[CBSE] Q. 82 Solution of Accounting for Share Capital TS Grewal Class 12 (2024-25)

The solution to Question number 82 of the Accounting for Share Capital chapter of TS Grewal Book 2024-25 Edition CBSE Board

The Directors of a company forfeited 300 shares of ₹ 10 each issued at a premium of ₹ 3 per share, for the nonpayment of the first call money of ₹ 2 per share. The final call of ₹ 2 per share has not been made. Half the forfeited shares were reissued at ₹ 1,500 as fully paid-up. Record the Journal entries for the forfeiture and reissue of shares.

[Ans.; Capital Reserve – ₹ 900.]

Solution:-

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