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TAMIL-NADU: 8TH 9TH 10TH 11TH 12TH சமையல் மற்றும் சினிமா அ முதல் ஃ வரை 

Kisan Co. Ltd. Miraj, issued Rs. 50,000 shares at par Rs. 10 each, payable Rs. 3 on application, Rs. 4 on allotment and the balance on the final call.

All the shares were fully subscribed and paid except a shareholder Mr. D. Kapse having Rs. 1,000 shares could not pay the final call. Mr. D. K. Kapse paid the call - in - arrears amount together with interest after four months of due date of final call. Company charged interest on the arrears received as per table ‘A’.

Pass journal entries to record these transactions assuming that call - in - arrears and interest money received from Mr. D. Kapse in the books of Kisan Co Ltd. Miraj.

Answer:
Journal Entries in the Books of Kisan Co. Ltd, Miraj.

Date
Particulars
L.F.
Debit
Rs.
Credit
Rs.
(1)
Bank A/c ..... Dr.

150000


To Equity Share Application A/c


150000

[Being Share application miney received]








(2)
Equity Share Application A/c .... Dr.

150000


To Equity Share Capital A/c


150000

[Being Share application money transferred to share capital A/c ]








(3)
Equity Share Allotment A/c .... Dr.

200000


To Equity Share Capital A/c


200000

[Being share allotment money due is recorded]








(4)
Bank A/c .... Dr.

200000


To Equity Share Allotment A/c


200000

[Being share allotment money received]








(5)
Equity Share Final Call A/c ... Dr.

150000


To Equity Share Capital A/c


150000

[Being Share finall call Due is recorded]








(6)
Bank A/c .... Dr.

147000


To Equity Share Final Call A/c


147000

[Being share final call amount received]








(7)
Equity Share Call - in - Arrears A/c .... Dr.

3000


To Equity Share Finall Call A/c


3000

[Being calls - in - arrears on 1000 shares recorded]








(8)
Mr, D. Kapse A/c .... Dr.

50


To Interest on Calls - in - Arrears A/c


50

[Being interest charged on calls - in - arrears @ 5% p.a. )








(9)
Bank A/c .... Dr.

3050


To Mr. D. Kapse A/c


50

To Equity Share Calls - in - Arrears A/c


3000

[Being amount due on calls- in - arrears received with interest]



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