हिंदी

New India Ltd. forfeited 500 shares of ₹100 each, ₹75 called-up, issued at 10% premium (to be paid at the time of allotment) for non-payment of allotment money of ₹30 per share (including premium) - Accounts

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प्रश्न

New India Ltd. forfeited 500 shares of ₹100 each, ₹75 called-up, issued at 10% premium (to be paid at the time of allotment) for non-payment of allotment money of ₹30 per share (including premium) and first call of ₹20 per share. Out of these, certain shares were re-issued as fully paid-up for no per share and ₹1,000 were transferred to Capital Reserve. How many shares were re-issued?

Amount transferred to Capital Reserve will be:

विकल्प

  • ₹40

  • ₹28

  • ₹200

  • ₹50

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उत्तर

₹200

Explanation:

Amount received on Application ₹35 per share
Less: Loss (Discount) on re-issue ₹30 per share
Gain on re-issued shares transferred to Capital Reserve ₹5 per share

Total amount transferred to Capital Reserve = ₹1,000

∴ No. of shares re-issued `= (1,000)/5`

= 200 shares

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अध्याय 6: Company Accounts - Issue of Shares - OBJECTIVE TYPE QUESTIONS [पृष्ठ ६.२२४]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 6 Company Accounts - Issue of Shares
OBJECTIVE TYPE QUESTIONS | Q 43. | पृष्ठ ६.२२४
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