Corporate accounting question numericals

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ACC204-CorporateAccountingAssignment-02193.xlsx
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Assignment question

Student # Step 1: Select your student number from the drop down list
Step 2: Find your following assignment question and follow the directions .
Important: The file should be opened in Excel Step 3: Prepare your assignment including Part A and part B in Microsoft Word.
Step 4: Upload your assignment in Turnitin before the due date.
The assignment must be typed, use Arial font, 12, to avoid plagiarism, make sure you do proper referencing, a WORD format file soft copy to be submitted in Turnitin before the due date. Please ensure you provide your ID numbers and full name at the first page. Late assignments will be penalised, 5%of total available marks deduction per day.
For the following case provide all:
a)calculations
b) accounting standards
c) related journal entries
d) relevant explanations
ERROR:#N/A
ERROR:#N/A ERROR:#N/A
ERROR:#N/A ERROR:#N/A
ERROR:#N/A ERROR:#N/A
All the identifiable assets and liabilities of Davis Ltd were recorded at amounts equal to their fair values at acquisition date except for the following;
Account Cost Carrying Amount Fair value Further life- in Year
ERROR:#N/A ERROR:#N/A ERROR:#N/A
Land ERROR:#N/A ERROR:#N/A
ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A
Fittings $20,000 $20,000 ERROR:#N/A
Liabilities $50,000 $50,000
All inventories on hand at 1 July 2019 are sold by 30 June 2020. Further life of the assets are listed on the above table. Alma Ltd uses the partial goodwill method.
Tax rate:30%
Required
1- Prepare the acquisition analysis at acquisition date.
2- Prepare the business combination valuation entries and pre-acquisition entry at acquisition date.
3- Prepare the journal entry to recognise NCI at acquisition date.
ERROR:#N/A
5- Explain how the step 1 to 4 will change if the full goodwill method is used.
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Instruction

Student # 0 Step 1: Enter your student number
Step 2: Have a look to Customer Database sheet
92 Step 3: Read Yellow Cells Directions for Red sheets
38 Step 4: Complete and calculate the pink cells
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Customers database

%
First name Surname ID number Profit Consideration Asset 1 Asset 2 Asset 3 Asset 1-CA Asset 2-CA Asset 3-CA Asset 3 cost Asset 3 Acc-Dep Asset 3 Life Asset 1-FV Asset 2-FV Asset 3-FV Control% NCI Asset 1-Diff Asset 2-Diff Asset 3-Diff Asset 1-BCVR Asset 2-BCVR Asset 3-BCVR Equity 1-Name equity 2-Name equity 3-Name Equity 1 Equity 2 Equity 3 Total Equity FVINA NCI in Davis Aggregate Goodwill Profit
Muhammad IRFAN 11500030 3000 172000 Inventories Land Machinery 26,000 52,000 60,000 72,000 12,000 5 47,000 94,000 108,000 90 10 21000 42000 48000 14700 29400 33600 Share capital Retained earnings General reserve 60,000 26,000 21,000 107000 184700 18470 190470 5770
Jhojana MINANO JULCA 11500278 13000 668000 Inventories Land Plant 100,000 200,000 234,000 281,000 47,000 10 180,000 360,000 421,000 91 9 80000 160000 187000 56000 112000 130900 Share capital General reserve Asset revaluation surpluss 234,000 100,000 80,000 414000 712900 64161 732161 19261
Anjum MUBEEN 11501003 42000 2118000 Inventories Land Equipment 318,000 635,000 741,000 889,000 148,000 4 572,000 1,143,000 1,334,000 92 8 254000 508000 593000 177800 355600 415100 Share capital Asset revaluation surpluss Retained earnings 741,000 318,000 254,000 1313000 2261500 180920 2298920 37420
MA. Theresa Canlas JINGCO 11501232 52000 2576000 Inventories Land Furniture 386,000 773,000 902,000 1,082,000 180,000 8 695,000 1,391,000 1,624,000 90 10 309000 618000 722000 216300 432600 505400 Share capital Retained earnings General reserve 902,000 386,000 309,000 1597000 2751300 275130 2851130 99830
Dipesh JOSHI 11501383 58000 2878000 Inventories Land Vehicle 432,000 863,000 1,007,000 1,208,000 201,000 5 778,000 1,553,000 1,813,000 91 9 346000 690000 806000 242200 483000 564200 Share capital General reserve Asset revaluation surpluss 1,007,000 432,000 345,000 1784000 3073400 276606 3154606 81206
Mustafizur Rahman AKASH 11600043 4000 198000 Inventories Land Machinery 30,000 59,000 69,000 83,000 14,000 10 54,000 106,000 124,000 92 8 24000 47000 55000 16800 32900 38500 Share capital Asset revaluation surpluss Retained earnings 69,000 30,000 24,000 123000 211200 16896 214896 3696
Simran VIRK 11600289 14000 690000 Inventories Land Plant 104,000 207,000 242,000 290,000 48,000 4 187,000 373,000 436,000 90 10 83000 166000 194000 58100 116200 135800 Share capital Retained earnings General reserve 242,000 104,000 83,000 429000 739100 73910 763910 24810
Chetan Raj ALE 11600739 32000 1590000 Inventories Land Equipment 239,000 477,000 557,000 668,000 111,000 8 430,000 859,000 1,003,000 91 9 191000 382000 446000 133700 267400 312200 Share capital General reserve Asset revaluation surpluss 557,000 239,000 191,000 987000 1700300 153027 1743027 42727
Gaurav CHAND 11600742 32000 1596000 Inventories Land Furniture 239,000 479,000 559,000 671,000 112,000 5 430,000 862,000 1,006,000 92 8 191000 383000 447000 133700 268100 312900 Share capital Asset revaluation surpluss Retained earnings 559,000 239,000 192,000 990000 1704700 136376 1732376 27676
Avishek Jung THAPA 11600847 36000 1806000 Inventories Land Vehicle 271,000 542,000 632,000 758,000 126,000 10 488,000 976,000 1,138,000 90 10 217000 434000 506000 151900 303800 354200 Share capital Retained earnings General reserve 632,000 271,000 217,000 1120000 1929900 192990 1998990 69090
Rohan UDASH 11600854 36000 1820000 Inventories Land Machinery 273,000 546,000 637,000 764,000 127,000 4 491,000 983,000 1,147,000 91 9 218000 437000 510000 152600 305900 357000 Share capital General reserve Asset revaluation surpluss 637,000 273,000 218,000 1128000 1943500 174915 1994915 51415
Aanchal ANEJA 11600869 37000 1850000 Inventories Land Plant 278,000 555,000 648,000 778,000 130,000 8 500,000 999,000 1,166,000 92 8 222000 444000 518000 155400 310800 362600 Share capital Asset revaluation surpluss Retained earnings 648,000 278,000 222,000 1148000 1976800 158144 2008144 31344
Ranjit BOHARA 11600923 39000 1958000 Inventories Land Equipment 294,000 587,000 685,000 822,000 137,000 5 529,000 1,057,000 1,233,000 90 10 235000 470000 548000 164500 329000 383600 Share capital Retained earnings General reserve 685,000 294,000 235,000 1214000 2091100 209110 2167110 76010
Muhammad Umair CHEEMA 11601238 52000 2588000 Inventories Land Furniture 388,000 776,000 906,000 1,087,000 181,000 10 698,000 1,397,000 1,631,000 91 9 310000 621000 725000 217000 434700 507500 Share capital General reserve Asset revaluation surpluss 906,000 388,000 311,000 1605000 2764200 248778 2836778 72578
Rohit MAHARJAN 11700035 4000 182000 Inventories Land Vehicle 27,000 55,000 64,000 77,000 13,000 4 49,000 99,000 115,000 92 8 22000 44000 51000 15400 30800 35700 Share capital Asset revaluation surpluss Retained earnings 64,000 27,000 22,000 113000 194900 15592 197592 2692
Ajay GHIMIRE 11700041 4000 194000 Inventories Land Machinery 29,000 58,000 68,000 82,000 14,000 8 52,000 104,000 122,000 90 10 23000 46000 54000 16100 32200 37800 Share capital Retained earnings General reserve 68,000 29,000 23,000 120000 206100 20610 214610 8510
Sameer KHAND 11700113 7000 338000 Inventories Land Plant 51,000 101,000 118,000 142,000 24,000 5 92,000 182,000 212,000 91 9 41000 81000 94000 28700 56700 65800 Share capital General reserve Asset revaluation surpluss 118,000 51,000 41,000 210000 361200 32508 370508 9308
Saboor LAKHANI 11700175 9000 462000 Inventories Land Equipment 69,000 139,000 162,000 194,000 32,000 10 124,000 250,000 292,000 92 8 55000 111000 130000 38500 77700 91000 Share capital Asset revaluation surpluss Retained earnings 162,000 69,000 55,000 286000 493200 39456 501456 8256
Faith JELIMO 11700266 13000 644000 Inventories Land Furniture 97,000 193,000 225,000 270,000 45,000 4 175,000 347,000 405,000 90 10 78000 154000 180000 54600 107800 126000 Share capital Retained earnings General reserve 225,000 97,000 77,000 399000 687400 68740 712740 25340
Vinkal Kumar -- 11700282 14000 676000 Inventories Land Vehicle 101,000 203,000 237,000 284,000 47,000 8 182,000 365,000 427,000 91 9 81000 162000 190000 56700 113400 133000 Share capital General reserve Asset revaluation surpluss 237,000 101,000 81,000 419000 722100 64989 740989 18889
Ashish KHARAL 11700404 18000 920000 Inventories Land Machinery 138,000 276,000 322,000 386,000 64,000 5 248,000 497,000 580,000 92 8 110000 221000 258000 77000 154700 180600 Share capital Asset revaluation surpluss Retained earnings 322,000 138,000 110,000 570000 982300 78584 998584 16284
Silvia SAGITA 11700433 20000 978000 Inventories Land Plant 147,000 293,000 342,000 410,000 68,000 10 265,000 527,000 616,000 90 10 118000 234000 274000 82600 163800 191800 Share capital Retained earnings General reserve 342,000 147,000 117,000 606000 1044200 104420 1082420 38220
Pradip CHHANTYAL 11700524 23000 1160000 Inventories Land Equipment 174,000 348,000 406,000 487,000 81,000 4 313,000 626,000 731,000 91 9 139000 278000 325000 97300 194600 227500 Share capital General reserve Asset revaluation surpluss 406,000 174,000 139,000 719000 1238400 111456 1271456 33056
Sabina OJHA 11700528 23000 1168000 Inventories Land Furniture 175,000 350,000 409,000 491,000 82,000 8 315,000 630,000 736,000 92 8 140000 280000 327000 98000 196000 228900 Share capital Asset revaluation surpluss Retained earnings 409,000 175,000 140,000 724000 1246900 99752 1267752 20852
Merina BASNET 11700607 27000 1326000 Inventories Land Vehicle 199,000 398,000 464,000 557,000 93,000 5 358,000 716,000 835,000 90 10 159000 318000 371000 111300 222600 259700 Share capital Retained earnings General reserve 464,000 199,000 159,000 822000 1415600 141560 1467560 51960
Saroj BLONE 11700649 28000 1410000 Inventories Land Machinery 212,000 423,000 494,000 593,000 99,000 10 382,000 761,000 889,000 91 9 170000 338000 395000 119000 236600 276500 Share capital General reserve Asset revaluation surpluss 494,000 212,000 169,000 875000 1507100 135639 1545639 38539
Hafiz Muhammad USMAN AKBAR 11700672 29000 1456000 Inventories Land Plant 218,000 437,000 510,000 612,000 102,000 4 392,000 787,000 918,000 92 8 174000 350000 408000 121800 245000 285600 Share capital Asset revaluation surpluss Retained earnings 510,000 218,000 175,000 903000 1555400 124432 1580432 25032
Seong GURUNG 11700681 29000 1474000 Inventories Land Equipment 221,000 442,000 516,000 619,000 103,000 8 398,000 796,000 929,000 90 10 177000 354000 413000 123900 247800 289100 Share capital Retained earnings General reserve 516,000 221,000 177,000 914000 1574800 157480 1631480 56680
Ankita NYAICHYAI 11700877 37000 1866000 Inventories Land Furniture 280,000 560,000 653,000 784,000 131,000 5 504,000 1,008,000 1,175,000 91 9 224000 448000 522000 156800 313600 365400 Share capital General reserve Asset revaluation surpluss 653,000 280,000 224,000 1157000 1992800 179352 2045352 52552
Sumit ADHIKARI 11700928 39000 1968000 Inventories Land Vehicle 295,000 590,000 689,000 827,000 138,000 10 531,000 1,062,000 1,240,000 92 8 236000 472000 551000 165200 330400 385700 Share capital Asset revaluation surpluss Retained earnings 689,000 295,000 236,000 1220000 2101300 168104 2136104 34804
Sakar LUINTEL 11700931 39000 1974000 Inventories Land Machinery 296,000 592,000 691,000 829,000 138,000 4 533,000 1,066,000 1,244,000 90 10 237000 474000 553000 165900 331800 387100 Share capital Retained earnings General reserve 691,000 296,000 237,000 1224000 2108800 210880 2184880 76080
Sabin SHRESTHA 11701076 45000 2264000 Inventories Land Plant 340,000 679,000 792,000 950,000 158,000 8 612,000 1,222,000 1,426,000 91 9 272000 543000 634000 190400 380100 443800 Share capital General reserve Asset revaluation surpluss 792,000 340,000 272,000 1404000 2418300 217647 2481647 63347
Tran Chau Nhut Lieu NGUYEN 11701093 46000 2298000 Inventories Land Equipment 345,000 689,000 804,000 965,000 161,000 5 621,000 1,240,000 1,447,000 92 8 276000 551000 643000 193200 385700 450100 Share capital Asset revaluation surpluss Retained earnings 804,000 345,000 276,000 1425000 2454000 196320 2494320 40320
Jeevan PAUDEL 11701097 46000 2306000 Inventories Land Furniture 346,000 692,000 807,000 968,000 161,000 10 623,000 1,246,000 1,453,000 90 10 277000 554000 646000 193900 387800 452200 Share capital Retained earnings General reserve 807,000 346,000 277,000 1430000 2463900 246390 2552390 88490
Marshall Matunda ONYANGO 11701143 48000 2398000 Inventories Land Vehicle 360,000 719,000 839,000 1,007,000 168,000 4 648,000 1,294,000 1,510,000 91 9 288000 575000 671000 201600 402500 469700 Share capital General reserve Asset revaluation surpluss 839,000 360,000 288,000 1487000 2560800 230472 2628472 67672
Prachanda K C 11701164 49000 2440000 Inventories Land Machinery 366,000 732,000 854,000 1,025,000 171,000 8 659,000 1,318,000 1,537,000 92 8 293000 586000 683000 205100 410200 478100 Share capital Asset revaluation surpluss Retained earnings 854,000 366,000 293,000 1513000 2606400 208512 2648512 42112
Shruti -- 11701231 51000 2574000 Inventories Land Plant 386,000 772,000 901,000 1,081,000 180,000 5 695,000 1,390,000 1,622,000 90 10 309000 618000 721000 216300 432600 504700 Share capital Retained earnings General reserve 901,000 386,000 309,000 1596000 2749600 274960 2848960 99360
Abhisekh POUDYAL 11701269 53000 2650000 Inventories Land Equipment 398,000 795,000 928,000 1,114,000 186,000 10 716,000 1,431,000 1,670,000 91 9 318000 636000 742000 222600 445200 519400 Share capital General reserve Asset revaluation surpluss 928,000 398,000 318,000 1644000 2831200 254808 2904808 73608
Toluwalase Abayomi AKINDELE 11701339 56000 2790000 Inventories Land Furniture 419,000 837,000 977,000 1,172,000 195,000 4 754,000 1,507,000 1,759,000 92 8 335000 670000 782000 234500 469000 547400 Share capital Asset revaluation surpluss Retained earnings 977,000 419,000 335,000 1731000 2981900 238552 3028552 46652
Sushant KHATRI 11701341 56000 2794000 Inventories Land Vehicle 419,000 838,000 978,000 1,174,000 196,000 8 754,000 1,508,000 1,760,000 90 10 335000 670000 782000 234500 469000 547400 Share capital Retained earnings General reserve 978,000 419,000 335,000 1732000 2982900 298290 3092290 109390
Shum Yee WONG 11701388 58000 2888000 Inventories Land Machinery 433,000 866,000 1,011,000 1,213,000 202,000 5 779,000 1,559,000 1,820,000 91 9 346000 693000 809000 242200 485100 566300 Share capital General reserve Asset revaluation surpluss 1,011,000 433,000 347,000 1791000 3084600 277614 3165614 81014
Joel Bautista ELECHOSA 11701389 58000 2890000 Inventories Land Plant 434,000 867,000 1,012,000 1,214,000 202,000 10 781,000 1,561,000 1,822,000 92 8 347000 694000 810000 242900 485800 567000 Share capital Asset revaluation surpluss Retained earnings 1,012,000 434,000 347,000 1793000 3088700 247096 3137096 48396
Valentino LIU 11701457 61000 3026000 Inventories Land Equipment 454,000 908,000 1,059,000 1,271,000 212,000 4 817,000 1,634,000 1,906,000 90 10 363000 726000 847000 254100 508200 592900 Share capital Retained earnings General reserve 1,059,000 454,000 363,000 1876000 3231200 323120 3349120 117920
Prekshya HAMAL 11701484 62000 3080000 Inventories Land Furniture 462,000 924,000 1,078,000 1,294,000 216,000 8 832,000 1,663,000 1,940,000 91 9 370000 739000 862000 259000 517300 603400 Share capital General reserve Asset revaluation surpluss 1,078,000 462,000 370,000 1910000 3289700 296073 3376073 86373
Dikshya RAUT 11701496 62000 3104000 Inventories Land Vehicle 466,000 931,000 1,086,000 1,303,000 217,000 5 839,000 1,676,000 1,955,000 92 8 373000 745000 869000 261100 521500 608300 Share capital Asset revaluation surpluss Retained earnings 1,086,000 466,000 372,000 1924000 3314900 265192 3369192 54292
Aayusha KHADKA 11701497 62000 3106000 Inventories Land Machinery 466,000 932,000 1,087,000 1,304,000 217,000 10 839,000 1,678,000 1,957,000 90 10 373000 746000 870000 261100 522200 609000 Share capital Retained earnings General reserve 1,087,000 466,000 373,000 1926000 3318300 331830 3437830 119530
Alok CHAPAIN 11701580 65000 3272000 Inventories Land Plant 491,000 982,000 1,145,000 1,374,000 229,000 4 884,000 1,768,000 2,061,000 91 9 393000 786000 916000 275100 550200 641200 Share capital General reserve Asset revaluation surpluss 1,145,000 491,000 393,000 2029000 3495500 314595 3586595 91095
Naveen KUMAR 11701677 69000 3466000 Inventories Land Equipment 520,000 1,040,000 1,213,000 1,456,000 243,000 8 936,000 1,872,000 2,183,000 92 8 416000 832000 970000 291200 582400 679000 Share capital Asset revaluation surpluss Retained earnings 1,213,000 520,000 416,000 2149000 3701600 296128 3762128 60528
Ganesh BHATTARAI 11701684 70000 3480000 Inventories Land Furniture 522,000 1,044,000 1,218,000 1,462,000 244,000 5 940,000 1,879,000 2,192,000 90 10 418000 835000 974000 292600 584500 681800 Share capital Retained earnings General reserve 1,218,000 522,000 418,000 2158000 3716900 371690 3851690 134790
Rashmi THAPA 11701686 70000 3484000 Inventories Land Vehicle 523,000 1,045,000 1,219,000 1,463,000 244,000 10 941,000 1,881,000 2,194,000 91 9 418000 836000 975000 292600 585200 682500 Share capital General reserve Asset revaluation surpluss 1,219,000 523,000 418,000 2160000 3720300 334827 3818827 98527
Ninamchha RAI 11701802 74000 3716000 Inventories Land Machinery 557,000 1,115,000 1,301,000 1,561,000 260,000 4 1,003,000 2,007,000 2,342,000 92 8 446000 892000 1041000 312200 624400 728700 Share capital Asset revaluation surpluss Retained earnings 1,301,000 557,000 446,000 2304000 3969300 317544 4033544 64244
Junaid AZAM 11701811 75000 3734000 Inventories Land Plant 560,000 1,120,000 1,307,000 1,568,000 261,000 8 1,008,000 2,016,000 2,353,000 90 10 448000 896000 1046000 313600 627200 732200 Share capital Retained earnings General reserve 1,307,000 560,000 448,000 2315000 3988000 398800 4132800 144800
Arjun KHAREL 11701823 75000 3758000 Inventories Land Equipment 564,000 1,127,000 1,315,000 1,578,000 263,000 5 1,015,000 2,029,000 2,367,000 91 9 451000 902000 1052000 315700 631400 736400 Share capital General reserve Asset revaluation surpluss 1,315,000 564,000 451,000 2330000 4013500 361215 4119215 105715
-- STEVEN 11701830 75000 3772000 Inventories Land Furniture 566,000 1,132,000 1,320,000 1,584,000 264,000 10 1,019,000 2,038,000 2,376,000 92 8 453000 906000 1056000 317100 634200 739200 Share capital Asset revaluation surpluss Retained earnings 1,320,000 566,000 453,000 2339000 4029500 322360 4094360 64860
Dikshya KUNWAR 11701833 76000 3778000 Inventories Land Vehicle 567,000 1,133,000 1,322,000 1,586,000 264,000 4 1,021,000 2,039,000 2,380,000 90 10 454000 906000 1058000 317800 634200 740600 Share capital Retained earnings General reserve 1,322,000 567,000 453,000 2342000 4034600 403460 4181460 146860
Kritee BYANJANKAR 11701841 76000 3794000 Inventories Land Machinery 569,000 1,138,000 1,328,000 1,594,000 266,000 8 1,024,000 2,048,000 2,390,000 91 9 455000 910000 1062000 318500 637000 743400 Share capital General reserve Asset revaluation surpluss 1,328,000 569,000 455,000 2352000 4050900 364581 4158581 107681
Usman TARIQ 11701844 76000 3800000 Inventories Land Plant 570,000 1,140,000 1,330,000 1,596,000 266,000 5 1,026,000 2,052,000 2,394,000 92 8 456000 912000 1064000 319200 638400 744800 Share capital Asset revaluation surpluss Retained earnings 1,330,000 570,000 456,000 2356000 4058400 324672 4124672 66272
Minu GURUNG 11701871 77000 3854000 Inventories Land Equipment 578,000 1,156,000 1,349,000 1,619,000 270,000 10 1,040,000 2,081,000 2,428,000 90 10 462000 925000 1079000 323400 647500 755300 Share capital Retained earnings General reserve 1,349,000 578,000 462,000 2389000 4115200 411520 4265520 150320
Rabina THAPA 11701890 78000 3892000 Inventories Land Furniture 584,000 1,168,000 1,362,000 1,634,000 272,000 4 1,051,000 2,102,000 2,452,000 91 9 467000 934000 1090000 326900 653800 763000 Share capital General reserve Asset revaluation surpluss 1,362,000 584,000 467,000 2413000 4156700 374103 4266103 109403
Atif MUKHTAR 11701903 78000 3918000 Inventories Land Vehicle 588,000 1,175,000 1,371,000 1,645,000 274,000 8 1,058,000 2,115,000 2,468,000 92 8 470000 940000 1097000 329000 658000 767900 Share capital Asset revaluation surpluss Retained earnings 1,371,000 588,000 470,000 2429000 4183900 334712 4252712 68812
Rohit TIMALSINA 11701923 79000 3958000 Inventories Land Machinery 594,000 1,187,000 1,385,000 1,662,000 277,000 5 1,069,000 2,137,000 2,493,000 90 10 475000 950000 1108000 332500 665000 775600 Share capital Retained earnings General reserve 1,385,000 594,000 475,000 2454000 4227100 422710 4380710 153610
Sandhya KHAREL 11800006 2000 124000 Inventories Land Plant 19,000 37,000 43,000 52,000 9,000 10 34,000 67,000 77,000 91 9 15000 30000 34000 10500 21000 23800 Share capital General reserve Asset revaluation surpluss 43,000 19,000 15,000 77000 132300 11907 135907 3607
Rojina PARAJULI 11800013 3000 138000 Inventories Land Equipment 21,000 41,000 48,000 58,000 10,000 4 38,000 74,000 86,000 92 8 17000 33000 38000 11900 23100 26600 Share capital Asset revaluation surpluss Retained earnings 48,000 21,000 17,000 86000 147600 11808 149808 2208
Boyoung JUNG 11800017 3000 146000 Inventories Land Furniture 22,000 44,000 51,000 61,000 10,000 8 40,000 79,000 92,000 90 10 18000 35000 41000 12600 24500 28700 Share capital Retained earnings General reserve 51,000 22,000 18,000 91000 156800 15680 161680 4880
Bilal Javaid MIR 11800019 3000 150000 Inventories Land Vehicle 23,000 45,000 53,000 64,000 11,000 5 41,000 81,000 95,000 91 9 18000 36000 42000 12600 25200 29400 Share capital General reserve Asset revaluation surpluss 53,000 23,000 18,000 94000 161200 14508 164508 3308
Anjana NEUPANE 11800047 4000 206000 Inventories Land Machinery 31,000 62,000 72,000 86,000 14,000 10 56,000 112,000 130,000 92 8 25000 50000 58000 17500 35000 40600 Share capital Asset revaluation surpluss Retained earnings 72,000 31,000 25,000 128000 221100 17688 223688 2588
Ling ELLY 11800127 7000 366000 Inventories Land Plant 55,000 110,000 128,000 154,000 26,000 4 99,000 198,000 230,000 90 10 44000 88000 102000 30800 61600 71400 Share capital Retained earnings General reserve 128,000 55,000 44,000 227000 390800 39080 405080 14280
Diksha SITOULA 11800135 8000 382000 Inventories Land Equipment 57,000 115,000 134,000 161,000 27,000 8 103,000 207,000 241,000 91 9 46000 92000 107000 32200 64400 74900 Share capital General reserve Asset revaluation surpluss 134,000 57,000 46,000 237000 408500 36765 418765 10265
Atit NEUPANE 11800151 8000 414000 Inventories Land Furniture 62,000 124,000 145,000 174,000 29,000 5 112,000 223,000 261,000 92 8 50000 99000 116000 35000 69300 81200 Share capital Asset revaluation surpluss Retained earnings 145,000 62,000 50,000 257000 442500 35400 449400 6900
Binita SHRESTHA 11800162 9000 436000 Inventories Land Vehicle 65,000 131,000 153,000 184,000 31,000 10 117,000 236,000 275,000 90 10 52000 105000 122000 36400 73500 85400 Share capital Retained earnings General reserve 153,000 65,000 52,000 270000 465300 46530 482530 17230
Chaudhary Sheraz KHAN 11800171 9000 454000 Inventories Land Machinery 68,000 136,000 159,000 191,000 32,000 4 122,000 245,000 286,000 91 9 54000 109000 127000 37800 76300 88900 Share capital General reserve Asset revaluation surpluss 159,000 68,000 54,000 281000 484000 43560 497560 13560
Bhuwan OLI 11800172 9000 456000 Inventories Land Plant 68,000 137,000 160,000 192,000 32,000 8 122,000 247,000 288,000 92 8 54000 110000 128000 37800 77000 89600 Share capital Asset revaluation surpluss Retained earnings 160,000 68,000 55,000 283000 487400 38992 494992 7592
Gusti Romi SAMUDRA 11800184 10000 480000 Inventories Land Equipment 72,000 144,000 168,000 202,000 34,000 5 130,000 259,000 302,000 90 10 58000 115000 134000 40600 80500 93800 Share capital Retained earnings General reserve 168,000 72,000 58,000 298000 512900 51290 531290 18390
Rabina DULAL 11800189 10000 490000 Inventories Land Furniture 74,000 147,000 172,000 206,000 34,000 10 133,000 265,000 310,000 91 9 59000 118000 138000 41300 82600 96600 Share capital General reserve Asset revaluation surpluss 172,000 74,000 59,000 305000 525500 47295 537295 11795
Bishal KHATRI K C 11800190 10000 492000 Inventories Land Vehicle 74,000 148,000 172,000 206,000 34,000 4 133,000 266,000 310,000 92 8 59000 118000 138000 41300 82600 96600 Share capital Asset revaluation surpluss Retained earnings 172,000 74,000 59,000 305000 525500 42040 534040 8540
Anish SHRESTHA 11800198 10000 508000 Inventories Land Machinery 76,000 152,000 178,000 214,000 36,000 8 137,000 274,000 320,000 90 10 61000 122000 142000 42700 85400 99400 Share capital Retained earnings General reserve 178,000 76,000 61,000 315000 542500 54250 562250 19750
Rupesh POUDEL 11800199 10000 510000 Inventories Land Plant 77,000 153,000 179,000 215,000 36,000 5 139,000 275,000 322,000 91 9 62000 122000 143000 43400 85400 100100 Share capital General reserve Asset revaluation surpluss 179,000 77,000 61,000 317000 545900 49131 559131 13231
Sabitra GAUTAM 11800219 11000 550000 Inventories Land Equipment 83,000 165,000 193,000 232,000 39,000 10 149,000 297,000 347,000 92 8 66000 132000 154000 46200 92400 107800 Share capital Asset revaluation surpluss Retained earnings 193,000 83,000 66,000 342000 588400 47072 597072 8672
Pratik UPRETI 11800228 11000 568000 Inventories Land Furniture 85,000 170,000 199,000 239,000 40,000 4 153,000 306,000 358,000 90 10 68000 136000 159000 47600 95200 111300 Share capital Retained earnings General reserve 199,000 85,000 68,000 352000 606100 60610 628610 22510
Kevin -- 11800232 12000 576000 Inventories Land Vehicle 86,000 173,000 202,000 242,000 40,000 8 155,000 311,000 364,000 91 9 69000 138000 162000 48300 96600 113400 Share capital General reserve Asset revaluation surpluss 202,000 86,000 69,000 357000 615300 55377 631377 16077
Prashant GAUTAM 11800235 12000 582000 Inventories Land Machinery 87,000 175,000 204,000 245,000 41,000 5 157,000 315,000 367,000 92 8 70000 140000 163000 49000 98000 114100 Share capital Asset revaluation surpluss Retained earnings 204,000 87,000 70,000 361000 622100 49768 631768 9668
Angeela KARKI 11800243 12000 598000 Inventories Land Plant 90,000 179,000 209,000 251,000 42,000 10 162,000 322,000 376,000 90 10 72000 143000 167000 50400 100100 116900 Share capital Retained earnings General reserve 209,000 90,000 72,000 371000 638400 63840 661840 23440
Kabita DONG TAMANG 11800245 12000 602000 Inventories Land Equipment 90,000 181,000 211,000 253,000 42,000 4 162,000 326,000 380,000 91 9 72000 145000 169000 50400 101500 118300 Share capital General reserve Asset revaluation surpluss 211,000 90,000 72,000 373000 643200 57888 659888 16688
Sabitri BASNET 11800258 13000 628000 Inventories Land Furniture 94,000 188,000 220,000 264,000 44,000 8 169,000 338,000 396,000 92 8 75000 150000 176000 52500 105000 123200 Share capital Asset revaluation surpluss Retained earnings 220,000 94,000 75,000 389000 669700 53576 681576 11876
Rodin MAHARJAN 11800259 13000 630000 Inventories Land Vehicle 95,000 189,000 221,000 265,000 44,000 5 171,000 340,000 398,000 90 10 76000 151000 177000 53200 105700 123900 Share capital Retained earnings General reserve 221,000 95,000 76,000 392000 674800 67480 697480 22680
Bishal POKHREL 11800260 13000 632000 Inventories Land Machinery 95,000 190,000 221,000 265,000 44,000 10 171,000 342,000 398,000 91 9 76000 152000 177000 53200 106400 123900 Share capital General reserve Asset revaluation surpluss 221,000 95,000 76,000 392000 675500 60795 692795 17295
Rimsha DHUNGANA 11800281 13000 674000 Inventories Land Plant 101,000 202,000 236,000 283,000 47,000 4 182,000 364,000 425,000 92 8 81000 162000 189000 56700 113400 132300 Share capital Asset revaluation surpluss Retained earnings 236,000 101,000 81,000 418000 720400 57632 731632 11232
Shankar NAGARKOTI 11800283 14000 678000 Inventories Land Equipment 102,000 203,000 237,000 284,000 47,000 8 184,000 365,000 427,000 90 10 82000 162000 190000 57400 113400 133000 Share capital Retained earnings General reserve 237,000 102,000 81,000 420000 723800 72380 750380 26580
Bibek ADHIKARI 11800288 14000 688000 Inventories Land Furniture 103,000 206,000 241,000 289,000 48,000 5 185,000 371,000 434,000 91 9 82000 165000 193000 57400 115500 135100 Share capital General reserve Asset revaluation surpluss 241,000 103,000 83,000 427000 735000 66150 754150 19150
Abhisekh SHRESTHA 11800298 14000 708000 Inventories Land Vehicle 106,000 212,000 248,000 298,000 50,000 10 191,000 382,000 446,000 92 8 85000 170000 198000 59500 119000 138600 Share capital Asset revaluation surpluss Retained earnings 248,000 106,000 85,000 439000 756100 60488 768488 12388
Sudip SHRESTHA 11800304 14000 720000 Inventories Land Machinery 108,000 216,000 252,000 302,000 50,000 4 194,000 389,000 454,000 90 10 86000 173000 202000 60200 121100 141400 Share capital Retained earnings General reserve 252,000 108,000 86,000 446000 768700 76870 796870 28170
Sudikshya Pratapeswari RANA 11800312 15000 736000 Inventories Land Plant 110,000 221,000 258,000 310,000 52,000 8 198,000 398,000 464,000 91 9 88000 177000 206000 61600 123900 144200 Share capital General reserve Asset revaluation surpluss 258,000 110,000 88,000 456000 785700 70713 806713 21013
Ananta GURUNG 11800353 16000 818000 Inventories Land Equipment 123,000 245,000 286,000 343,000 57,000 5 221,000 441,000 515,000 92 8 98000 196000 229000 68600 137200 160300 Share capital Asset revaluation surpluss Retained earnings 286,000 123,000 98,000 507000 873100 69848 887848 14748
Namrata GHIMIRE 11800384 18000 880000 Inventories Land Furniture 132,000 264,000 308,000 370,000 62,000 10 238,000 475,000 554,000 90 10 106000 211000 246000 74200 147700 172200 Share capital Retained earnings General reserve 308,000 132,000 106,000 546000 940100 94010 974010 33910
Bishal POKHREL 11800389 18000 890000 Inventories Land Vehicle 134,000 267,000 312,000 374,000 62,000 4 241,000 481,000 562,000 91 9 107000 214000 250000 74900 149800 175000 Share capital General reserve Asset revaluation surpluss 312,000 134,000 107,000 553000 952700 85743 975743 23043
Praveen NIROULA 11800401 18000 914000 Inventories Land Machinery 137,000 274,000 320,000 384,000 64,000 8 247,000 493,000 576,000 92 8 110000 219000 256000 77000 153300 179200 Share capital Asset revaluation surpluss Retained earnings 320,000 137,000 110,000 567000 976500 78120 992120 15620
Sakib Uddin AL ROUF 11800406 18000 924000 Inventories Land Plant 139,000 277,000 323,000 388,000 65,000 5 250,000 499,000 581,000 90 10 111000 222000 258000 77700 155400 180600 Share capital Retained earnings General reserve 323,000 139,000 111,000 573000 986700 98670 1022670 35970
Prashun THAPA 11800415 19000 942000 Inventories Land Equipment 141,000 283,000 330,000 396,000 66,000 10 254,000 509,000 594,000 91 9 113000 226000 264000 79100 158200 184800 Share capital General reserve Asset revaluation surpluss 330,000 141,000 113,000 584000 1006100 90549 1032549 26449
Nabdit NEPAL 11800416 19000 944000 Inventories Land Furniture 142,000 283,000 330,000 396,000 66,000 4 256,000 509,000 594,000 92 8 114000 226000 264000 79800 158200 184800 Share capital Asset revaluation surpluss Retained earnings 330,000 142,000 113,000 585000 1007800 80624 1024624 16824
Phidel Jung LAMICHHANE 11800418 19000 948000 Inventories Land Vehicle 142,000 284,000 332,000 398,000 66,000 8 256,000 511,000 598,000 90 10 114000 227000 266000 79800 158900 186200 Share capital Retained earnings General reserve 332,000 142,000 114,000 588000 1012900 101290 1049290 36390
Susmita KHADKA 11800449 20000 1010000 Inventories Land Machinery 152,000 303,000 354,000 425,000 71,000 5 274,000 545,000 637,000 91 9 122000 242000 283000 85400 169400 198100 Share capital General reserve Asset revaluation surpluss 354,000 152,000 121,000 627000 1079900 97191 1107191 27291
Manjita GAUTAM 11800451 20000 1014000 Inventories Land Plant 152,000 304,000 355,000 426,000 71,000 10 274,000 547,000 639,000 92 8 122000 243000 284000 85400 170100 198800 Share capital Asset revaluation surpluss Retained earnings 355,000 152,000 122,000 629000 1083300 86664 1100664 17364
Mahesh MAGAR 11800458 21000 1028000 Inventories Land Equipment 154,000 308,000 360,000 432,000 72,000 4 277,000 554,000 648,000 90 10 123000 246000 288000 86100 172200 201600 Share capital Retained earnings General reserve 360,000 154,000 123,000 637000 1096900 109690 1137690 40790
Khushbu -- 11800465 21000 1042000 Inventories Land Furniture 156,000 313,000 365,000 438,000 73,000 8 281,000 563,000 657,000 91 9 125000 250000 292000 87500 175000 204400 Share capital General reserve Asset revaluation surpluss 365,000 156,000 125,000 646000 1112900 100161 1142161 29261
Sudishna SHRESTHA 11800470 21000 1052000 Inventories Land Vehicle 158,000 316,000 368,000 442,000 74,000 5 284,000 569,000 662,000 92 8 126000 253000 294000 88200 177100 205800 Share capital Asset revaluation surpluss Retained earnings 368,000 158,000 126,000 652000 1123100 89848 1141848 18748
Rahul PRADHAN 11800472 21000 1056000 Inventories Land Machinery 158,000 317,000 370,000 444,000 74,000 10 284,000 571,000 666,000 90 10 126000 254000 296000 88200 177800 207200 Share capital Retained earnings General reserve 370,000 158,000 127,000 655000 1128200 112820 1168820 40620
Yojana ACHARYA 11800503 22000 1118000 Inventories Land Plant 168,000 335,000 391,000 469,000 78,000 4 302,000 603,000 704,000 91 9 134000 268000 313000 93800 187600 219100 Share capital General reserve Asset revaluation surpluss 391,000 168,000 134,000 693000 1193500 107415 1225415 31915
Pratima MANANDHAR 11800533 24000 1178000 Inventories Land Equipment 177,000 353,000 412,000 494,000 82,000 8 319,000 635,000 742,000 92 8 142000 282000 330000 99400 197400 231000 Share capital Asset revaluation surpluss Retained earnings 412,000 177,000 141,000 730000 1257800 100624 1278624 20824
Sifat KHAN 11800547 24000 1206000 Inventories Land Furniture 181,000 362,000 422,000 506,000 84,000 5 326,000 652,000 760,000 90 10 145000 290000 338000 101500 203000 236600 Share capital Retained earnings General reserve 422,000 181,000 145,000 748000 1289100 128910 1334910 45810
Roja SHRESTHA 11800585 26000 1282000 Inventories Land Vehicle 192,000 385,000 449,000 539,000 90,000 10 346,000 693,000 808,000 91 9 154000 308000 359000 107800 215600 251300 Share capital General reserve Asset revaluation surpluss 449,000 192,000 154,000 795000 1369700 123273 1405273 35573
Prabhu Krishna PRAJAPATI 11800618 27000 1348000 Inventories Land Machinery 202,000 404,000 472,000 566,000 94,000 4 364,000 727,000 850,000 92 8 162000 323000 378000 113400 226100 264600 Share capital Asset revaluation surpluss Retained earnings 472,000 202,000 162,000 836000 1440100 115208 1463208 23108
Nitesh THAPA 11800619 27000 1350000 Inventories Land Plant 203,000 405,000 473,000 568,000 95,000 8 365,000 729,000 851,000 90 10 162000 324000 378000 113400 226800 264600 Share capital Retained earnings General reserve 473,000 203,000 162,000 838000 1442800 144280 1494280 51480
Imran Hossain IMON 11800679 29000 1470000 Inventories Land Equipment 221,000 441,000 515,000 618,000 103,000 5 398,000 794,000 927,000 91 9 177000 353000 412000 123900 247100 288400 Share capital General reserve Asset revaluation surpluss 515,000 221,000 176,000 912000 1571400 141426 1611426 40026
Luckey SHERPA 11800709 31000 1530000 Inventories Land Furniture 230,000 459,000 536,000 643,000 107,000 10 414,000 826,000 965,000 92 8 184000 367000 429000 128800 256900 300300 Share capital Asset revaluation surpluss Retained earnings 536,000 230,000 184,000 950000 1636000 130880 1660880 24880
Thi My Phung NGUYEN 11800724 31000 1560000 Inventories Land Vehicle 234,000 468,000 546,000 655,000 109,000 4 421,000 842,000 983,000 90 10 187000 374000 437000 130900 261800 305900 Share capital Retained earnings General reserve 546,000 234,000 187,000 967000 1665600 166560 1726560 60960
Rohit BUDHATHOKI 11800730 31000 1572000 Inventories Land Machinery 236,000 472,000 550,000 660,000 110,000 8 425,000 850,000 990,000 91 9 189000 378000 440000 132300 264600 308000 Share capital General reserve Asset revaluation surpluss 550,000 236,000 189,000 975000 1679900 151191 1723191 43291
Jin Woo HONG 11800781 33000 1674000 Inventories Land Plant 251,000 502,000 586,000 703,000 117,000 5 452,000 904,000 1,055,000 92 8 201000 402000 469000 140700 281400 328300 Share capital Asset revaluation surpluss Retained earnings 586,000 251,000 201,000 1038000 1788400 143072 1817072 28672
Thi Diem Huong DINH 11800840 36000 1792000 Inventories Land Equipment 269,000 538,000 627,000 752,000 125,000 10 484,000 968,000 1,129,000 90 10 215000 430000 502000 150500 301000 351400 Share capital Retained earnings General reserve 627,000 269,000 215,000 1111000 1913900 191390 1983390 69490
Sarwagya ADHIKARI 11800852 36000 1816000 Inventories Land Furniture 272,000 545,000 636,000 763,000 127,000 4 490,000 981,000 1,145,000 91 9 218000 436000 509000 152600 305200 356300 Share capital General reserve Asset revaluation surpluss 636,000 272,000 218,000 1126000 1940100 174609 1990609 50509
Andre THE 11800878 37000 1868000 Inventories Land Vehicle 280,000 560,000 654,000 785,000 131,000 8 504,000 1,008,000 1,177,000 92 8 224000 448000 523000 156800 313600 366100 Share capital Asset revaluation surpluss Retained earnings 654,000 280,000 224,000 1158000 1994500 159560 2027560 33060
Ernita SUNG 11800937 40000 1986000 Inventories Land Machinery 298,000 596,000 695,000 834,000 139,000 5 536,000 1,073,000 1,251,000 90 10 238000 477000 556000 166600 333900 389200 Share capital Retained earnings General reserve 695,000 298,000 238,000 1231000 2120700 212070 2198070 77370
Anjit GURUNG 11800948 40000 2008000 Inventories Land Plant 301,000 602,000 703,000 844,000 141,000 10 542,000 1,084,000 1,265,000 91 9 241000 482000 562000 168700 337400 393400 Share capital General reserve Asset revaluation surpluss 703,000 301,000 241,000 1245000 2144500 193005 2201005 56505
Cavin GUNAWAN 11800955 40000 2022000 Inventories Land Equipment 303,000 607,000 708,000 850,000 142,000 4 545,000 1,093,000 1,274,000 92 8 242000 486000 566000 169400 340200 396200 Share capital Asset revaluation surpluss Retained earnings 708,000 303,000 243,000 1254000 2159800 172784 2194784 34984
Suman GIRI 11800959 41000 2030000 Inventories Land Furniture 305,000 609,000 711,000 853,000 142,000 8 549,000 1,096,000 1,280,000 90 10 244000 487000 569000 170800 340900 398300 Share capital Retained earnings General reserve 711,000 305,000 244,000 1260000 2170000 217000 2247000 77000
Lita YUNITA 11800973 41000 2058000 Inventories Land Vehicle 309,000 617,000 720,000 864,000 144,000 5 556,000 1,111,000 1,296,000 91 9 247000 494000 576000 172900 345800 403200 Share capital General reserve Asset revaluation surpluss 720,000 309,000 247,000 1276000 2197900 197811 2255811 57911
Manoj BHANDARI 11800975 41000 2062000 Inventories Land Machinery 309,000 619,000 722,000 866,000 144,000 10 556,000 1,114,000 1,300,000 92 8 247000 495000 578000 172900 346500 404600 Share capital Asset revaluation surpluss Retained earnings 722,000 309,000 247,000 1278000 2202000 176160 2238160 36160
Thi Huong Ly PHAN 11800976 41000 2064000 Inventories Land Plant 310,000 619,000 722,000 866,000 144,000 4 558,000 1,114,000 1,300,000 90 10 248000 495000 578000 173600 346500 404600 Share capital Retained earnings General reserve 722,000 310,000 248,000 1280000 2204700 220470 2284470 79770
Ranjita CHAPAGAIN 11800978 41000 2068000 Inventories Land Equipment 310,000 620,000 724,000 869,000 145,000 8 558,000 1,116,000 1,303,000 91 9 248000 496000 579000 173600 347200 405300 Share capital General reserve Asset revaluation surpluss 724,000 310,000 248,000 1282000 2208100 198729 2266729 58629
Tran Ha Nam PHUNG 11801000 42000 2112000 Inventories Land Furniture 317,000 634,000 739,000 887,000 148,000 5 571,000 1,141,000 1,330,000 92 8 254000 507000 591000 177800 354900 413700 Share capital Asset revaluation surpluss Retained earnings 739,000 317,000 253,000 1309000 2255400 180432 2292432 37032
Pabita ROKA MAGAR 11801004 42000 2120000 Inventories Land Vehicle 318,000 636,000 742,000 890,000 148,000 10 572,000 1,145,000 1,336,000 90 10 254000 509000 594000 177800 356300 415800 Share capital Retained earnings General reserve 742,000 318,000 254,000 1314000 2263900 226390 2346390 82490
Rita CHHETRI 11801006 42000 2124000 Inventories Land Machinery 319,000 637,000 743,000 892,000 149,000 4 574,000 1,147,000 1,337,000 91 9 255000 510000 594000 178500 357000 415800 Share capital General reserve Asset revaluation surpluss 743,000 319,000 255,000 1317000 2268300 204147 2328147 59847
Saksham K C 11801021 43000 2154000 Inventories Land Plant 323,000 646,000 754,000 905,000 151,000 8 581,000 1,163,000 1,357,000 92 8 258000 517000 603000 180600 361900 422100 Share capital Asset revaluation surpluss Retained earnings 754,000 323,000 258,000 1335000 2299600 183968 2337968 38368
Alina SHRESTHA 11801023 43000 2158000 Inventories Land Equipment 324,000 647,000 755,000 906,000 151,000 5 583,000 1,165,000 1,359,000 90 10 259000 518000 604000 181300 362600 422800 Share capital Retained earnings General reserve 755,000 324,000 259,000 1338000 2304700 230470 2388470 83770
Samir Jung KARKI 11801053 44000 2218000 Inventories Land Furniture 333,000 665,000 776,000 931,000 155,000 10 599,000 1,197,000 1,397,000 91 9 266000 532000 621000 186200 372400 434700 Share capital General reserve Asset revaluation surpluss 776,000 333,000 266,000 1375000 2368300 213147 2431147 62847
Sanam GARBUJA 11801064 45000 2240000 Inventories Land Vehicle 336,000 672,000 784,000 941,000 157,000 4 605,000 1,210,000 1,411,000 92 8 269000 538000 627000 188300 376600 438900 Share capital Asset revaluation surpluss Retained earnings 784,000 336,000 269,000 1389000 2392800 191424 2431424 38624
Ciu Sian SIAW 11801080 45000 2272000 Inventories Land Machinery 341,000 682,000 795,000 954,000 159,000 8 614,000 1,228,000 1,431,000 90 10 273000 546000 636000 191100 382200 445200 Share capital Retained earnings General reserve 795,000 341,000 273,000 1409000 2427500 242750 2514750 87250
Dwi Yanti TJHUNG 11801084 46000 2280000 Inventories Land Plant 342,000 684,000 798,000 958,000 160,000 5 616,000 1,231,000 1,436,000 91 9 274000 547000 638000 191800 382900 446600 Share capital General reserve Asset revaluation surpluss 798,000 342,000 274,000 1414000 2435300 219177 2499177 63877
Namita MAHARJAN 11801112 47000 2336000 Inventories Land Equipment 350,000 701,000 818,000 982,000 164,000 10 630,000 1,262,000 1,472,000 92 8 280000 561000 654000 196000 392700 457800 Share capital Asset revaluation surpluss Retained earnings 818,000 350,000 280,000 1448000 2494500 199560 2535560 41060
Karina SHRESTHA 11801127 47000 2366000 Inventories Land Furniture 355,000 710,000 828,000 994,000 166,000 4 639,000 1,278,000 1,490,000 90 10 284000 568000 662000 198800 397600 463400 Share capital Retained earnings General reserve 828,000 355,000 284,000 1467000 2526800 252680 2618680 91880
Rajesh GIRI 11801134 48000 2380000 Inventories Land Vehicle 357,000 714,000 833,000 1,000,000 167,000 8 643,000 1,285,000 1,499,000 91 9 286000 571000 666000 200200 399700 466200 Share capital General reserve Asset revaluation surpluss 833,000 357,000 286,000 1476000 2542100 228789 2608789 66689
Bibek KHATRI 11801435 60000 2982000 Inventories Land Machinery 447,000 895,000 1,044,000 1,253,000 209,000 5 805,000 1,611,000 1,879,000 92 8 358000 716000 835000 250600 501200 584500 Share capital Asset revaluation surpluss Retained earnings 1,044,000 447,000 358,000 1849000 3185300 254824 3236824 51524
Chiyako SAKASAI 11801449 60000 3010000 Inventories Land Plant 452,000 903,000 1,054,000 1,265,000 211,000 10 814,000 1,625,000 1,897,000 90 10 362000 722000 843000 253400 505400 590100 Share capital Retained earnings General reserve 1,054,000 452,000 361,000 1867000 3215900 321590 3331590 115690
Hiromi AOKI 11801451 60000 3014000 Inventories Land Equipment 452,000 904,000 1,055,000 1,266,000 211,000 4 814,000 1,627,000 1,899,000 91 9 362000 723000 844000 253400 506100 590800 Share capital General reserve Asset revaluation surpluss 1,055,000 452,000 362,000 1869000 3219300 289737 3303737 84437
Thi Thu Hao NGUYEN 11801479 61000 3070000 Inventories Land Furniture 461,000 921,000 1,075,000 1,290,000 215,000 8 830,000 1,658,000 1,935,000 92 8 369000 737000 860000 258300 515900 602000 Share capital Asset revaluation surpluss Retained earnings 1,075,000 461,000 368,000 1904000 3280200 262416 3332416 52216
Muna GHISING TAMANG 11801515 63000 3142000 Inventories Land Vehicle 471,000 943,000 1,100,000 1,320,000 220,000 5 848,000 1,697,000 1,980,000 90 10 377000 754000 880000 263900 527800 616000 Share capital Retained earnings General reserve 1,100,000 471,000 377,000 1948000 3355700 335570 3477570 121870
Sweta SHARMA 11801516 63000 3144000 Inventories Land Machinery 472,000 943,000 1,100,000 1,320,000 220,000 10 850,000 1,697,000 1,980,000 91 9 378000 754000 880000 264600 527800 616000 Share capital General reserve Asset revaluation surpluss 1,100,000 472,000 377,000 1949000 3357400 302166 3446166 88766
Shiwani THAPA 11801525 63000 3162000 Inventories Land Plant 474,000 949,000 1,107,000 1,328,000 221,000 4 853,000 1,708,000 1,993,000 92 8 379000 759000 886000 265300 531300 620200 Share capital Asset revaluation surpluss Retained earnings 1,107,000 474,000 379,000 1960000 3376800 270144 3432144 55344
Tara KAFLE PANDE 11801526 63000 3164000 Inventories Land Equipment 475,000 949,000 1,107,000 1,328,000 221,000 8 855,000 1,708,000 1,993,000 90 10 380000 759000 886000 266000 531300 620200 Share capital Retained earnings General reserve 1,107,000 475,000 380,000 1962000 3379500 337950 3501950 122450
Sonam SHAHI 11801595 66000 3302000 Inventories Land Furniture 495,000 991,000 1,156,000 1,387,000 231,000 5 891,000 1,784,000 2,081,000 91 9 396000 793000 925000 277200 555100 647500 Share capital General reserve Asset revaluation surpluss 1,156,000 495,000 396,000 2047000 3526800 317412 3619412 92612
Thuy Linh NGUYEN 11801602 66000 3316000 Inventories Land Vehicle 497,000 995,000 1,161,000 1,393,000 232,000 10 895,000 1,791,000 2,090,000 92 8 398000 796000 929000 278600 557200 650300 Share capital Asset revaluation surpluss Retained earnings 1,161,000 497,000 398,000 2056000 3542100 283368 3599368 57268
Ramandeep Kaur -- 11801638 68000 3388000 Inventories Land Machinery 508,000 1,016,000 1,186,000 1,423,000 237,000 10 914,000 1,829,000 2,135,000 90 10 406000 813000 949000 284200 569100 664300 Share capital Retained earnings General reserve 1,186,000 508,000 407,000 2101000 3618600 361860 3749860 131260
Roshani THAPA 11801658 69000 3428000 Inventories Land Plant 514,000 1,028,000 1,200,000 1,440,000 240,000 4 925,000 1,850,000 2,160,000 91 9 411000 822000 960000 287700 575400 672000 Share capital General reserve Asset revaluation surpluss 1,200,000 514,000 411,000 2125000 3660100 329409 3757409 97309
Yu Ya THWE 11801688 70000 3488000 Inventories Land Plant 523,000 1,046,000 1,221,000 1,465,000 244,000 8 941,000 1,883,000 2,198,000 92 8 418000 837000 977000 292600 585900 683900 Share capital Asset revaluation surpluss Retained earnings 1,221,000 523,000 419,000 2163000 3725400 298032 3786032 60632
Aasha Kiran SIMKHADA 11801693 70000 3498000 Inventories Land Plant 525,000 1,049,000 1,224,000 1,469,000 245,000 5 945,000 1,888,000 2,203,000 90 10 420000 839000 979000 294000 587300 685300 Share capital Retained earnings General reserve 1,224,000 525,000 420,000 2169000 3735600 373560 3871560 135960
Ushal SHRESTHA 11801786 74000 3684000 Inventories Land Plant 553,000 1,105,000 1,289,000 1,547,000 258,000 10 995,000 1,989,000 2,320,000 91 9 442000 884000 1031000 309400 618800 721700 Share capital General reserve Asset revaluation surpluss 1,289,000 553,000 442,000 2284000 3933900 354051 4038051 104151
Novianti -- 11900340 16000 792000 Inventories Land Plant 119,000 238,000 277,000 332,000 55,000 4 214,000 428,000 499,000 92 8 95000 190000 222000 66500 133000 155400 Share capital Asset revaluation surpluss Retained earnings 277,000 119,000 95,000 491000 845900 67672 859672 13772
Dipak GAISI 11900426 19000 964000 Inventories Land Plant 145,000 289,000 337,000 404,000 67,000 8 261,000 520,000 607,000 90 10 116000 231000 270000 81200 161700 189000 Share capital Retained earnings General reserve 337,000 145,000 116,000 598000 1029900 102990 1066990 37090
Sajina DAHAL 11900468 21000 1048000 Inventories Land Plant 157,000 314,000 367,000 440,000 73,000 5 283,000 565,000 661,000 91 9 126000 251000 294000 88200 175700 205800 Share capital General reserve Asset revaluation surpluss 367,000 157,000 126,000 650000 1119700 100773 1148773 29073
Alisha SHAKYA 11901282 54000 2676000 Inventories Land Plant 401,000 803,000 937,000 1,124,000 187,000 10 722,000 1,445,000 1,687,000 92 8 321000 642000 750000 224700 449400 525000 Share capital Asset revaluation surpluss Retained earnings 937,000 401,000 321,000 1659000 2858100 228648 2904648 46548
Anjana THAPA 11901304 54000 2720000 Inventories Land Plant 408,000 816,000 952,000 1,142,000 190,000 4 734,000 1,469,000 1,714,000 90 10 326000 653000 762000 228200 457100 533400 Share capital Retained earnings General reserve 952,000 408,000 326,000 1686000 2904700 290470 3010470 105770
ERROR:#VALUE! ERROR:#VALUE! Inventories Land Plant ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 8 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 91 9 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! Share capital General reserve Asset revaluation surpluss ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
ERROR:#VALUE! ERROR:#VALUE! Inventories Land Plant ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 5 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 92 8 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! Share capital Asset revaluation surpluss Retained earnings ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
ERROR:#VALUE! ERROR:#VALUE! Inventories Land Plant ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 10 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 90 10 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! Share capital Retained earnings General reserve ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!

Marking Guid

Find the student number in the drop-down list(in Assignment question list) to have the data related to the student
1. Acquisition analysis at 1 July 2019: 2- Business Combination Valuation at acquisition date: 2-Pre-acquisition entries at acquisition date:
Net fair value of identifiable assets and liabilities of Alma Ltd =
Inventories Dr ERROR:#N/A ERROR:#N/A ERROR:#N/A
ERROR:#N/A ERROR:#N/A Deferred tax liability Cr ERROR:#N/A ERROR:#N/A ERROR:#N/A
ERROR:#N/A ERROR:#N/A BCVR Cr ERROR:#N/A ERROR:#N/A ERROR:#N/A
ERROR:#N/A ERROR:#N/A Business combination valuation reserve Dr ERROR:#N/A
ERROR:#N/A ERROR:#N/A Land Dr ERROR:#N/A Goodwill Dr ERROR:#N/A
Land-BCVR-(FV-CA)*(1-30%) ERROR:#N/A Deferred tax liability Cr ERROR:#N/A Shares in Alma Ltd Cr ERROR:#N/A
ERROR:#N/A ERROR:#N/A BCVR Cr ERROR:#N/A
3-NCI share of equity at acquisition date:
Fair value of Identifiable net asset= ERROR:#N/A Accumulated depreciation Dr ERROR:#N/A
ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A
Consideration transferred = ERROR:#N/A ERROR:#N/A ERROR:#N/A
NCI in Davis Ltd= ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A
Aggregate= ERROR:#N/A Deferred tax liability Cr ERROR:#N/A Business combination valuation reserve Dr ERROR:#N/A
BCVR Cr ERROR:#N/A NCI Cr ERROR:#N/A
Goodwill acquired by Parent only= ERROR:#N/A ERROR:#N/A
4- Business Combination Valuation 30/06/2020: 4- Pre-acquisition 30/06/2020: 4- NCI 30/06/2020:
Cost of sales Dr ERROR:#N/A ERROR:#N/A ERROR:#N/A Share of equity:
Income tax expense Cr ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A
Transfer from BCVR Cr ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A ERROR:#N/A
Business combination valuation reserve Dr ERROR:#N/A ERROR:#N/A ERROR:#N/A
Land Dr ERROR:#N/A Goodwill Dr ERROR:#N/A Business combination valuation reserve Dr ERROR:#N/A
Deferred tax liability Cr ERROR:#N/A Shares in Alma Ltd Cr ERROR:#N/A NCI Cr ERROR:#N/A
BCVR Cr ERROR:#N/A
Transfer from BCVR Dr ERROR:#N/A Share of changes in equity from 1/7/19 to 30/6/20:
Accumulated depreciation Dr ERROR:#N/A BCVR Cr ERROR:#N/A
ERROR:#N/A ERROR:#N/A NCI share of profit Dr ERROR:#N/A
NCI Cr ERROR:#N/A
ERROR:#N/A ERROR:#N/A
Deferred tax liability Cr ERROR:#N/A Transfer from BCVR Dr ERROR:#N/A
BCVR Cr ERROR:#N/A BCVR Cr ERROR:#N/A
Depreciation expense Dr ERROR:#N/A
Accumulated depreciation Cr ERROR:#N/A
Deferred tax liability Dr ERROR:#N/A
Income tax expense Cr ERROR:#N/A

Marking Feedback note

Criteria Mark
Interpretation and representation
Value 20% (Possible mark:20)
Calculations
Value 50%(Possible mark:50)
Recommendations / conclusions
Value 10% (Possible mark:10)
Analysis
Value 10% (Possible mark:10)
Assumptions
Value 10% (Possible mark:10)
Communication
Value 10% (Possible mark:10)
Mark (out of 100) 0
Mark (out of 20) 0
Less: Penalty
Total mark 0

Rubric