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प्रश्न
| Happy Days Ltd. was formed with an authorised capital of ₹50,00,000 divided into 5,00,000 equity shares of ₹10 each. The company issued prospectus inviting applications for 4,00,000 equity shares. The company received applications for 3,70,000 equity shares. During the first year, ₹8 per share were called. Suman holding 7,000 shares and Zia holding 5,000 shares did not pay the first call of ₹3 per share. Zia's shares were forfeited after the first call and later on 3,000 of the forfeited shares were re-issued at ₹7 per share, ₹8 called up. |
Calls in Arrears will be ______.
पर्याय
₹15,000
₹21,000
Nil
₹36,000
MCQ
रिकाम्या जागा भरा
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उत्तर
Calls in Arrears will be ₹36,000.
Explanation:
Total shares on which ₹8 per share was called = 3,70,000
Zia did not pay the first call of ₹3 on 5,000 shares.
Suman also did not pay the first call of ₹3 on 7,000 shares.
Calls in Arrears = (7,000 shares × ₹3) + (5,000 shares × ₹3)
Calls in Arrears = ₹21,000 + ₹15,000
= ₹36,000
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