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प्रश्न
The directors of Vishant Ltd. resolved that 1,000 equity shares of ₹ 100 each, ₹ 75 called-up be forfeited for non-payment of first call of ₹ 25. 90% of these shares were reissued as fully paid for ₹ 60 per share. The gain on reissue is ______.
विकल्प
₹ 75,000
₹ 50,000
₹ 9,000
₹ 25,000
MCQ
रिक्त स्थान भरें
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उत्तर
The directors of Vishant Ltd. resolved that 1,000 equity shares of ₹ 100 each, ₹ 75 called-up be forfeited for non-payment of first call of ₹ 25. 90% of these shares were reissued as fully paid for ₹ 60 per share. The gain on reissue is ₹ 9,000.
Explanation:
Amount forfeited on 900 shares:
900 × ₹ 50 = ₹ 45,000
Discount on reissue:
900 × (₹ 100 − ₹ 60) = ₹ 36,000
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