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प्रश्न
R Ltd. forfeited 5,000 shares of ₹10 each issued at 10% premium to Shreya (₹9 called up) on which she did not pay ₹3 of allotment (including premium) and first call of ₹2. Out of these, ₹3,000 shares were re-issued as fully paid up for ₹8 per share.
Amount transferred to Capital Reserve will be:
विकल्प
₹9,000
₹6,000
₹3,000
₹12,000
MCQ
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उत्तर
₹9,000
Explanation:
| ₹ | ₹ | |
| Amount Called up | 9 | |
| Less: Not paid on allotment (Excluding Premium) | 2 | 4 |
| Not paid on first call | 2 | |
| Amount paid on 5,000 shares | 5 per share |
| ₹ | |
| As such, amount paid (forfeited) on 3,000 reissued shares @ ₹5 | 15,000 |
| Less: Loss on Reissue: 3,000@ ₹2 | (6,000) |
| Transferred to Capital Reserve | 9,000 |
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