एक कंपनी ने ₹ 10 वाले 50000 समता अंश निर्गमित किए। संपूर्ण राशि एकमुश्त प्राप्त
हो गई। कंपनी की पुस्तकों में पंजी प्रविष्टियाँ कीजिए।
Answers
Step-by-step explanation:
A company issued 50000 equity shares of ₹ 10 each. Received the entire amount in lump sum Make register entries in the books of the company.
- Authorised Capital 50,000 equity shares of Rs 10 each.
- So issued and Subscribed Capital 50,000 shares.
Date Particulars L.F Debit Amount Rs Credit Amount Rs
Bank A/c Dr 5,00,000
To Equity Share 5,00,000
Application A/c
(Share application money
received for 50,000 equity
shares of Rs 10 each)
Equity share Dr 5,00,000
Application A/c
To Equity Share Capital A/c 5,00,000
(Share Application of 50,000 equity shares of
Rs 10 each transferred to Equity Share
Capital Account)
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