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Ronak Ltd. has issued 10,000 Equity Shares of ₹ 10 each and it has called the total nominal (face) value. It has received the total amount, except the final call of ₹ 3 on 500 Equity Shares.

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Question

Ronak Ltd. has issued 10,000 Equity Shares of ₹ 10 each and it has called the total nominal (face) value. It has received the total amount, except the final call of ₹ 3 on 500 Equity Shares. These 500 Equity Shares will be shown as ______.

Options

  • Subscribed and Fully Paid-up.

  • Subscribed but not Fully Paid-up.

  • Issued share capital.

  • None of these.

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Solution

Ronak Ltd. has issued 10,000 Equity Shares of ₹ 10 each and it has called the total nominal (face) value. It has received the total amount, except the final call of ₹ 3 on 500 Equity Shares. These 500 Equity Shares will be shown as subscribed but not fully paid up.

Explanation:

The company has called the full face value of the shares, but the final call of ₹ 3 per share on 500 shares has not been received. Therefore, these shares are subscribed but not fully paid-up.

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Chapter 8: Accounting for Share Capital - QUESTIONS [Page 8.113]

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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 29. | Page 8.113
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