Corporate Accounting - Maharshi Dayanand University, Rohtak

24 dEiuh ys[kkadu
dVkSrh ;k NwV ij va'kksa dk fueZeu
(Issue of Shares at a Discount)
tc dksbZ dEiuh vius va'kksa dks muds vafdr ewY; ls de ij fuxZfer djrh gS rks va'kksa ds ,sls fuxZeu dks va'kksa dk
dVkSrh ij fuxZeu dgrs gSaA ;fn 100 #i;s vafdr ewY; okys va'k 92 #i;s izfr va'k dh nj ls fuxZfer fd;s rks (Rs.
100—Rs. 92) 8% dVkSrh dgyk,xhA lkekU;r% dEifu;ka va'kksa dks dVkSrh ij fuxZfer ugha dj ldrhA ijUrq ;fn dksbZ
dEiuh] Hkkjrh; dEiuh vfèkfu;e dh èkkjk 79 esa nh gqbZ fuEu 'krs± iwjh dj ysrh gS rks og vius va'kksa dk dVkSrh ij Hkh
fuxeu dj ldrh gSA
(1) u, izdkj ds va'k dVkSrh ij fuxZfer ugha fd;s tk ldrs vFkkZr~ va'k ,slh Js.kh ds gksus pkfg, tks igys Hkh fuxZfer
d, tk pqds gksA
(2) dVkSrh ij va'kksa ds fuxZeu ds lEcUèk esa dEiuh dh lkèkkj.k lHkk esa ,d izLrko ikl fd;k x;k gks rFkk dEiuh ykW
cksMZ dh LohÑfr Hkh izkIr dj yh xbZ gksA
(3) dVkSrh dh vfèkdre nj mijksDr izLrko esa Li"V of.kZr gksuh pkfg, tks fd va'kksa ds ewY; ds 10% ls vfèkd u gksA
ijUrq dEiuh ykW cksMZ 10 izfr'kr ls vfèkd dVkSrh dh vuqefr Hkh ns ldrk gSA
(4) dEiuh dks O;kikj izkjEHk djus dk izek.k&i=k izkIr gq, de ls de ,d o"kZ O;rhr gks pqdk gSA
(5) dEiuh ykW cksMZ ls LohÑfr izkIr gksus ds ckn nks eghuksa ds vUnj (With in two months) va'kksa dk fuxZeu djuk
vko';d gSA mijksDr 'krks± ls ;g vFkZ Hkh fudyrk gS fd
(i) ,d ubZ dEiuh izkjEHk esa vius va'k dVkSrh ij fuxZfer ugha dj ldrhA
(ii) iqjkuh dEiuh }kjk Hkh u;s izdkj ds va'k ¼ftl izdkj ds va'k igys fuxZfer ugha fd, x;s½ dVkSrh ij fuxZfer ugha
fd;s tk ldrsA
ys[kkadu
(Accounting Treatment)
va'k ds fuxZeu ij nh xbZ dVkSrh ,d iwathxr gkfu (Capital Loss) gS vr% bls ,d vyx [kkrs ‘Discount on Issue of
Shares Account’ esa MsfcV fd;k tkrk gS bls rc rd fpês ds lEifÙk i{k esa fofoèk [kps± (Miscellaneous Expenditure)
'kh"kZd ds vUrxZr fn[kkrs gSa tc rd fd iwjh jkf'k vifyf[kr u dj nh tk,A
uksVµ;|fi va'kksa ds fuxZeu ij nh xbZ dVkSrh dks vifyf[kr djuk dkuwuu vko';d ugha gS fQj Hkh bls cgqr le;
rd fpës esa fn[kkuk mfpr ugha gksrk blfy, dqN o"kks± esa èkhjs&èkhjs ls vifyf[kr dj nsuk pkfg,A
lkekU;r% dVkSrh dh jkf'k dk ys[kk va'kksa dh vkcaVu jkf'k ns; gksus ds le; fd;k tkrk gSA
vkcaVu jkf'k ns; (Due) gksus ijµ
Share Allotment A/c
Dr.
Discount on Issue of Shares A/c
To Share Capital A/c
dVkSrh dh jkf'k dks vifyf[kr djus ijµ
Profit and Loss Account
To Discount on Issue of Shares A/c
Dr.
Dr.
(With the amount of discount written-off)