Class 12th accountancy notes
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| 6 | Q10/10: If a company issues 1,00,000 shares but receives applications for 1,20,000 shares, the situation is referred to as: | 551 |
| 7 | Q9/10: 100 shares of Rs. 10 each, forfeited for non-payment of Rs. 3, were reissued at Rs. 8 per share fully paid. Amount transferred to Capital Reserve is: | 507 |
| 8 | Q8/10: A company forfeited 100 shares of Rs. 10 each (Rs. 8 called up) for non-payment of first call of Rs. 2. What amount will be debited to Share Capital Account? | 418 |
| 9 | Q7/10: X Ltd. issued shares of Rs. 10 each at a premium of Rs. 2. Payable: App Rs. 3, Allotment Rs. 5 (inc. premium), First Call Rs. 4. What is the share capital amount in allotment? | 369 |
| 10 | Q6/10: The portion of uncalled capital that can only be called up at the time of winding up of a company is: | 358 |
| 11 | Q5/10: According to Table F of the Companies Act 2013, what is the maximum amount of a single share call? | 342 |
| 12 | Q4/10: At what maximum discount can forfeited shares be reissued by a company? | 291 |
| 13 | Q3/10: The balance in the Forfeited Shares account after the reissue of shares is transferred to: | 280 |
| 14 | Q2/10: When debentures are issued as collateral security, which account is debited in the journal entry? | 302 |
| 15 | Q1/10: Debenture holders legally stand as the: | 303 |
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| 18 | Q10/10: Which account is credited with the amount already paid when shares are forfeited? | 381 |
| 19 | Q9/10: The registered capital of a company is also known as: | 363 |
| 20 | Q8/10: Discount on issue of debentures is classified as a: | 323 |
