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प्रश्न
Raman Ltd. was registered with an authorised capital of ₹ 5,00,00,000 divided into shares of 10 each. The company offered for subscription 4,00,000 shares. Applications were received for 4,50,000 shares. Applications for 50,000 shares were rejected. A shareholder holding 10,000 shares failed to pay the first and final call of ₹ 2 per share. The subscribed capital of the company is:
विकल्प
₹ 5,00,00,000
₹ 40,00,000
₹ 45,00,000
₹ 39,80,000
MCQ
उत्तर
₹ 39,80,000
Explanation:
| Amount received on issue of 4,50,000 shares = | ₹ 45,00,000 |
| Amount rejected on 50,000 shares = | ₹ 5,00,000 |
| ₹ 40,00,000 | |
| Amount not paid on 10,000 shares (10,000 × 2) = | 20,000 |
| Amount of authorised capital = | ₹ 39,80,000 |
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