Corporate Accounting - Maharshi Dayanand University, Rohtak

14 dEiuh ys[kkadu
va'kksa ds fy, izkFkZuk&i=k vkuk (Receipt of Application for Shares)µlkoZtfud dEiuh viuh iwath ,df=kr djus ds
fy, turk esa izfooj.k (Prospectus) fuxZfer djrh gSA izfooj.k esa dEiuh ds vuqlwfpr cSad ds uke dk Hkh mYys[k dj
fn;k tkrk gSA va'k Ø; djus ds bPNqd O;fDr va'k ds vafdr ewY; dh de ls de 5% jkf'k izkFkZuk i=k lfgr dEiuh
ds cSad eas Hkst nsrs gSaA izkFkZuk i=k vkus dh vfUre frfFk ds ckn cSad ,d lwph (Statement) cukdj dEiuh ds dk;kZy;
esa Hkst nsrk gSA dEiuh ds dk;kZy; esa lHkh izkFkZuk&i=k vk tkus ij mu ij Øe la[;k (Serial No.) fy[k fn;k tkrk gS
vkSj mudk iw.kZ ys[kk ^^izkFkZuk i=k izkIr ,oa vkcaVu cgh (Share Application and Allotment Book) esa fd;k tkrk gSA**
va'kksa dk vkcaVu (Allotment of Shares) U;wure jkf'k ls vfèkd jde ds izkFkZuk&i=k vkus ij va'kksa dk vkcaVu fd;k
tkrk gSA vr% izfooj.k fuxZfer djus ds 120 fnu ds vUnj va'kksa dk vkcaVu dj fn;k tkrk gSA izkFkZuk&i=k va'k [kjhnus
ds dsoy izLrko ek=k gksrs gSa mUgsa vkcaVu }kjk izlafons dk :i iznku fd;k tkrk gSA bl ckr dk dEiuh dks iw.kZ
vfèkdkj gksrk gS fd og ftl O;fDr dks ftrus va'k nsuk pkgs ml O;fDr dks mrus va'k ns vkSj ftl O;fDr dks va'k u
nsuk pkgs mls va'k u nsA ftu izkfFkZ;ksa dks va'k fn, tkrs gSa mUgsa vkcaVu i=k (Letter of Allotment) Hkst fn;k tkrk gS
ftu izkfFkZ;ksa dks va'k ugha fn;s tkrs mUgsa [ksn i=k (Letter of Regret) Hkst fn;k tkrk gSA va'kksa dk vkcaVu gksus ls iwoZ
izkFkhZ dks viuk èku okil ysus dk vfèkdkj gSA ftu O;fDr;ksa dk va'k fn;s tkrs mUgsa izkFkZuk&i=k (Share Certificates)
Hkst fn;k tkrk gSA bl izek.k&i=k esa va'kksa dh la[;k] jde rFkk vko';d fooj.k fy[kk jgrk gSA dEiuh ds deZpkjh
va'kèkkfj;ksa ls izkIr jde dk ys[kk le;kuqlkj ^izkFkZuk&i=k ,oa vkcaVu cgh* (Application and Allotment Book) esa djrs
gSa ftudk uewuk lkeus fn;k x;k gSA
va'kksa ij ekaxsa (Calls on Shares) tc va'kksa dk vkcaVu dj fn;k tkrk gS rks 'ks"k jde dh ekax le;≤ ij
vko';drkuqlkj dh tkrh gSA izk;% 'ks"k jde izFke ekax (First Call) f}rh; ekax (Second Call) vkSj vfUre ekax (Final
Call) ds :i esa dh tkrh gSA fofHkUu ekaxksa dk iw.kZ ys[kk ekax cgh (Calls Book) esa fd;k tkrk gS ftldk uewuk lkeus
fn;k x;k gSA ;kpuk dh jkf'k ekaxus ds fy, leLr va'kèkkfj;ksa dks i=k Hksts tkrs gSaA ;kpuk dh jkf'k ekaxus ds fy,
leLr va'kèkkfj;ksa dks i=k Hksts tkrs gSaA dEiuh }kjk lwpuk Hkstus ij gh va'kèkkjh ;kpuk jkf'k dk Hkqxrku djus ds fy,
ftEesnkj gksrk gSA ;kpuk ds lEcUèk esa fuEu fu;eksa dk ikyu gksuk pkfg,A
(1) ;kpuk jkf'k pqdkus ds fy, va'kèkkjh dks de ls de 14 fnu dk uksfVl fn;k tkuk pkfg,A
(2) nks ;kpukvksa ds eè; de ls de ,d ekg dk vUrj gksuk pkfg,A
(3) dksbZ Hkh ;kpuk va'kksa ds vafdr ewY; ds 25% ls vfèkd jkf'k dh ugha gksuh pkfg,A
(4) izR;sd ;kpuk i=k (Call Notice) esa Hkqxrku dh vfUre frfFk] jkf'k] Hkqxrku izkIr djus ds fy, vfèkÑr cSdksa o
mudh czkapksa ds uke] va'kèkkjh dk uke o irk Li"V :i ls of.kZr gksuk pkfg,A