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प्रश्न
MIG Ltd. forfeited 40 shares of ₹ 10 each issued at a premium of 40% to Raj who had applied for 48 shares. After having paid ₹ 6 (including ₹ 2 premium), he did not pay allotment money of ₹ 2 (including ₹ 1 premium) and on his subsequent failure to pay the first call of ₹ 3 (including ₹ 1 premium) his shares were forfeited. The amount to be credited to Forfeited Shares Account is
विकल्प
₹ 288.
₹ 200.
₹ 192.
₹ 160.
MCQ
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उत्तर
₹ 200.
Explanation:
1. Total Money Received:
48 applied shares × 36 = ₹ 882.
2. Total Securities Premium Received:
- On Application: 40 allotted shares × ₹2 = ₹80.
- On Allotment (from excess application money): ₹8 (since excess ₹ 48 covers ₹ 40 allotment face value, leaving ₹ 8 for premium)
- Total Premium Received: ₹80 + ₹ 8 = ₹ 88.
3. Amount Credited to Forfeited Shares Account:
Total Money Received − Total Premium Received = ₹288 − ₹88 = ₹200.
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