[CBSE] Q. 33 Solution of Accounting for Share Capital TS Grewal Class 12 (2024-25)

The solution to Question number 33 of the Accounting for Share Capital chapter of TS Grewal Book 2024-25 Edition CBSE Board

Ghosh Ltd. made the second and final call on its 50,000 Equity Shares @ ₹ 2 per share on 1st January, 2016. The entire amount was received on 15th January, 2016 except on 100 shares allotted to Venkat. Pass necessary Journal entries for the call money due and received by opening Call in Arrears Account.

[Ans.: (i) Dr. Equity Shares Second and Final Call A/c and Cr. Equity Share Capital by ₹ 1,00,000. (ii) Dr. Bank A/c – ₹ 99,800 and Call in Arrears A/c – ₹ 200; Cr. Equity Shares Second and Final Call A/c – ₹ 1,00,000.]

Solution:-

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