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प्रश्न
Ganesh Ltd. forfeited 2,000 shares of ₹25 each (₹20 called up) held by Riya, for non-payment of allotment money of ₹10 per share (including ₹5 per share premium) and the first call of ₹6 per share. Out of these, 1,500 shares were reissued to Jiya as ₹20 called up for ₹16 per share. Amount transferred to capital reserve will be ______.
पर्याय
₹10,500
Nil
₹7,500
₹15,000
MCQ
रिकाम्या जागा भरा
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उत्तर
₹7,500
Explanation:
| ₹ | ₹ | |
| Amount Called-up per share | 20 | |
| Less: Capital portion not paid on allotment (10 − ₹5) | 5 | (11) |
| Not paid on first call | 6 | |
| Capital portion paid on forfeited shares | 9 |
| ₹ | |
| Hence, forfeited amount on 1,500 reissued shares = 1,500 × ₹9 | 13,500 |
| Less: Loss on Reissue 1,500 × ₹4 | (6,000) |
| Transferred to Capital Reserve | 7,500 |
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