Corporate Accounting - Maharshi Dayanand University, Rohtak

32 dEiuh ys[kkadu
To Share Capital A/c 6,00,000
To Share Premium A/c 2,00.000
(Being Share Allotment money due including-premium)
Bank A/c Dr. 6,00,000
To Share Allotment A/c 6,00,000
(Being share allotment money received)
Share First & Final Call A/c Dr. 8,00,000
To Share Capital A/c 8,00,000
(Being first Call due)
Bank A/c Dr. 6,00,000
Calls in Advance A/c 2,00,000
To Share First & Final Call 8,00,000
(Being first call received and balance of Rs. 2,00,000 adjusted from
calls in advance)
BALANCE SHEET
as on . . . . . . . . . . . .
Rs.
Rs.
Share Capital : Cash at Bank 22,00,000
Authorised : 40,00,000
4,00,000 Shares of Rs. 10 each
Issued, Subs. and Paid-up
2,00,000 Shares of Rs. 10 each 20,00,000
Reserve & Surplus:
Share Premium 2,00,000
22,00,000 22,00,000
va'kksa dks tCr djuk ;k va'kksa dk gj.k
(Forfeiture of Shares)
ftl O;fDr dks va'kksa dk vkcaVu gks tkrk gS og dEiuh dk va'kèkkjh dgykrk gS pkgs mlus dsoy vkosnu jkf'k dk
Hkqxrku dj j[kk gksA ckn esa og vkcaVu jkf'k ;k ;kpuk jkf'k dk Hkqxrku ugha djrk rks dEiuh vfèkfu;e }kjk iznÙk
vfèkdkj ls dEiuh dk lapkyd eaMy ,sls va'kksa dks tCr (Forfeit) dj ldrk gSA va'kksa dks tCr djus dk vFkZ gS fd nks"kh
va'kèkkjh ds vkcaVu dks jí djds mu ij izkIr jkf'k okfil u ykSVkuk ;k izkIr jkf'k dk gj.k djukA