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प्रश्न
Harsha Ltd. was registered with an authorised capital of Rs. 25,00,000 divided into 2,50,000 Equity Shares of Rs. 10 each. Promoters of the company had undertaken to subscribe 25,000 Equity Shares of Rs. 10 each once the company was incorporated. The amount was paid by the subscribers and received by the company.
The company later issued at par 2,00,000 shares to the public for subscription. It received applications for 1,80.000 Equity Shares both through ASBA and physical mode. Shares were allotted to all the applicants.
Determine the Authorised Share Capital, Issued Share Capital and Subscribed Share Capital of Harsha Ltd.
खाता बही
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उत्तर
Notes to Accounts:
| Particulars | Amount (₹) |
| 1. Share Capital | |
| Authorised Capital | |
| 2,50,000 Equity Shares of Rs. 10 each | 25,00,000 |
| Issued Capital | |
| 2,25,000 Equity Shares of Rs. 10 each (25,000 to Promoters + 2,00,000 to Public) |
22,50,000 |
| Subscribed Capital | |
| Subscribed and Fully Paid-up: | |
| 2,05,000 Equity Shares of Rs. 10 each (25,000 by Promoters + 1,80,000 by Public) |
20,50,000 |
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