[CBSE] Q. 90 Solution of Accounting for Share Capital TS Grewal Class 12 (2024-25)
The solution to Question number 90 of the Accounting for Share Capital chapter of TS Grewal Book 2024-25 Edition CBSE Board
Healthy Foods Ltd. had authorised capital of ₹ 50,00,000, 5,00,000 equity shares of ₹ 10 each issued 3,75,000 equity shares for subscription at a premium of 20% payable ₹ 4 on application, ₹ 5 on allotment and balance as first and final call. The shares were subscribed, and due amounts were received except allotment money on 25,000 shares. These shares were forfeited. Later these shares were reissued at ₹ 7 paid-up and ₹ 50,000 were transferred to Capital Reserve. First and final call was demanded from the shareholders and was received except on 10,000 which was transferred to Calls-in Arrears Account.
Pass the Journal entries for forfeiture, reissue of forfeited shares and first and final call.
[Ans.: Amount received on reissue of shares – ₹ 1,25,000.]
Solution:-
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