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प्रश्न
R Ltd. forfeited 600 shares of ₹100 each ₹70 called up on which Mahesh has paid application and allotment money of ₹50 per share. Of these, 400 shares were re-issued to Naresh as fully paid-up for ₹110 per share. What is the amount to be transferred to Capital Reserve?
पर्याय
₹30,000
₹36,000
₹24,000
₹20,000
MCQ
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उत्तर
₹20,000
Explanation:
Forfeited shares = 600; called up ₹70; paid (app + allot) ₹50 = forfeiture per share = ₹50.
Reissued = 400 shares, at ₹110
Transfer to Capital Reserve = forfeiture related to reissued shares
= 400 × ₹50 = ₹20,000.
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या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 6: Company Accounts - Issue of Shares - OBJECTIVE TYPE QUESTIONS [पृष्ठ ६.२०७]
