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Blue Berry Ltd. had issued 50,000 Equity Shares of 20 each and had called-up ₹ 16 but received ₹ 10 per share, Equity Share Capital Account will be credited by ______.

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Question

Blue Berry Ltd. had issued 50,000 Equity Shares of 20 each and had called-up ₹ 16 but received ₹ 10 per share, Equity Share Capital Account will be credited by ______.

Options

  • ₹ 10,00,000.

  • ₹ 8,00,000.

  • ₹ 3,00,000.

  • ₹ 5,00,000.

MCQ
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Solution

Blue Berry Ltd. had issued 50,000 Equity Shares of 20 each and had called-up ₹ 16 but received ₹ 10 per share, Equity Share Capital Account will be credited by ₹ 8,00,000.

Explanation:

Equity Share Capital A/c is credited with the called-up amount, not the amount actually received.

50,000 × ₹ 16 = ₹ 8,00,000

Therefore, Equity Share Capital A/c will be credited by ₹ 8,00,000.

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Chapter 8: Accounting for Share Capital - QUESTIONS [Page 8.121]

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TS Grewal Accountancy Double Entry Book Keeping Volume 1 and 2 [English] Class 12
Chapter 8 Accounting for Share Capital
QUESTIONS | Q 4. | Page 8.121
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