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प्रश्न
X Ltd. forfeited 400 shares of ₹10 each issued at a premium of 40% to Kiran who had applied for 480 shares. After having paid ₹6 (including ₹2 premium) on application, she did not pay allotment and first and final call. The amount to be Credited to ‘Forfeited Shares Account’ will be:
विकल्प
₹2,080
₹2,880
₹1,920
₹1,600
MCQ
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उत्तर
₹2,080
Explanation:
| ₹ | |
| Amount received on application: 480 × 6 | 2,880 |
| Less: Credited to Securities Premium: 400 × ₹2 | 800 |
| Credited to ‘Forfeited Shares Account’ | 2,080 |
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