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You are on page 1of 82

February 4 , 2013

Paper 1: Accounting Chapter 7 Unit I

Chapter 7 Unit 1

CA. S.K. Chhabra

Disclaimer Statement

1

2

3

2

Study Material, Practice Manual and other content

The content of this video lecture has not been specifically discussed

by the Council of the Institute or any of its Committees and the views

expressed herein may not be taken to necessarily represent the views

of the Council or any of its committees

ICAI, 2013

Important Notes

February 4, 2013

and Video lectures on ICAI

Cloud Campus aim to

supplement the Study Material,

Practice Manual and

Supplementary Study Material

according to the syllabus and

laws existing/ applicable as on

the date of recording.

likely to be some time gap

between these changes and the

recording of updated lectures.

refer to the Study Material

including Supplementary Study

Material, if any, and other

relevant legislation for latest

provisions/ amendments

required for forthcoming

examination.

ICAI, 2013

Learning Objectives

Average

Due Date

Account

Current

4

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Introduction

Also Called Zero Interest Date

Computing Average Due Date

Important Points For Noting

Practical Exam Problems

Features of Account Current

How to Prepare Account Current

Practical Exam Problems

Equated date on which single payment may

be made in respect of several payments due

on different dates

Simply speaking, average due date is the

arithmetic average of various payment dates

ICAI, 2013

Computation

An Intro.

Case I

Amount Lent

in One

Installment

Re-Payment

in Multiple

Installments

ICAI, 2013

Case II

Amount Lent

in Multiple

Installments

Repayment in

One

Installment

Equal Repayments

Calculation of Average Due Date when Amount is lent is one installment and

repayment is to be made in various equal installments

Sum of days/ months/ year

from the date of lending to the date

of repayment of Each installment

Average Due Date = Date of Loan

+

No. of Installment

Note:

equal installments

ICAI, 2013

Repayment in One Installment

Calculation of Average due date when amount is lent in

various installment and repayment is made in one

installment. Computation of Average Due Date in this

case is done in following steps:

1. Take any due date as the Base Date, preferably the

earliest due date should be taken as base date.

2. Calculate the number of days from the base date to

the due date of each transaction.if the due date of

transaction is after the Base date, its number of days

should be treated as plus, but if the due date of

transaction is previous to the base date, number of

days should be marked minus.

9

ICAI, 2013

Case II - Continued

3. Multiply the number of days from base date by

its respective amount

4. Add up the amounts and products

5. Divide the total of the products by the total of the

amount and get the result approximately up to a

whole number.(e.g. 7.4 days are equal to 7days

and 7.52 days are equal to 8 days.)

6. Add the number of days calculated above to the

Base date and the result will be the average due

date

10

ICAI, 2013

Total Amount

If there are transactions of purchase and sale or B/R and B/P between two

parties then always take same base date and apply the following formula

Average Due Date = Base Date + Difference in Total Product

Difference in Total Amount

11

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Important Points

To be Noted

12

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A bills of exchange or promissory note matures

should always be added to the due date. Days of

grace should be added only in case of Bills

When the date on which bills of exchange is at

maturity is a public holiday, the instrument shall

be deemed to be due on the preceding business

days

13

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The expression public holidays includes Sunday,

15th August, 2nd October, 25 December and other

holidays as per Government Gazette.

If the holiday happens to be emergency/

unforeseen holidays then the due date shall be

the next following day

14

ICAI, 2013

Payment Dates

If payment is made on the average due date, it

if payment is made after the due date then

interest is calculated from due date till date of

payment.

If payment is made before the Average Due

Date THEN THERE IS SAVINGS OF INTEREST.

15

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Interest is calculated from the date of loan till the

16

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Between Parties

In business, if one party purchase/ sells goods to

If all payment is made on average due date, then no

interest is payable

In this case the base date of sale and purchase

transaction should be taken as same

17

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18

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Due Date

19

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Days from

Base Date

Amount

(Rs.)

Product

Case Type I: One Payment, Multiple

Equal Repayments

ICAI, 2013

Illustration 1

Comprehensive Problem

May 2008 4 Marks

Case Type I: One Payment, Multiple Equal Repayments

21

ICAI, 2013

Problem Statement

Mr A advanced Rs 30,000/- to Mr B on 1.4.2008.

The amount is repayable in 6 equal monthly

Compute the Average Due Date for the loan

22

ICAI, 2013

Solution 1

Average Due Date

of lending to date of repayment of

each installment

No. of installments

=1.4.2008 + 1+2+3+4+5+6

6

=1.4.2008+3.5 months

=16 July 2008

23

ICAI, 2013

Illustration 2

Comprehensive Problem

Nov 2002 4 Marks

Case Type I: One Payment, Multiple Equal Repayments

24

ICAI, 2013

Problem Statement

Mr A lent 25,000 to Mr B on 1 Jan 2000.

The amount is repayble in 5 half yearly

Calculate the Average Due Date at 10% Interest

per annum

25

ICAI, 2013

Solution 2

Calculation of sum of period from date of each

1st Payment is made after 12 months from loan

2nd Payment is made after 18 months from loan

3rd Payment is made after 24 months from loan

4th Payment is made after 30 months from loan

5th Payment is made after 36 months from loan

120

26

ICAI, 2013

Solution 2:Continued

Average Due Date=

Date of loan + Sum of months from 1 Jan 2000 to

No. of installments

=1 Jan 2000+120

5

=1 Jan 2000+24months

=1 Jan 2002

27

ICAI, 2013

Solution 2:Continued

Interest=25000*10/100*2

=Rs 5000

28

ICAI, 2013

Case Type II: Multiple Payments, One

Repayment

ICAI, 2013

Illustration 3

Comprehensive Problem

Case Type II: Multiple Payments, One Repayment

30

ICAI, 2013

Problem Statement

Calculate Average due date from the following

information

Date of the bill

Term

Amount

16th August, 2010

3 months 3,000

20th October, 2010

60 days

2.500

14th December, 2010

2 months 2,000

24th January, 2011

60 days

1,000

06th March, 2011

2 months 1,500

31

ICAI, 2013

Solution 3

Bill Date

Amount

Term

Due

Date(Inclu

ding grace)

from base

Amount*

date 19 nov Days

16 Aug 10

3000

3 Months

19 Nov

20 Oct 10

2500

60 Days

22 Dec

33

82500

14 Dec 10

2000

2 Months

17 Feb

90

180000

24 Jan 11

1000

60 Days

28 Mar

129

129000

6 Mar 11

1500

2 Months

9 May

172

258000

10000

ICAI, 2013

649500

32

Solution 3:Continued

Average due date = Base date +

Sum of Amount

= 649500/10000

= 19 Nov. 10 + 65 Days (approx)

= 23, Jan, 11

33

ICAI, 2013

Illustration 4

Comprehensive Problem

May 1999 4 Marks

Case Type II: Multiple Payments, One Repayment

34

ICAI, 2013

Problem Statement

35

dealing and desire to settle their account on the

average due date:

Purchases by Green from Red:

Rs.

6th January, 2011

6,000

2nd February, 2011

2,800

31st March, 2011

2,000

Sales by Green to Red:

6th January, 2011

6,600

9th March, 2011

2,400

20th March, 2011

500

You are asked to ascertain the average due date

ICAI, 2013

Solution 4

Calculation of Average Due Date

Taking 6th January, 2011 as the base date

For Greens payments

Due Date

Amount

the Base Date

6 January

6000

2 Febuary

2800

27

75600

31 March

2000

84

168000

10800

36

ICAI, 2013

243600

Solution 4:Continued

For Reds payments

Due Date

Amount

the Base Date

6 January

6600

9 March

2400

62

148800

20 March

500

73

36500

9500

37

ICAI, 2013

185300

Solution 4:Continued

Average Due Date =

Base Date + Difference in Total Product

Base Date + 2,43,600 1,85,300

10,800 9,500

=6 Jan + 58,300/1,300

=6 Jan + 45 days (approx.)

=20 Feb 2011

38

ICAI, 2013

Illustration 5

Comprehensive Problem

May 2000

39

ICAI, 2013

Problem Statement

E owes to F the following amounts:

(i)Rs. 5,000 due on 10th March, 2011

(ii)Rs. 18,000 due on 2nd April, 2011

(iii)Rs. 60,000 due on 30th April, 2011

(iv) Rs. 2,000 due on 10th June, 2011

He desires to make full payments on 30th

June 2011 with interests at 10% per annum

from the average due date. Find out the

average due date and interest.

40

ICAI, 2013

Solution 5

Calculation of Average Due Date

Taking 10th March, 2011 as the base date

Due Date

For Es payments

Amount

No. of Day from Product

the Base date

10 March

5000

2 April

18000

23

414000

30 April

60000

51

3060000

10 June

2000

92

184000

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85000

3658000

41

Solution 5 Continued

Average Due Date

=Base date +

Sum of Product

Sum of amounts

=10 March+43 days

=22 April 2011

42

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3658000

85000

Solution 5 Continued

Computation of Interest:

Interest to be calculated on Rs. 85,000 from

i.e. interest on Rs. 85,000 for 69 days at 10%.

= Rs. 85,000x10/100 x 69/365

= Rs. 1,607 (approx)

43

ICAI, 2013

Illustration 6

Comprehensive Problem

November 2010

44

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Problem Statement

From the following details find out the average

due date

Date of Bill

29 Jan 2009

20 March 2009

12 July 2009

10 August 2009

ICAI, 2013

Amount

5000

Term of bill

1 Month

4000

2 Months

7000

1 Month

6000

2 Months

45

Solution 6

Date

Term

Due date

Amount

5000

29 Jan

1 Month

3 Mar

20 Mar

2 Month

23 May

12 Jul

1 Month

10 Aug

2 Month

ICAI, 2013

Days from

base date

Product

4000

81

324000

14 Aug

7000

164

1148000

13 Oct

6000

224

22000

1344000

2816000

Solution 6 Continued

Average due date=Base date + Sum of

Product/Sum of amounts

=3 March + 2816000/22000

=3 March + 128 days

=9 July

47

ICAI, 2013

Account Current

Paper 1: Accounting Chapter 7 Unit II

An Intro.

48

ICAI, 2013

An Account Current is a Running Statement of

For a Given Period of Time and

Includes Interest Allowed or Charged on various

items

49

ICAI, 2013

Form/ Presentation of

Account Current?

Form of an Account

Copy of ledger account of the other party in the

An Account Current has Two Parties:

One who renders (Sends) the Account and

The other to whom the accounts is rendered.

A in account current with B.

It implies that A is the customer and the account is being

given to him by B in the books of B.

50

ICAI, 2013

Thus, When two parties have a number of

calculate the interest due.

The parties exchange between themselves

statement showing the various transactions in the

period concerned and interest due.

This statement is in the form of a ledger account

known as Account Current

51

ICAI, 2013

Account Current

Interest Computation Methods

An Intro.

52

ICAI, 2013

Account Current

Interest Computation Methods

Commonly Used

Ordinary Method

Product Method

Others

poque Method

Daily Interest Method

53

ICAI, 2013

Ordinary Method

Each item is taken separately and the number of

of the period is calculated and interest worked out

at the agreed rate of interest for the required

period.

Note: In case of opening balance, the starting

For e.g. if the opening date is 1-07-2012 then days

54

ICAI, 2013

Product Method

Instead of calculating interest separately each

end of period and interest is calculated on the net

product for one day.

In case of opening balance, the number of days,

includes the opening day but no interest is

computed on closing balance

Interest = Balance of Products x Rate of Interest

365 days x 100

55

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poque Method

In this days are calculated from date of opening

each transaction.

In this method there is no question of red in

interest.

56

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In this method days are calculated from the due

transaction.

This method is usually used in case of banks for

calculating interest on savings balance and

current account balance

57

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In case the due date of a bill falls after the date of

that. However, interest from the date of closing to

such date is written in Red-Ink in the appropriate

side of the Account current.

The interest is called Red-Ink interest.

This Red Ink interest is treated as negative interest.

In actual practice, however the product of such bill

(value of bill x (Due date- closing date of the account)

is written in ordinary ink in the apposite side on

which date the bill is entered.

58

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Important Points

59

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Account Current is a statement rendered by one

Say - Customer, Clients etc.

particular period in which interest is calculated at

an agreed rate on which debit and credit item and

the net balance of interest is included on the debit

or credit side of the account in the amount

column.

60

ICAI, 2013

In fact, it is a copy of ledger account of the

It A renders account to B the heading of the account

Account Current is generally rendered by:

A banker to his client

A dealer to his customer

An agent to his principal

One Co-venture to another etc.

61

ICAI, 2013

Books of A

B in Account Current with A

Date

62

Particu

lars

ICAI, 2013

Amount

(Rs.)

Day

s

Product

Date

Particu

lars

Amount

(Rs.)

Days

Product

Current?

Two Steps Process

Calculation of

Days for

computing interest

63

ICAI, 2013

Calculation of

Interest

Computing Interest

For counting the number of days, the date of the transaction (or due date) is ignored

and the date upto which the account is prepared is included. Therefore if the date of

the transaction is 20th January and the account current is rendered on 31st March,

the number of days will be counted from 21st January upto 31st March.

When transaction are relating to bills of exchange, etc., either due date (after adding

3 grace days) or the last day of period should be considered in the calculation of

number of days

Where the account current is started with the previous balance. Both opening date

and the last date of the period are included in the number of days.

When nothing has been mentioned, the date of transaction should be taken as the

due date.

64

ICAI, 2013

Important Note 1

In Account current, where the rate of interest differs in

computed for debits and credit separately interest of

the net balance of the product should be taken to the

ledger.

The term of the bill after sight commences from the date

date commences from the date of drawing a bill.

Account Current is usually sent by

A banker to its customers

A lender to its borrower

Supplier to its customer

65

ICAI, 2013

Important Note 2

In the case of sale or purchase transaction, if any

should be considered as on effective date of

transaction for e.g. If goods are sold (on 2 months

credit) on 1st June and the date of closing the

account is 30th September, the number of days

will be counted as under

66

August 30 days

September 30 days

Total Days = 60 days

ICAI, 2013

Illustration 1

Comprehensive Problem

PCC May 2005 (8 Marks)

67

ICAI, 2013

Problem Statement

68

Barun on 30th September, 2010, in respect of the following

transactions in the books of Raghav

July 1

Rs 1350

July 5

Rs 900

July 15

Rs 1350

August 4

Rs 1920

August 15

Rs 900

ICAI, 2013

Sept 1

Rs 2100

Sept 1

Rs 750

Sept 12

Rs 960

Sept 15

Rs 600

calculated to nearest rupee

69

ICAI, 2013

Solution 1

Books of Raghav

Barun in account current with Raghav

Interest at 5% p.a upto 30 September 2010

Date

70

Particulars

Amount

Days

Product

July 1

To balance

Rs 1350

92

124200

July 5

To Sales

Rs 900

87

78300

August 4

To Sales

Rs 1920

57

109440

Sept 1

To Cash

Rs 750

29

21750

Sept 12

To Sales

Rs 960

18

17280

Sept 15

To Cash

Rs 600

15

9000

Sept 30

To Interest

Rs 21

ICAI, 2013

6501

359970

Solution 1 Continued

Books of Raghav

Barun in account current with Raghav

Interest at 5% p.a upto 30 September 2010

Date

71

Particulars

Amount

Days

Product

July 15

By Cash

Rs 1350

77

103950

Aug 15

By Cash

Rs 900

46

41400

Sept 1

By Purchase

Rs 2100

29

60900

Sept 30

By Balance c/d

Rs 2151

ICAI, 2013

6501

153720

359970

Illustration 2

Comprehensive Problem

72

ICAI, 2013

Problem Statement

Mr A owed 4000 on 1st January 04 to Mr X. The following

73

between the parties that interest@10% p.a is to be

calculated

15 Jan 04 Mr X sold goods to Mr A

Rs 2230

29 Jan 04 Mr X bought goods from A

Rs 1200

10 Feb 04 Mr A paid cash to Mr X

Rs 1000

13 Mar 04 Mr A accepted a bill drawn by Mr

X for one month

Rs 2000

They agreed to settle their accounts on a single payment

on 15 Mar 04. Prepare Mr A in Account current with Mr X.

Ignore days of grace

ICAI, 2013

Solution 2

Mr A in account current with Mr X

Interest at 10% p.a upto 15 March 04

Date

2004

Particulars

Jan 1

To Balance b/d

Jan15

Sales

Mar13

Red Ink

Product

Mar15

To Interest

Rs

4000

2230

Days

Product

75

300000

60

Date

2004

Jan29

133800

Feb10

58000

Mar13

110

Mar15

Particulars

By Purchase

Cash

Bills

Receivable(Due

date 13 April)

74

ICAI, 2013

491800

Days

Product

1200

46

55200

34

34000

1000

2000

402600

Balance of

product

Balance c/d

6340

Rs

2140

6340

491800

Interest =402600*10*1/100*366

Red Ink Product=2000*29

75

ICAI, 2013

Illustration 3

Comprehensive Problem

76

ICAI, 2013

Problem Statement

On 2nd January 2012. Vinod opened a current account with AB

Bank with Rs 30,000 and deposited the following amounts:

15th January

Rs. 12,000

12th March

Rs. 8,000

10th May

Rs. 16,000

His withdrawals were as follows:

15th February

Rs. 26,000

10th April

Rs. 30,000

15th June

Rs. 14,000

Show Vinods A/c in the ledger of the AB Bank. Interest is to be

calculated at 5% on the debit and 2% on credit balance. The

account is to be prepared as on 30th June. 2012

77

ICAI, 2013

Solution 3

Date

Particulars

Jan 2

Cr

Balance

By cash A/c

30,000

30000

13

390000

Jan 15

By cash A/c

12,000

42000

31

1302000

Feb 15

To Self

16000

25

400000

Mar 12

By cash A/c

24000

29

696000

Apr 10

To Self

6000

30

May10

By cash A/c

10000

36

Jun15

To Self

4000

15

Jun30

By Interest

140

Jun30

By Balance c/d

3,860

ICAI, 2013

Dr

26,000

8,000

30,000

16,000

14,000

70000

70000

Days

Dr

Product

Cr

Product

180000

360000

60000

3860

240000

78

3148000

Illustration 4

Comprehensive Practical Problem

79

Problem Statement

From the information given below, prepare an account current to be

calculated at 10% p.a.

80

August 2,

October 25,

November 2,

November 30,

ICAI, 2013

900

1,500

300

1,000

Solution 4

Shyam in account current with Ram

Interest to 31 December 2011 at 10% p.a

Date

2011

Particulars

Days

Intere

st

2 Aug

To Sales

151

37.25

10 Oct

To Sales due

date 10 Nov

51

28

30 Nov

To cash

31 Dec

To Interest

(Contra)

31

8.5

Amt

Date

2011

Inter

est

By Cash

67

27.5

2 Nov

By Return

Inward

59

31 Dec

By balanceInterest(Contra)

2000

25 Oct

By Bank

4.87

73.75

ICAI, 2013

3925

1500

300

25

1675

Balance c/d

81

Amount

16.38 450

2 Aug

25

Days

133

900

1000

Particulars

73.75

3925

Thank You

82

ICAI, 2013

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