 1/4 31/1 31/3 31/3 Purchase Bonus Sale Closing Mr. Krishna Dr Equity Shares of Telco Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Bank A/c To Bonus Shares To Profit on Sale By Bank A/c By Balance c/d Working Note 5 Valuation of Closing Stock Cost = = Market = 1000 ( ) x 90 = Closing Balance will be he lower of cost or market value i.e
51 Practice Question Study Material ILL 4 Page No n 1 st Jan,10, Singh had 20,000 equity shares in X Ltd. Face value of the shares was 10 each but their book value was 16 per share. On 1 st June,10 Singh purchased 5,000 equity shares in the company at a premium of 4pershare. 2 On 30 th June,10, the directors of X Ltd. announced a bonus and rights issue. Bonus was declared at the rate of one equity share for every 5 shares held and this shares were received on 2 nd August, The Terms of Rights issue were 1. Rights shares to be issued to the existing holders on 10 th Aug, Rights issue would entitle the holders to subscribe to additional equity shares in the ratio of 1 for 15 per share and amount was payable on 30 th Sept, Existing holders may either wholly or partly, transfer their rights to outsiders. 4. Singh exercised his option under the issue for 50% of his entitlement and the balance of rights he sold to Ananth for a consideration of 1.50 per share. 5. Dividends for the year ended 31 st March, 2010 at the rate of 15% were declared by the company and received by Singh on 20 th October, On 1 st November, 2010, Singh sold 20,000 equity shares at the premium of 3per shares. 6 7 The market price of shares on was 13. Show the investment account as it would appear in Singh s books on and the value of shares held on that date.
52 Practice Question Study Material ILL 4 Page No 12.8 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing
53 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d Working Note 1 Opening Balance Face = 20,000 x 10 = 200,000 Cost = 20,000 x 16 = 320,000
54 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d To Bank A/c Working Note 2 Purchase Face = 5,000 x 10 = 50,000 Cost = 5,000 x 14 = 70,000
55 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d To Bank A/c To Bonus Issue Working Note 3 Bonus Issue = 1 for 5 shares held = 25,000 / 5 = 5000 x 10 = 50,000
56 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d To Bank A/c To Bonus Issue To Bank (Rights) By Bank (Rights) Working Note 4 Rights Issue = 1 for 3 shares held = 30,000 / 3 = 10,000 Purchase of Rights = 10,000 X 50% x 15 = 75,000 Sale of Rights = 10,000 x 50% x 1.5 = 7,500
57 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d To Bank A/c To Bonus Issue To Bank (Rights) By Bank (Rights) By Bank A/c (Dividend) Time Line Working Note 5 Dividend = x 15% = 37,500 Credited to cost = 50,000 (Purchased on 1/6/10) x 15% = 7500 Note : No Dividend shall be received on Bonus Issue and Rights Issue 1/1 1/6 2/8 30/9 20/10 Opening Purchase Bonus Rights Dividend
58 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d To Bank A/c To Bonus Issue By Bank (Rights) By Bank A/c (Dividend) To Bank (Rights) By Bank A/c Working Note 6 Sale Face = x 10 = Cost = x 13 =
59 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d To Bank A/c To Bonus Issue By Bank (Rights) By Bank A/c (Dividend) To Bank (Rights) By Bank A/c To Profit on Sale Working Note 7 Profit or Loss on Sales Investment Held = Face = = Cost Price = = Cost of Investment Sold = x / = Profit on sale = (SP) (CP) = 2857
60 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 31/12 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d To Bank A/c To Bonus Issue By Bank (Rights) By Bank A/c (Dividend) To Bank (Rights) By Bank A/c To Profit on Sale By Balance c/d Working Note 8 Valuation of Closing Stock Face = = Cost = = or x / = Market = / 10 x 13 = The closing has to be lower of cost or market price =
61 Time Line 1/1 1/6 2/8 30/9 20/10 1/11 1/11 Opening Purchase Bonus Rights Dividend Sale Closing Singh Dr Equity Shares of X Ltd. Cr Date Particulars W.N. Face Dividend Cost Date Particulars W.N. Face Dividend Cost To Balance b/d To Bank A/c To Bonus Issue By Bank (Rights) By Bank A/c (Dividend) To Bank (Rights) By Bank A/c To Profit on Sale To P / L A/c By Balance c/d
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