हिंदी

Kaveri Ltd. was registered with an authorised capital of 40,000 equity shares of ₹100 each. It offered 30,000 equity shares to the public at a premium of ₹40 per share. - Accounts

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प्रश्न

Kaveri Ltd. was registered with an authorised capital of 40,000 equity shares of ₹100 each. It offered 30,000 equity shares to the public at a premium of ₹40 per share. The amount per share was payable as ₹30 on application; ₹70 (including premium) on allotment; and the balance on first and final call. 28,000 shares were subscribed by the public. All calls were made. A shareholder holding 1,000 shares failed to pay the allotment and first and final call money.

Subscribed Capital will be ______.

विकल्प

  • ₹27,00,000

  • ₹28,30,000

  • ₹28,00,000

  • ₹27,30,000

MCQ
रिक्त स्थान भरें
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उत्तर

Subscribed Capital will be ₹27,30,000.

Explanation:

Subscribed and Fully Paid Capital:

Subscribed and Fully Paid Capital:    
27,000 Equity Shares of ₹100 each fully called up   27,00,000
Subscribed but not Fully Paid Capital:    
1,000 Equity Shares on ₹100 each fully Called up 1,00,000  
Less: Calls in Arrears (1,000 Shares × ₹70*) 70,000 30,000
    27,30,000
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अध्याय 6: Company Accounts - Issue of Shares - CASE BASED MCQs - 1 [पृष्ठ ६.३६]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 6 Company Accounts - Issue of Shares
CASE BASED MCQs - 1 | Q (b) | पृष्ठ ६.३६
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