Corporate Accounting - Maharshi Dayanand University, Rohtak

12 dEiuh ys[kkadu
(1) vfèkÑr iwath ;k vafdr iwath (Authorised Capital or Nominal Capital)µ,slh iwath dk o.kZu dEiuh ds ik"kZn~
lhek fu;e esa gksrk gSA ;g iwath dh og vfèkdre jkf'k gS ftldks ,df=kr djus ds fy, dEiuh vfèkÑr gksrh gSA
bldks iathÑr iwath (Registred Capital) vFkok vafdr iwath (Nominal Capital) Hkh dgrs gSaA dEiuh vius thou dky esa
dHkh Hkh bl jkf'k ls T;knk ds va'k fuxZfer ugha dj ldrhA
(2) fuxZfer iwath (Issued Capital)µfuxZfer iwath dEiuh dh vfèkÑr iwath dk og Hkkx gS tks turk dks tkjh fd;k
tkrk gSA blesa ik"kZn~ lhek fu;e ds vfHknkrkvksa (Subscribes) }kjk fd, x, va'kksa dks Hkh 'kkfey fd;k tkrk gSA
vfèkÑr iwath dk tks Hkkx tkjh ugha fd;k tkrk og vfuxZfer iwath (Unissued Capital) dgykrk gSA
(3) izkfFkr iwath (Subscribed Capital)µfuxZfer iwath dk og Hkkx ftlds fy, dEiuh dks turk ls izkFkZuk&i=k
(Applications) izkIr gksa] izkfFkZr iwath dgykrk gSa blesa cksul va'k o jksdM+ ds vykok vU; fdlh izfrQy ds cnys esa fn;s
x;s va'k lfEefyr fd;s tkrs gSaA
(4) ;kfpr iwath ;k ekaxh xbZ iwath (Called-up Capital)µvfèkdkj dEifu;ka leLr izkfFkZr iwath dh jkf'k ,d lkFk u
ekax dj fdLrksa esa ekaxrh gSa tSls dqN Hkkx vkosnu ij] dqN vkcaVu ij rFkk 'ks"k Hkkx ;kpukvksa esa ek¡xk tkrk gSA vr%
izkfFkr iwath dk tks Hkkx dEiuh }kjk ekax fy;k x;k gS og ;kfpr iwath ;k ek¡xh xbZ iw¡th (Called-up Capital) dgykrh
gSA ;fn leLr izkfFkZr iw¡th ek¡x yh tk, rks izkfFkZr vkSj ;kfpr iw¡th eas dksbZ vUrj ugha jgrkA va'kèkkfj;ksa }kjk tks ek¡xh
xbZ jkf'k ugha pqdkbZ tkrh mls cdk;k ek¡x jkf'k (Calls-in-arrears) dgrs gSaA izkfFkZr iw¡th dk tks Hkkx ek¡xk ugha x;k mls
v;kfpr iw¡th (Uncalled Capital) dgrs gSaA
(5) iznÙk ;k pqdrk iw¡th (Paid-up Capital)µ;kfpr iwath dk og Hkkx tks turk }kjk dEiuh dks ns fn;k tkrk gS
pqdrk iwath (Paid-up Capital) dgykrk gSA nwljs 'kCnksa esa ek¡xh xbZ jkf'k (Called-up Capital) esa ls cdk;k ek¡x jkf'k
(Calls-in arrears) kVkus ds ckn pqdrk iw¡th (Paid-un Capital) izkIr gksrh gSA
(6) lafpr ;k vkjf{kr iwath (Reserve Capital)µdEiuh dks ;g vfèkdkj gS fd og ,d fo'ks"k izLrko ikl djds ;g
fu.kZ; dj ldrh gS fd dEiuh dh izkfFkZr iw¡th (Subscribed Capital) dk og Hkkx tks vHkh rd ek¡xk ugha x;k gSA og
dsoy dEiuh ds lekiu dh n'kk esa gh ek¡xk tk,xkA va'k iw¡th ds ,sls Hkkx dks lafpr iw¡th ;k vkjf{kr iw¡th dgrs gSaA
;g iw¡th dEiuh ds lekiu dh n'kk esa dEiuh ds _.knkrkvksa lqj{kk iznku djrh gSA
dEiuh dh iw¡th ds oxhZdj.k fuEu mnkgj.k ls le> ldrs gSaA
mnkgj.kµ,d dEiuh dh vfèkÑr iw¡th 10,00,000 #i;s gS tks nl&nl #i;s ds 1,00,000 va'kksa esa foHkkftr gSA dEiuh
us 60,000 va'k tkjh fd, ftldk Hkqxrku fuEu izdkj ls gksuk gSµvkosnu ij 2 #i;s vkcaVu ij 3 #i;s] izFke ;kpuk
ij 2.50 #i;s o vfUre ;kpuk ij 2.50 #i;sA
50,000 va'kksa ds fy, vkosnu izkIr gq,A vkcaVu ij jksfgr ds 1,000 va'kksa ds 3,000 #i;s ds vfrfjDr ckdh lkjh jkf'k
izkIr gks xbZA dEiuh us ;kpukvksa dh jkf'k ugha ekaxh gSA
BALANCE SHEET OF A COMPANY
as on............
Liabilities Amount Assets Amount
Rs.
Rs.
Share Capital Cash at Bank 2,47,000
Authorised Capital :
1,00,000 Shares of Rs. 10 each 10,00,000