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A company issued 20,000 equity shares of ₹10 each at par payable as under: On application ₹3; on allotment ₹4; on first call ₹2 and on final call ₹1 per share. - Accounts

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Question

A company issued 20,000 equity shares of ₹10 each at par payable as under: On application ₹3; on allotment ₹4; on first call ₹2 and on final call ₹1 per share. Applications were received for 50,000 shares. Allotment was made pro-rata. How much amount will be received in cash on allotment?

Options

  • ₹10,000

  • ₹80,000

  • Nil

  • ₹90,000

MCQ
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Solution

Nil

Explanation:

Application money received = 50,000 × ₹3 = ₹1,50,000

Application required for 20,000 shares = 20,000 × ₹3 = ₹60,000

Excess = ₹90,000 (adjustable against allotment).

On 20,000 shares × ₹4 = ₹80,000

Allotment due (₹80,000) – Excess application (₹90,000)

= Nil

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Chapter 6: Company Accounts - Issue of Shares - OBJECTIVE TYPE QUESTIONS [Page 6.223]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 6 Company Accounts - Issue of Shares
OBJECTIVE TYPE QUESTIONS | Q 42. | Page 6.223
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