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प्रश्न
Raghu Ltd. forfeited, 3,000 shares of no each, issued at 30% premium for non-payment of allotment money of ₹5 per share (including premium) and first call of ₹2 per share. The second and final call of ₹2 has not yet been called. Out of these, 1,000 shares were re-issued as fully paid up for ₹12 per share.
Amount transferred to Capital Reserve will be:
विकल्प
₹7,000
₹3,000
₹6,000
₹4,000
MCQ
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उत्तर
₹4,000
Explanation:
| ₹ | ₹ | |
| Amount Called-up (₹10 less ₹2 for Second Call) | 8 | |
| Less: Not paid on allotment (Excluding Premium) | 2 | (4) |
| Not paid on First Call | 2 | |
| Amount paid on 3,000 shares | 4 |
| ₹ | |
| As such, amount paid (forfeited) on 1,000 reissued shares @ ₹4 | 4,000 |
| Less: Loss on Reissue | Nil |
| Transferred to Capital Reserve | 4,000 |
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