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Class XII
ACCOUNTANCY
CHAPTER:- accounting for share capital
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total no. of shares = 9,000/3 = 3000
share capital A/C... Dr. (3000×7.5) 22,500
to calls in arrears A/C...(3000×4.5) 13,500
to shares forfeited A/C...(3000×3) 9000
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