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Happy Days Ltd. was formed with an authorised capital of ₹50,00,000 divided into 5,00,000 equity shares of ₹10 each. Calls in Arrears will be ______. - Accounts

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Question

Happy Days Ltd. was formed with an authorised capital of ₹50,00,000 divided into 5,00,000 equity shares of ₹10 each. The company issued prospectus inviting applications for 4,00,000 equity shares. The company received applications for 3,70,000 equity shares. During the first year, ₹8 per share were called. Suman holding 7,000 shares and Zia holding 5,000 shares did not pay the first call of ₹3 per share. Zia's shares were forfeited after the first call and later on 3,000 of the forfeited shares were re-issued at ₹7 per share, ₹8 called up.

Calls in Arrears will be ______.

Options

  • ₹15,000

  • ₹21,000

  • Nil

  • ₹36,000

MCQ
Fill in the Blanks
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Solution

Calls in Arrears will be ₹36,000.

Explanation:

Total shares on which ₹8 per share was called = 3,70,000

Zia did not pay the first call of ₹3 on 5,000 shares.

Suman also did not pay the first call of ₹3 on 7,000 shares.

Calls in Arrears = (7,000 shares × ₹3) + (5,000 shares × ₹3)

Calls in Arrears = ₹21,000 + ₹15,000

= ₹36,000

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Chapter 6: Company Accounts - Issue of Shares - CASE BASED MCQs - 7 [Page 6.96]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 6 Company Accounts - Issue of Shares
CASE BASED MCQs - 7 | Q (a) | Page 6.96
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