मराठी

Gati Ltd. forfeited 1,200 shares of ₹100 each, issued at a premium of 30% to Dinesh on which he had paid application money of ₹50 per share and allotment money of ₹50 per share (including premium) - Accounts

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प्रश्न

Gati Ltd. forfeited 1,200 shares of ₹100 each, issued at a premium of 30% to Dinesh on which he had paid application money of ₹50 per share and allotment money of ₹50 per share (including premium), for non-payment of first call of ₹10 per share. Out of these, certain shares were re-issued as fully paid for ₹90 per share and ₹30,000 were transferred to Capital Reserve. How many shares were reissued?

पर्याय

  • 333

  • 300

  • 428

  • 500

MCQ
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उत्तर

500

Explanation:

Amount received on Application & Allotment (excluding premium) ₹70 per share
Less: Loss (Discount) on re-issue ₹10 per share
Gain on re-issued shares transferred to Capital Reserve ₹60 per share
Total amount transferred to Capital Reserve ₹30,000

No. of shares re-issued = `30000/6`

= 500 shares

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पाठ 6: Company Accounts - Issue of Shares - OBJECTIVE TYPE QUESTIONS [पृष्ठ ६.२१७]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
पाठ 6 Company Accounts - Issue of Shares
OBJECTIVE TYPE QUESTIONS | Q 10. | पृष्ठ ६.२१७
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