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प्रश्न
Z Ltd. forfeited 2,000 shares of ₹10 each, ₹7 called up, issued at a premium of 20% (to be paid at the time of allotment) for non-payment of allotment money of ₹4 per share (including premium) and first call of ₹2 per share. Out of these, 1,500 shares were re-issued as ₹7 paid up for ₹6 per share. Amount transferred to Capital Reserve will be:
विकल्प
Nil
₹3,000
₹1,500
₹4,500
MCQ
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उत्तर
₹3,000
Explanation:
| ₹ | |
| Amount Called up | 7 per share |
| Less: Not paid on Allotment ₹2 (Excluding Premium) Not paid on First Call ₹2 | (4 per share) |
| Amount paid on 2,000 shares | 3 per share |
| ₹ | |
| Hence, amount paid (forfeited) on 1,500 reissued shares @ ₹3 | 4,500 |
| Less: Loss on Reissue: 15,000 shares @ ₹1 | (1,500) |
| Transferred to Capital Reserve | 3,000 |
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