Question

please tell me how share forefeited journal entry is done​ without including premium

Answer 1

Answer:

Equity share capital A/c. Dr. xxx

To calls in arrear A/c. xxx

To Share forfeiture A/c. xxx

I hope this is helpful

Answer 2

Answer:

Premium on share a/c

Sh capital a/c

To Sh unpaid call a/c

To Sh forfeiture a/c

Explanation:if premium is paid by shareholder then premium amount is not included in shareholder amount but if shareholder not paid premium then it included in unpaid shareholder amount