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महाराष्ट्र राज्य शिक्षण मंडळएचएससी वाणिज्य (इंग्रजी माध्यम) इयत्ता १२ वी

Only fully paidup shares can be forfeited. - Secretarial Practice

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प्रश्न

Only fully paidup shares can be forfeited.

पर्याय

  • True

  • False

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चूक किंवा बरोबर
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उत्तर

This statement is False.

Explanation:

Only partly paid-up shares can be forfeited when a shareholder fails to pay the remaining amount. Fully paid-up shares cannot be forfeited as there are no dues pending.

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पाठ 3: Issue of Shares - EXERCISE [पृष्ठ ६३]

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बालभारती Secretarial Practice [English] Standard 12 Maharashtra State Board
पाठ 3 Issue of Shares
EXERCISE | Q 1. D) 1. | पृष्ठ ६३

संबंधित प्रश्‍न

The balance of Share Forfeiture A/c is transferred to _________ account after re-issue of these share.


When shares are forfeited the Share Capital Account is _________.


State true or false with reason.

Directors can forfeit the shares for any reason.


One shareholder holding 500 equity shares paid share application money @ ₹ 3 Allotment money @ ₹ 4 per share and failed to pay final call of ₹ 3 per share, his shares were forfeited. Calculate the amount of share forfeiture.


Pass Journal entries for the forfeiture and re-issue of shares in the following cases.

A) Asha Ltd. forfeited 100 equity shares of ₹ 20 each fully called up for non-payment of first call of ₹ 3 per share and final call of ₹ 5 per share. 80 shares of these were reissued at ₹ 15 per share fully paid

B) Bhakti Ltd. forfeited 100 equity shares of ₹ 10 each, ₹ 6 called-up on which the shareholder paid application and allotment of ₹ 5 per share. Of these 80 shares were re-issued as fully paid-up for ₹ 6 per share.

C) Konark Ltd. forfeited 50 shares of ₹ 10 each, ₹ 8 called-up. The shareholder failed to pay first call of ₹ 3 per share. Later on 30 shares of these were re-issued at ₹ 7 per share.


Select the correct answer from the options given below and rewrite the statement.

Company can ______ shares on non-payment of calls.


Write a word or a term or a phrase which can substitute the following statement.

Penal action taken by company on non-payment of calls.


Complete the sentence.

Company can forfeit only ______ paid shares.


Correct the underlined word and rewrite the following sentence.

Only fully paid up shares can be forfeited.


Explain the following term/concept.

Forfeiture of shares


Study the following case/situation and express your opinion.

X owns 100 shares while Y owns 500 shares of Red Tubes Ltd. The company has asked all its shareholders to pay the balance unpaid amount of ₹ 20. X pays the full money demanded by the company. Y, who is in a bad financial position is unable to pay any money.

  1. Can the company forfeit the shares of Y?
  2. Can the company forfeit the shares of X?
  3. Can X transfer his shares?

The Subscribed Capital of Parag Limited is 30,000 equity shares of ₹ 100 each and 50,000 preference shares of ₹ 100 each. On both of these shares ₹ 80 per share were called-up.

The Directors forfeited 500 equity shares held by Ashish who failed to pay First and Second Call each of ₹ 20 per share. They also forfeited 500 preference shares of Ashok who failed to pay ₹ 20 per share on Allotment, ₹ 20 per share on First call and ₹ 20 per share on Second call.

The Director re-issued these forfeited shares of Ashish at ₹ 60 per share, ₹ 80 paid up and those of Ashok at ₹ 72 per share ₹ 80 paid up. All re-issued shares were taken up by Anagha.

Pass Journal entries to record the forfeiture and re-issue of shares in the books of Parag Ltd.


Only fully paid-up shares can be forfeited.


Find the odd one.


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