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प्रश्न
200 equity shares of ₹10 each issued at par were forfeited for non-payment of first call of ₹3 per share. Final call of ₹2 per share was not yet called. By which amount the share capital will be debited on forfeiture?
विकल्प
₹ 2,000
₹ 1,600
₹ 1,000
₹ 2,200
MCQ
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उत्तर
₹ 1,600
Explanation:
On forfeiture of shares capital account will be debited with called up account.
Amount debited to Share Capital Account = `200 xx ₹ (10 - 20)`
= `200 xx ₹8 = ₹ 1,600`
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