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प्रश्न
'Suvidha Ltd.' is registered with an authorised capital of Rs 10,00,00,000 divided into 10,00,000 equity shares of Rs 100 each. The company issued 1,00,000 shares for public subscription. A shareholder holding 100 shares, failed to pay the final call of Rs 20 per share. His shares were forfeited. The forfeited shares were re-issued at Rs 90 per share as fully paid up.
Present the 'Share Capital' in the Balance Sheet of the company as per Schedule VI Part I of the
Companies Act, 1956, Also prepare 'Notes to Accounts'.
उत्तर
| Particulars | Note No |
Rs |
|
I. Equity and Liabilities 1. Shareholder’s Funds aa. Share Capital b. Reserve and Surplus |
1 2 |
1,00,00,000 7,000 |
| Total | 1,00,07,000 | |
|
II. Assets 2. Current Assets a. Cash and Equivalents |
3 |
1,00,07,000 |
| Total | 1,00,07,000 |
| Note No | Particulars | Rs |
|
1
|
Share Capital Authorised Share Capital 10,00,000 shares of 100 each Issued Share Capital 1,00,000 Equity Shares of 100 each Subscribed Called-up and Paid up Share Capital 1,00,000 Shares of 100 each |
10,00,00,000
1,00,00,000
1,00,00,000 |
|
2
|
Reserve and Surplus Capital Reserve |
7,000 |
|
3
|
Cash and Cash Equivalents Cash at Bank |
1,00,07,000 |
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