हिंदी

Super Seal Ltd. issued 1,00,000 equity shares of ₹ 10 each at a premium of ₹ 2 per share. Harleen, who was allotted 2,000 shares did not pay first and final call of ₹ 5 per share.

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प्रश्न

Super Seal Ltd. issued 1,00,000 equity shares of ₹ 10 each at a premium of ₹ 2 per share. Harleen, who was allotted 2,000 shares did not pay first and final call of ₹ 5 per share. On forfeiture of Harleen's shares, Securities Premium Account will be debited by

विकल्प

  • ₹ 5,000.

  • ₹ 10,000.

  • ₹ 15,000.

  • ₹ Nil.

MCQ
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उत्तर

₹ Nil.

Explanation:

Securities Premium Account is debited on forfeiture only when the premium has not been received. Here, Harleen failed to pay only the first and final call of ₹ 5 per share. Therefore, Securities Premium Account will not be debited.

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अध्याय 8: Accounting for Share Capital - QUESTIONS [पृष्ठ ८.११३]

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टीएस ग्रेवाल Accountancy Double Entry Book Keeping Volume 1 and 2 [English] Class 12
अध्याय 8 Accounting for Share Capital
QUESTIONS | Q 27. | पृष्ठ ८.११३
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