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प्रश्न
Show the Share Capital in Company's balance sheet with imaginary figures.
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उत्तर
Extract of Balance sheet of Bright Future Ltd.
as at 31st March, 2025
| Particulars | Note No. | Amount Current Year (₹) | Amount Previous Year (₹) |
| I. Equity and Liabilities | |||
| Shareholders' Funds: | |||
| (a) Share Capital | (1) | 36,00,000 | 32,00,000 |
| (b) Reserves and Surplus | 5,20,000 | 4,60,000 | |
| (c) Money received against share warrants | - | - |
Notes to Accounts
(1) Share Capital
| Description | ₹ (Current Year) | ₹ (Previous Year) |
| Authorised Capital | ||
| 5,00,000 Equity Shares of ₹10 each | 50,00,000 | 50,00,000 |
| 1,00,000 Preference Shares of ₹10 each | 10,00,000 | 10,00,000 |
| Issued Capital | ||
| 3,60,000 Equity Shares of ₹10 each | 36,00,000 | 32,00,000 |
| – Preference Shares of ₹10 each | - | - |
| Subscribed Capital | ||
| Subscribed and Fully Paid Capital | ||
| 3,60,000 Equity Shares of ₹10 each | 36,00,000 | 32,00,000 |
| – Preference Shares of ₹10 each | - | - |
| (Of the above shares, 10,000 shares are allotted as fully paid-up pursuant to a contract without payments being received in cash) | - | - |
| Subscribed but not Fully Paid Capital | - | - |
| – Shares of ₹10 each, ₹8 per share Called-up | - | - |
| Less: Calls in Arrears | - | - |
| Forfeited Shares Account | - | - |
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