Question

अंशो पर प्रीमियम पर निर्गमन ​

Answer 1

1. When premium amount is due with application.

(i) Bank A/C Dr....

To share appl. A/C

(ii) Share appl. A/C Dr.....

To share capital A/C

To securities prem. A/C

2. When premium amount due with Allotment

(i) Share allot. A/C Dr....

To share capital A/C

To securities premium A/C

(ii) Bank A/C Dr.....

To share allot. A/ C

3. When premium amount is due with call.

(i)Share call A/C Dr......

To share capital A/C

To securities premium A/C

(ii)Bank A/C Dr.....

To Share call A/C

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