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प्रश्न
Ronit Ltd. was registered with an authorised capital of ₹ 75,00,000 divided into 75,000 equity shares of ₹ 100 each. The company invited applications for issuing 45,000 shares.
The amount was payable as follows: ₹ 30 per share on application, ₹ 30 per share on allotment, ₹ 25 per share on first call and balance on final call.
Applications were received for 42,000 shares and allotment was made to all the applicants. Charvi, to whom 3,300 shares were allotted, failed to pay both the calls. Her shares were forfeited. Present the share capital in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, 2013. Also prepare notes to accounts.
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उत्तर
| Ronit Ltd. Balance Sheet (Extract) as at ................ |
|||
| Particulars | Note No. | Amount Current Year | Amount Previous Year |
| I. EQUITY AND LIABILITIES: | |||
| Shareholder's Funds | |||
| (a) Share Capital | 1 | 40,68,000 | |
| Notes to Accounts: | Amount | Amount |
| (1) Share Capital: | ||
| Authorised Capital: | ||
| 75,000 Equity Shares of ₹ 100 each | 75,00,000 | |
| Issued Capital: | ||
| 45,000 Equity Shares of ₹ 100 each | 45,00,000 | |
| Subscribed Capital: | ||
| Subscribed and Fully Paid Capital: | ||
| 38,700 Equity Shares of ₹ 100 each fully Called-up | 38,70,000 | |
| Add: Share Forfeiture (3,300 shares, ₹ 60 paid up) | 1,98,000 | 40,68,000 |
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