Corporate Accounting - Maharshi Dayanand University, Rohtak

28 dEiuh ys[kkadu
(b) ;kpuk jkf'k ns; gksus ijµvfxze ;kpuk izkIr gksus ds ckn Hkh ;kpuk iwjh jkf'k ls ns; fn[kkbZ tkrh gSA
Share............Call A/c Dr. (With full amount of Call)
To Share Capital
(c) ;kpuk jkf'k izkIr gksus ij (On receiving Call money)
Bank A/c Dr. (Amount received)
Calls-in-Arrears A/c Dr. (Amount of this call received in advance)
To Share...........Call A/c (Total of the above two)
vfxze ;kpukvksa ij C;kt (Interest on Calls-in-Advance)
vfxze ;kpukvksa ij dEiuh dks vUrfuZ;eksa esa nh xbZ nj C;kt nsuk iM+rk gSA ;fn vUrfuZ;eksa esa vfxze ;kpukvksa ij C;kt
dh nj dk o.kZu ugha gS rks lkj.kh v Table A ds vuqlkj 6% okf"kZd C;kt nsuk vko';d gSA
izfof"V
Interest A/c
Dr.
To Bank A/c
uksVµ;fn iz'u esa C;kt dh nj u nh tk, rks fo|kfFkZ;ksa dks vfxze ;kpukvksa ij va'kèkkfj;ksa dks 6% okf"kZd C;kt dk
Hkqxrku djuk pkfg,A
Illustration 2.
Nirma Ltd. issued 3,00,000 shares of Rs. 20 each being payable in four equal instalments. All the shares were applied
for and duly alloted on Ist January, 1997. The Allotment money was dully received on 31 st January; first call money
was received on 30th April. The second and final call was received on 31st May. A holder of 4,000 shares had paid
the whole of the balance amount in anticipation of future calls along with the allotment. Interest was paid on calls in
advance @ 6% per annum according to the company’s articles. Journalise the above transactions in the books of the
company.
fujek fyfeVsM us 20 #- okys 3,00,000 va'k fuxZfer fd;s tks cjkcj dh pkj fdLrksa esa ns; FksA lHkh va'kksa ds fy,
vkosnu&i=k izkIr gq, vkSj mudk 1 tuojh] 1997 dks vkcaVu fd;k x;kA vkcaVu jkf'k 31 tuojh dks izkIr gqbZA izFke
ekax èkujkf'k 30 vizSy rd izkIr gqbZA f}rh; vkSj vfUre ek¡x jkf'k 31 ebZ rd izkIr gks xbZA 4,000 va'kksa ds ,d èkkjd
us vkcaVu jkf'k ds lkFk gh Hkkoh ekaxksa dh jkf'k dk igys gh Hkqxrku dj fn;kA dEiuh ds vUrfuZ;eksa ds vuqlkj vfxze
izkIr ekax jkf'k ij 6% okf"kZd nj ls C;kt fn;k tkrk gSA dEiuh dh iqLrdks esa mi;qZDr O;ogkjksa ds fy, vko';d
tuZy izfof"V;ka dhft,A
Solution :
JOURNAL
Rs.
Rs.
1997 Bank A/c Dr. 15,00,000
To Share Aplication A/c 15,00,000
(Being application money received)
Jan. 31 Share Application A/c Dr. 15,00,000