#3 Issue of Shares (Pro-rata Based)
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- Опубликовано: 10 фев 2025
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Explained the concept of excess applications received by the company and how journal entries are made for pro-rata allotment of shares with the help of a question.
Question Information:
Delhi Ltd. was registered with a capital of Rs.3,00,000 divided in 30,000 shares of Rs.10 each payable as follows:
Application - Rs.2 per share 1st Call - Rs.2 per share
Allotment - Rs.3 per share Final Call - Rs.3 per share
Company received applications for 50,000 and allotted as per following scheme:
10,000 applicants - Full
30,000 applicants - Remaining Shares
10,000 applicants - Nil
Money overpaid on application had been utilized toward allotment and money returned on rejected shares. Pass necessary journal entries for the above issue.
Student can also watch other lectures related with the same topic by following the below mentioned links :
1. Forfeiture and Reissue of Shares (without pro-rata) - • Video
2. Forfeiture of Shares issued at Premium (Pro-rata Based) - • Forfeiture of Shares i...
3. Pro-rata based Forfeiture and Reissue of Shares (Type-2) - • Pro-rata based Forfeit...
4. Forfeiture of Shares (Pro rata with hidden adjustment of Premium) - • Forfeiture of Shares -...
5. Issue of shares for consideration other then cash - • Issue of shares for co...
Students can download relevant study material from the below mentioned link for better understanding of the concepts...
Download Assignments: drive.google.c...
#IssueOfShares #ProRata #Accounting
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Pallav Ltd issued 50000 share of rupees 10each.pass journal entries, When, 1) shares are issued at par or 2) issued at 10%permium and 3) issued at 5% Discount.
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