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Accounting Fundamentals 4 Oct

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Dr. Trilok Kumar Jain
Dr. Trilok Kumar Jain
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ACCOUNTING & BOOKKEEPING FOR BUSINESS AFTERSCHO☺OL – DEVELOPING CHANGE MAKERS CENTRE FOR SOCIAL ENTREPRENEURSHIP PGPSE PROGRAMME – World’ Most Comprehensive programme in social entrepreneurship & spiritual entrepreneurship OPEN FOR ALL FREE FOR ALL
ACCOUNTING & BOOKKEEPING FOR BUSINESS Dr. T.K. Jain. AFTERSCHO☺OL Centre for social entrepreneurship Bikaner M: 9414430763 [email_address] www.afterschool.tk , www.afterschoool.tk
Goods send on consignment at cost plus 33.33%. The % loading on the basis of invoice price will be? ,[object Object]
X Ltd. forfeited 100 shares each for non-payment of the final call of Rs. 2 and these shares were reissued Rs. 9 per share.What was the balance in capital reserve and share forfeiture account? ,[object Object]
Z Ltd. forfeited 150 shares of Rs. 10, issued at a premium of Rs. 2, for non payment of the final call of Rs. 3. Of these 100 shares were re-issued © Rs. 11 per share. How much is transferred to capital reserve?
Solution.. ,[object Object],[object Object]
E Ltd. had allotted 10,000 shares to applicants for 14,000 shares on a pro rata basis. The amount payable was Rs. 2 on application, Rs. 5 on allotment (including premium of Rs. 2 each), Rs. 3 on first call and Rs. 2 on final call. Dhaval failed to pay the first call and final call on his 300 shares. All the shares were forfeited and out of these 200 shares were reissued @ Rs. 9 per share. What is the amount credited to capital reserve?
Solution… ,[object Object],[object Object]
ABOUT AFTERSCHO☺OL ,[object Object]
Why such a programme? ,[object Object],[object Object],[object Object],[object Object]
Who are our supporters? ,[object Object],[object Object]
About AFTERSCHO☺OL PGPSE – the best programme for developing great entrepreneurs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Workshops from AFTERSCHO☺OL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Flexible Specialisations: ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Salient features: ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Components ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Pedagogy ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Branches ,[object Object]
Case Studies ,[object Object]
Basic values at AFTERSCHO☺OL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
www.afterschoool.tk social entrepreneurship for better society

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Accounting Fundamentals 4 Oct

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  • 5. Z Ltd. forfeited 150 shares of Rs. 10, issued at a premium of Rs. 2, for non payment of the final call of Rs. 3. Of these 100 shares were re-issued © Rs. 11 per share. How much is transferred to capital reserve?
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  • 7. E Ltd. had allotted 10,000 shares to applicants for 14,000 shares on a pro rata basis. The amount payable was Rs. 2 on application, Rs. 5 on allotment (including premium of Rs. 2 each), Rs. 3 on first call and Rs. 2 on final call. Dhaval failed to pay the first call and final call on his 300 shares. All the shares were forfeited and out of these 200 shares were reissued @ Rs. 9 per share. What is the amount credited to capital reserve?
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