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      1 DISADVANTAGES OF HOLDING COMPANIES. There is a possibility of fraudulent manipulation of accounts. Inter company transaction may not be at a fair prices.
      Presentation of accounts by Holding Companies. 1.6. AS. The problem of unrealized profit arises in those cases where the companies of the same group
      9.11 Terminal Questions/Exercises. 9.0 OBJECTIVES. After studying this unit, you should be able to: • Understand the meaning of Holding Company;.Practice Questions. Accounts of Holding Company. Problem I: Loss by Fire and Problem II: Bonus Issue out of Pre Acquisition Profits and Abnormal Loss
      Revenue transactions of the business. Net Revenue Account – Profit and Loss Appropriation. Account – Transactions related to capital like interest, dividends
      in Schedule VI, the holding company may also publish in a consolidated Balance sheet in which the assets and liabilities of all the subsidiaries are given along
      Holding Companies: Problems and Solutions | Accounting · 1. Bills Receivable of X Ltd. include Rs. 10,000 accepted by Y Ltd. · 2. Debtors of X Ltd. include Rs.
      In a partly owned subsidiary, some of the shareholders do not sell their shares to the holding company. Such shareholders are known as “Minority Shareholders”.

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