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प्रश्न
'Amrit Dhara Ltd.' issued 800 Equity Shares of ₹ 100 each at a premium of 25% as fully paid-up in consideration of the purchase of plant and machinery of ₹ 1,00,000.
Pass entries in company's Journal.
रोजकीर्द नोंद
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उत्तर
Books of Amrit Dhara Limited
Journal
|
Date |
Particulars |
L.F. |
Debit Amount (₹) |
Credit Amount (₹) |
|
|
|
Plant & Machinery A/c |
Dr. |
|
1,00,000 |
|
|
|
To Vendor A/c |
|
|
|
1,00,000 |
|
|
(Machinery purchased) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Vendor A/c |
Dr. |
|
1,00,000 |
|
|
|
To Equity Share Capital A/c (800 × 100) |
|
|
|
80,000 |
|
|
To Securities Premium A/c (800 × 25) |
|
|
|
20,000 |
|
|
(Shares issued to vendor at a premium of ₹ 25 per share) |
|
|
|
|
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