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Sagot :
To calculate the purchase consideration, let's proceed through the given steps one by one:
1. Total Assets at Book Value:
- Given: ₹2,50,000
2. Assets Taken Over at 10% Less than Book Value:
- Calculate the 10% reduction: [tex]\( 10\% \text{ of } \text{₹2,50,000} = \text{₹2,50,000} \times 0.10 = \text{₹25,000} \)[/tex]
- Subtract this from the total assets at book value: [tex]\( \text{₹2,50,000} - \text{₹25,000} = \text{₹2,25,000} \)[/tex].
- Therefore, the value of assets taken over is ₹2,25,000.
3. Total Liabilities:
- Given: ₹1,00,000
4. Liabilities Not Taken Over:
- Given: ₹25,000
- Subtract the liabilities not taken over from the total liabilities to get the liabilities taken over:
[tex]\[ \text{Liabilities Taken Over} = \text{₹1,00,000} - \text{₹25,000} = \text{₹75,000} \][/tex]
5. Liquidation Expenses to be Borne by Purchasing Company:
- Given: ₹5,000
6. Calculate Purchase Consideration:
- The purchase consideration is calculated by subtracting the liabilities taken over and the liquidation expenses from the value of the assets taken over.
- Calculation: [tex]\[ \text{Purchase Consideration} = \text{Assets Taken Over} - \text{Liabilities Taken Over} - \text{Liquidation Expenses} \][/tex]
- Substituting the values: [tex]\[ \text{₹2,25,000} - \text{₹75,000} - \text{₹5,000} = \text{₹1,45,000} \][/tex]
Therefore, the purchase consideration is ₹1,45,000.
1. Total Assets at Book Value:
- Given: ₹2,50,000
2. Assets Taken Over at 10% Less than Book Value:
- Calculate the 10% reduction: [tex]\( 10\% \text{ of } \text{₹2,50,000} = \text{₹2,50,000} \times 0.10 = \text{₹25,000} \)[/tex]
- Subtract this from the total assets at book value: [tex]\( \text{₹2,50,000} - \text{₹25,000} = \text{₹2,25,000} \)[/tex].
- Therefore, the value of assets taken over is ₹2,25,000.
3. Total Liabilities:
- Given: ₹1,00,000
4. Liabilities Not Taken Over:
- Given: ₹25,000
- Subtract the liabilities not taken over from the total liabilities to get the liabilities taken over:
[tex]\[ \text{Liabilities Taken Over} = \text{₹1,00,000} - \text{₹25,000} = \text{₹75,000} \][/tex]
5. Liquidation Expenses to be Borne by Purchasing Company:
- Given: ₹5,000
6. Calculate Purchase Consideration:
- The purchase consideration is calculated by subtracting the liabilities taken over and the liquidation expenses from the value of the assets taken over.
- Calculation: [tex]\[ \text{Purchase Consideration} = \text{Assets Taken Over} - \text{Liabilities Taken Over} - \text{Liquidation Expenses} \][/tex]
- Substituting the values: [tex]\[ \text{₹2,25,000} - \text{₹75,000} - \text{₹5,000} = \text{₹1,45,000} \][/tex]
Therefore, the purchase consideration is ₹1,45,000.
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