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प्रश्न
Abdul Ltd. issue 50,000 shares of ₹ 10 each at a premium of ₹ 2 per share. Pass journal entry if the amount is fully received along with a premium amount of ₹ 2 per share.
रोजनामा प्रविष्टि
उत्तर
| Date | Particulars | L.F. | Debit Rs. | Credit Rs. |
| (1) | Bank A/c (50,000 × Rs. 12) Dr. To share capital A/c (50,000 × Rs. 10) To Securities premium A/c (50,000 × Rs. 2) [Issue of shares at a premium of Rs. 2] |
6,00,000 | 5,00,000 1,00,000 |
shaalaa.com
Issue of Shares for Cash in Lumpsum
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