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प्रश्न
|
X Ltd. invited applications for issuing 2,40,000 equity shares of ₹10 each at a premium of ₹4 per share. The amount was payable as under:
Applications for 3,00,000 shares were received and pro-rata allotment was made to all the applicants. All calls were made and were duly received except from Rohini, who failed to pay allotment and first and final call on 7,500 shares applied by her. These shares were forfeited. Afterwards, 40% of the forfeited shares were re-issued at ₹11 per share as fully paid-up. |
On the basis of above information, you are required to answer the following question:
Calls in Arrears amount will be ______.
पर्याय
₹60,000
₹48,000
₹54,000
₹42,000
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उत्तर
Calls in Arrears amount will be ₹54,000.
Explanation:
1) Shares allotted to Rohini: `7,500 xx (2,40,000)/(3,00,000) = 6,000`
Excess amount received from Rohini on application:
7,500 shares − 6,000 shares = 1,500 shares × N = 6,000
2)
| Amount Due from Rohini on Allotment: 6,000 × ₹4 | 24,000 |
| Less : Excess received from her on application | 6,000 |
| Amount not received from Rohini on Allotment | 18,000 |
| Amount not received from Rohini on Final Call: 6,000 × ₹6 | 36,000 |
| Calls in Arrears | 54,000 |
