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प्रश्न
HR Limited issued 10,000 equity shares @ ₹ 10 each at 10% premium. All shares were subscribed and amount was received. Identity the amount to be transferred to Securities Premium Reserve A/c.
विकल्प
₹ 10,000
₹ 1,000
₹ 1,00,000
₹ 9,000
MCQ
उत्तर
₹ 10,000
Explanation:
Total value of shares = 10,000 × ₹ 10 = ₹ 1,00,000
Premium = 10% of 1,00,000 = ₹ 10,000
Thus, ₹ 10,000 will be transferred to the securities premium account.
shaalaa.com
Share Capital - Issue and Allotment of Equity Shares
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