CBSE Class 12 Accountancy Issue And Redemption of Debentures Worksheet Set B

Read and download free pdf of CBSE Class 12 Accountancy Issue And Redemption of Debentures Worksheet Set B. Download printable Accountancy Class 12 Worksheets in pdf format, CBSE Class 12 Accountancy Part 2 Chapter 2 Issue and Redemption of Debentures Worksheet has been prepared as per the latest syllabus and exam pattern issued by CBSE, NCERT and KVS. Also download free pdf Accountancy Class 12 Assignments and practice them daily to get better marks in tests and exams for Class 12. Free chapter wise worksheets with answers have been designed by Class 12 teachers as per latest examination pattern

Part 2 Chapter 2 Issue and Redemption of Debentures Accountancy Worksheet for Class 12

Class 12 Accountancy students should refer to the following printable worksheet in Pdf in Class 12. This test paper with questions and solutions for Class 12 Accountancy will be very useful for tests and exams and help you to score better marks

Class 12 Accountancy Part 2 Chapter 2 Issue and Redemption of Debentures Worksheet Pdf

Issue and Forfeiture of Shares


Q1. Anu Ltd invited application for 10,000 shares @ `10 at par payable as follows:-

On Application                `2 per share
On Allotment                  `3 per share
On First Call                   `3 Per share
On Second &Final Call     `2 Per share
Company received sufficient applications and all shares are allotted and money received. Pass Journal entries.

Q2. Amla Ltd invited application for 40,000 shares @ `10 at a premium of `2 payable as follows:-

On Application             `3 per share
On Allotment               `5 per share(including premium)
On First & Final Call     `4 Per share
Company received application for 50000 shares. Directors rejected all excess applications and money refunded. Mr. Kumar, holder of 300 shares failed to pay First and final call money. Pass journal entries.

Q.3. Arvind Ltd invited application for 50000 shares @ `10 at a premium of 10% payable as follows:-

On Application            `3 per share
On Allotment              `6 per share(including Premium)
On First & Final Call     `2 Per share
Company received application for 45,000 shares. Directors allotted shares to all the applicants. All money received except the final call on 1000 shares. Pass journal entries.

Q.4. Alia Ltd invited application for 20000 shares @ `10 at a premium of 10% payable as follows:-

On Application          `2 per share

On Allotment            `5 per share(including Premium)

On First & Final Call  `3 Per share

Company received application for 30000 shares. Directors allotted shares on pro rata basis to all the applicants. All money received except the final call on 300 shares. Pass journal entries.

Q.5. Anvi Ltd invited application for 40,000 shares @ `10 at a premium of 10% payable as follows:-

On Application           `2 per share
On Allotment             `5 per share(including premium)
On First & Final Call   `4 Per share
Company Received application for 60,000 shares. Directors rejected 12,000 shares application and remaining accepted on pro rata basis. All money received except the final call on 300 shares. Pass journal entries.

.Q.6. Akshay Ltd invited application for 20,000 shares @ `10 at a premium of 20% payable as follows:-

On Application                    `2 per share
On Allotment                      `5 per share(including premium)
On First Call                        `3 Per share
On Second and Final Call     `2 per share
Company Received application for 30000 shares. Directors allotted shares on pro rata basis to the applicants of 24000 shares and remaining applications were rejected. Mr. Kaju, holder 200 shares failed to pay the first call and final call money and Mr.Raju failed to pay final call money on 300 shares. Pass Journal entries.

Q.7. Ashwin Ltd invited application for 4000 shares @ `10 at a premium of 20% payable as follows:-

On Application                 `5 per share(including premium)
On Allotment                   `4 per share
On First & Final call Call    `3 Per share
Company Received application for 6000 shares. Directors rejected 1200 shares application and remaining accepted on pro rata basis. Mr. Allaska, holder 200 shares failed to pay the first and Final call money. Pass Journal entries.

Q.8.A Ltd invited application for 2000 shares @ `10 at a premium of `6 payable as follows:-

On Application                 `5 per share(including premium `2)
On Allotment                   `6 per share(including premium `3)
On First Call                    `3 Per share(including premium `1)
On Second & Final call      `2 per share
Company Received application for 3000 shares. Directors allotted shares on pro rata basis to the applicants of 2400 shares and remaining applications were rejected. Mr. Chaloo, holder 80 shares failed to pay the first call and Final call money. Pass Journal entries.

Q.9.A Ltd invited application for 10,000 shares @ `100 at a premium of `5 payable as follows:-

On Application                 `20 per share
On Allotment                  `55per share (including Premium)
On First & Final Call         `30 Per share
Company Received application for 15000 shares. Directors rejected 3000shares application and remaining accepted on pro rata basis. Mrs. Pinky, holder 120 shares failed to pay the first call money. Pass Journal entries.

Q.10.A Ltd invited application for 10000 shares @ `100 at par payable as follows:-

On Application and allotment   `20 per share
On First Call                           `30 Per share
On Second Call                       `50 per share
Company received application for 15000 shares. Directors rejected all excess application and allotted shares in full. Mrs. Sinky, holder 120 shares failed to pay the first call money and Second call money. Pass Journal entries.

Q.11.A Ltd with an authorised capital of `2,00,000 in shares of `100, issued 1000 shares to the public payable as follows.
On Application `20 per share, on allotment ` 20 per share ,`20 three months later and the balance as and when required. All money due on application and allotment were received but when the call of `20 per share was made one share holder holding 50 shares paid the entire amount due.

Q.12.A Ltd with an authorised capital of `500000 in shares of `100, issued 2000 shares to the public payable as follows.
On Application `30 per share, on allotment ` 20 per share ,`20 three months later and the balance after three months after First call. All money due on application and allotment were received but when the first call was made one share holder holding 50 shares failed to pay the First call money and another share holder holding 80 shares paid the entire amount.

CALCULATION OF CALLS IN ARREAR

Q13. A Ltd invited application for 40000 shares @ `10 at a premium of
10% payable as follows:-
On Application `2 per share
On Allotment `5 per share(including premium)

On First & Final Call `4 Per share
Company Received application for 60,000 shares. Directors rejected 12,000 shares application and remaining accepted on pro rata basis. All money received except the allotment money and final call on 400 shares.Pass journal entries.

 

Please click on below link to download CBSE Class 12 Accountancy Issue And Redemption of Debentures Worksheet Set B

Part 2 Chapter 03 Financial Statements of a Company
CBSE Class 12 Accountancy Financial Statements of A Company Worksheet

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CBSE Class 12 Accountancy Part 2 Chapter 2 Issue and Redemption of Debentures Worksheet

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