Corporate Accounting - Maharshi Dayanand University, Rohtak

22 dEiuh ys[kkadu
Issued & Subscribed Capital:
20,000 9% Preference Shares
of Rs. 100 each 20,00,000
3,00,000 Equity Shares of
Rs. 10 each 30,00,000 50,00,000
Paid up Capital:
20,000 9% Preference Shares
of Rs. 100 each 20,00,000
3,00,000 Equity Shares of
Rs. 10 each 30,00,000 50,00,000
50,00,000 50,00,000
,d dEiuh }kjk va'kksa dks fuxZfer djus ds vxz rhu izeq[k vkèkkj gSaA dEiuh buesa ls fdlh Hkh ,d vkèkkj ij va'kksa dk
fuxZeu dj ldrh gSA
(1) leewY; ij va'kksa dk fuxZeu (Issue of Shares at Par)
(2) izhfe;e ij va'kksa dk fuxZeu (Issue of Shares at Premium)
(3) dVkSrh ;k NwV ij va'kksa dk fuxZeu (Issue of Shares at Discount)
leewY; ij va'kksa dk fuxZeu
(Issue of Shares at Par)
;fn va'kksa dk fuxZeu muds vafdr ewY; (Nominal Value or Face Value) ij fd;k tkrk gS tksfd izR;sd va'k izek.k&i=k
ij fy[kk jgrk gS rks bls leewY; ij fuxZeu dgk tkrk gSA tSls 10 #i;s okyk va'k 10 #i;s esa rFkk 100 #i;s okyk
va'k 100 #i;s esa fuxZfer djuk vFkkZr~ vafdr ewY; ls u rks T;knk jkf'k yh tk, u gh deA
va'kksa dk izhfe;e ij fuxZeu
(Issue of Shares at Premium)
;fn dEiuh vius va'kksa dks vafdr ewY; (Nominal Values or Face Value) ls vfèkd ewY; ij fuxZfer djuh gS rks vafdr
ewY; ls ftruh vfèkd gksrh gS og izhfe;e dgykrh gSA mnkgj.k ds fy,] ;fn ,d dEiuh vius 100 #i;s okys va'k 115
#i;s esa fuxZfer djrh gS rks 15 #i;s izhfe;e dgyk,xkA Hkkjrh; dEiuh vfèkfu;e ds vuqlkj izhfe;e dh dksbZ
vfèkdre lhek ugha gSA dEiuh vius va'kksa ij ftruk izhfe;e olwy ldrh gSA ;g dEiuh dh [;kfr ij fuHkZj
djrk gSA
va'k izhfe;e dEiuh dk lkekU; ykHk ugha gS vr% ;g ykHk&gkfu [kkrs esa ØsfMV ugha fd;k tkrkA ;g ,d iwathxr
(Capital) ykHk gS blfy, izhfe;e dh jkf'k dks ,d vyx [kkrs (Share Premium A/c) esa ØsfMV dj fn;k tkrk gS rFkk
o"kZ ds vUr esa 'ks"k (Balance) fpês ds nkf;Ro i{k esa lap; ,oa vkfèkD; (Reserve and Surplus) 'kh"kZd ds vUrxZr fn[kk;k
tkrk gSA
dEiuh vfèkfu;e va'k izhfe;e dk mi;ksx djds ykHkka'k ckaVus ij izfrcUèk yxkrk gSA va'k izhfe;e dk mi;ksx dsoy
vfèkfu;e dh èkkjk 78 esa fn;s x;s mís';ksa ds fy, gh fd;k tkrk ldrk gSA fuEu gSµ
(1) izkjfEHkd O;;ksa dks vifyf[kr djus ds fy,