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प्रश्न
800 shares of ₹10 each issued at 20% premium were forfeited for non-payment of allotment money of ₹5 (including premium) and first & final of ₹3 per share. Share Forfeiture Account will be credited with:
पर्याय
₹1,600
₹2,400
₹3,200
₹4,800
MCQ
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उत्तर
₹3,200
Explanation:
Shares forfeited = 800, Face value = ₹10 each, Issued at 20% premium → Premium = ₹2 per share, Issue price = ₹12 per share
Application = balance (since allotment ₹5 including premium + final call ₹3)
Application = ₹4
Allotment = ₹5 (₹3 capital + ₹2 premium)
First & Final Call = ₹3
Total = ₹4 + ₹5 + ₹3 = ₹12
Called-up = Full ₹12 per share
Amount received = ₹4 per share
Share Forfeiture A/c is credited with the amount received = ₹4 per share × 800 shares = ₹3,200
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या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 6: Company Accounts - Issue of Shares - OBJECTIVE TYPE QUESTIONS [पृष्ठ ६.२०५]
