CBSE Accountancy 2025 Solved Paper Set 1 Q25a Issue of Shares Journal Entries
Автор: Armand Academy
Загружено: 2025-12-12
Просмотров: 222
Altima Ltd. invited applications for issuing 2,00,000 equity shares of ₹ 10 each at a premium of ₹ 4 per share. The amount was payable as follows :
On application and allotment – ₹ 7 per share (including premium ₹ 1)
On first and final call – Balance
Applications were received for 2,40,000 shares. Applications for 30,000 shares were rejected and pro-rata allotment was made to the remaining applicants. Excess money received on application and allotment was returned. Manvi, who was allotted 4,000 shares failed to pay the first and final call money. Her shares were forfeited. All the forfeited shares were reissued at ₹ 4 per share fully paid up.
Pass necessary journal entries in the books of Altima Ltd.
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