[CBSE] Q. 104 Solution of Accounting for Share Capital TS Grewal Class 12 (2024-25)
The solution to Question number 104 of the Accounting for Share Capital chapter of TS Grewal Book 2024-25 Edition CBSE Board
Janta Ltd. issued applications for 5,00,000 equity shares of ₹ 10 each, at a premium of ₹ 4 per share. The amount was payable as follows:
On application ₹ 6 (including ₹ 2 premium), on Allotment ₹ 6 (including ₹ 2 premium) and Balance on first and final call.
Applications for 7,50,000 shares were received. Allotment was made to all the applicants on pro rata basis. Mohan to whom 1,000 shares were allotted did not pay allotment and call money. Vikram to whom 500 shares were allotted, did not pay the call money. These shares were forfeited and afterwards reissued @ ₹ 8 per share fully paid-up. Pass the necessary Journal entries.
[Ans.: Capital Reserve – ₹ 8,000.]
Solution:-
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