मराठी

'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 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'. - Accountancy

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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 a

    a. 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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Nature and Types of Share and Share Capital
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2014-2015 (March) All India Set 1

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