Raj Board Class 12 Book - Lekha Shastra Bhag - 2

ys[kkkkL=&2 % Hkkx&2 (ACCOUNTANCY-2 : PART-2)

mPp ek/;fed d{kk&12 ds ys[kkkkL= okf.kT; oxZ fo"k; ds

fy, ek/;fed fk{kk cksMZ] jktLFkku] vtesj }kjk Lohd`r ikB~; iqLrd

la;kstd

MkW0 egsk pUn 'kekZ izksQslj

ys[kkkkL= ,oa O;kolkf;d lkaf[;dh jktLFkku foofo|ky;] t;iqj

ys[kd

MkW0 vjfoUn dqekj xxZ MkW0 nkn;ky xqIrk foHkkxk/;{k ofj"B izk/;kid ys[kkkkL= ,oa O;kolkf;d lkaf[;dh ys[kkkkL= ,oa O;kolkf;d lkaf[;dh egkjkuh Jh t;k jktdh; Lukrdkskj egkjkuh Jh t;k jktdh; Lukrdkskj egkfo|ky;] Hkjriqj egkfo|ky;] Hkjriqj

nhipUn ewanM+k iz/kkukpk;Z] jktdh; mPp ek/;fed fo|ky;

rksinM+k] vtesj

ek/;fed fk{kk cksMZ] jktLFkku] vtesj jktdh; fo|ky;ksa esa fu%kqYd forj.k gsrq

AglaSem School

ys[kkkkL=&2 % Hkkx&2 (ACCOUNTANCY-2 : PART-2)

mPp ek/;fed d{kk&12 ds ys[kkkkL= okf.kT; oxZ fo"k; ds

fy, ek/;fed fk{kk cksMZ] jktLFkku] vtesj }kjk Lohd`r ikB~; iqLrd

la;kstd

MkW0 egsk pUn 'kekZ izksQslj

ys[kkkkL= ,oa O;kolkf;d lkaf[;dh jktLFkku foofo|ky;] t;iqj

ys[kd

MkW0 vjfoUn dqekj xxZ MkW0 nkn;ky xqIrk foHkkxk/;{k ofj"B izk/;kid ys[kkkkL= ,oa O;kolkf;d lkaf[;dh ys[kkkkL= ,oa O;kolkf;d lkaf[;dh egkjkuh Jh t;k jktdh; Lukrdkskj egkjkuh Jh t;k jktdh; Lukrdkskj egkfo|ky;] Hkjriqj egkfo|ky;] Hkjriqj

nhipUn ewanM+k iz/kkukpk;Z] jktdh; mPp ek/;fed fo|ky;

rksinM+k] vtesj

ek/;fed fk{kk cksMZ] jktLFkku] vtesj

AglaSem School

U U U S U U -U U

U/U U fl

fl flfl U fl U U

fl U UU/U UU

-, fl S U

L/L Q CU

flUU L/L

fl fl DU Upi

U/U U U fl U

fl U h U U

U flU UlaaLdj.k % 2012

izfr;ka %

ewY; vadksa esa % :i;s

kCnksa esa %

cksMZ }kjk miyC/k djk, x;s 58 th-,l-,e- he

okWo isij IS :1848/2007 ,oa 130 th-,l-,e- doj isij IS : 6956/1973 iz;qDrA

eqnzd %

AglaSem School

izLrkouk

ek/;fed fk{kk cksMZ] jktLFkku] vtesj dh 10$2 ;kstuk ds vUrxZr mPp ek/;fed d{kk&12 ds okf.kT; oxZ esa] ys[kkkkL= fo"k; ds fy, Lohd`r uohu ikB~;ekuqlkj iqLrd dk izFke laLdj.k ikBdksa ds le{k izLrqr djrs gq, gesa vR;Ur izlUurk dk vuqHko gks jgk gSA izLrqr iqLrd esa ys[kkdu izekiksa] izfrHkwfr ,oa fofue; cksMZ ds fnkk funsZkksa vkSj fo"k; ls lEcfU/kr vf/kfu;eksa esa gq, ifjorZuksa dks iw.kZ :Ik ls lfEefyr fd;k x;k gSA iqLrd dks ljy ,oa lqcks/k Hkk"kk esa fy[kk x;k gSA izLrqr iqLrd esa ek/;fed fk{kk cksMZ] jktLFkku] vtesj o lsaVy cksMZ vkWQ lSdaMjh ,tqdsku lh- ch-,l-bZ- rFkk jktLFkku ds fofHkUu foofo|ky;ksa dh ijh{kkvksa esa iwNs x;s izuksa dks Hkh ;Fkk LFkku lfEefyr fd;k x;k gSA iqLrd esa i;kZIr ek=k esa mnkgj.k] cgqp;ukRed] vfry?kq] y?kq] fucU/kkRed ,oa O;kogkfjd izuksa dk lekosk fd;k x;k gSA mnkgj.kksa esa O;kogkfjd izuksa dks ljy ls dfBu ds e esa dk;Zkhy fVIif.k;ksa lfgr le>k;k x;k gS] tks ys[kkkkL= tSls dfBu o egoiw.kZ fo"k; dks lgt cukus dk ,d iz;kl gSA ;g iqLrd lh-,-] lh-,l-] vkbZ-lh-MCY;w-,-] ,e-ch-,-] lsaVy cksMZ vkWQ lSdaMjh ,tqdsku lh-ch-,l-bZ- ds fo|kfFkZ;ksa ds fy, Hkh mi;ksxh lkfcr gksxhA iqLrd dh jpuk bu isksoj ijh{kkvksa ds ikB~;e dks /;ku esa j[kdj dh x;h gSA gesa iw.kZ fookl gS fd gekjk ;g iz;kl lHkh ds fy, mi;ksxh fl) gksxkA fk{kd cU/kqvksa ,oa fo|kfFkZ;ksa ls vuqjks/k gS fd os le; ij vius ldkjkRed lq>ko nsdj vkxkeh laLdj.k dks vf/kd mi;ksxh cukus esa gesa lg;ksx iznku djsaA

vUr esa] ge vius leLr lg;ksfx;ksa] 'kqHkfpUrdksa ,oa ifjtuksa ds izfr d`rKrk Kkfir djrs gSa] ftuds ekxZnkZu ,oa 'kqHkdkeukvksa ls ;g dk;Z lEiUu gks ldkA ek/;fed fk{kk cksMZ] jktLFkku] vtesj ds v/;{k MkW0 lqHkk"k xxZ ds dqky ekxZnkZu ,oa usr`Ro ls ;g dk;Z lEiUu gks ldk] ,rnFkZ ge vkids vkHkkjh gSaA

ys[kdx.k

AglaSem School

vuqef.kdk (INDEX)

v/;k; i`"B

la[;k

1- dEiuh ys[ks&1 & vakiwth ds fy, ys[kkdu

(Company Accounts I Accounting for Share Capital)

2- dEiuh ys[ks&2 & _.ki= % fuxZeu o 'kks/ku

(Company Accounts II Debenture : Issue and Redemption)

1

59

3- dEiuh ds fokh; fooj.k

(Financial Statements of a Company)

4- fokh; fooj.kksa dk foys"k.k

(Analysis of Financial Statements)

5- ys[kkdu vuqikr

(Accounting Ratios)

117

145

166

6- jksdM+ izokg fooj.k

(Cash Flow Statement)

226

7- ys[kkdu esa dk;Z ;kstuk

(Project Work in Accounting)

271

AglaSem School

dEiuh ys[ks& I vak iwth ds fy, ys[kkadu 1

v/;k;&1

dEiuh ys[ks I - vak iwwth ds fy, ys[kkadu Company Accounts I- Accounting for Share Capital

dEiuh % ,d ifjp; (Company : An Introduction) dEiuh 'kCn ySfVu Hkk"kk ls fy;k x;k gS tgk Com dk vFkZ lkFk&lkFk rFkk Pany dk vkk; jksVh gksrk gSA vr% dEiuh dk vkk; lkFk&lkFk jksVh [kkus ls yxk;k tkrk gSA okLro esa dEiuh dk izknqHkkZo ,sls O;kolkf;d dsUnzksa ij gqvk Fkk tgkWa fd lkSnkxj lkFk&lkFk cSBdj [kkuk [kkrs Fks rFkk blh nkSjku os O;kolkf;d ppkZ Hkh fd;k djrs FksA'kkfCnd vFkZ esa dEiuh lkFk&lkFk /ku miktZu gsrq bdV~Bk gq, O;fDr;ksa dk lewg gh gSA ifjHkk"kk, (Definitions)&fofHkUu fo}kuks o fo/kku }kjk dEiuh dh ifjHkk"kk, fuEukafdr izdkj ls nh gSa %&

U;k;k/khk tsEl (Justice James) ds vuqlkj] ^^dEiuh leku mn~ns;ksa ds fy, laxfBr gq, O;fDr;ksa dk ,d lewg gSA izks- ,y- ,p- gSus (Prof. L.H. Haney) ds vuqlkj] ^^la;qDr LdU/k ize.My ykHkktZu gsrq cuk;k x;k O;fDr;ksa dk ,d ,sfPNd la?k gS ftldh iwwth gLrkUrj.kh; vakksa esa foHkDr gksrh gS rFkk ftldh lnL;rk gsrq LokfeRo dk gksuk vko;d gSA** fdEcky ,oa fdEcky (Kimball and Kimball) ds vuqlkj] ^^fuxe LoHkko ls gh ,d d`f=e O;fDr gS] ftls fdlh fofk"V mn~ns; gsrq fo/kku }kjk jpk x;k gS ;k vf/kd`r fd;k x;k gSA** Hkkjrh; dEiuh vf/kfu;e] 1956 ds vuqlkj] ^^dEiuh ls vkk; bl vf/kfu;e ds v/khu fufeZr ,oa iathd`r gqbZ dEiuh ls gS vFkok ,slh fdlh fo|eku dEiuh ls gS ftldk fuekZ.k ,oa lekesyu bl vf/kfu;e ds iwoZ ds fdlh dEiuh vf/kfu;e ds v/khu gqvk gksA** ifjHkk"kkvksa ds vk/kkj ij dEiuh dh ljy o vknkZ ifjHkk"kk dqN bl izdkj nh tk ldrh gS& ^^dEiuh fo/kku }kjk fufeZr ,d d`f=e o vn`; O;fDr gS tks ,d lkoZeqnzk }kjk viuk dk;Z djrh gS rFkk ftldk vfLrRo lk/kkj.kr;k vius lnL;ksa ls i`Fkd~ gksrk gSA** dEiuh dh foks"krk, (Characteristics of Company)

,d dEiuh dh foks"krk, fuEufyf[kr gSa %& 1 ;g ,d lekesfyr laLFkk gS] ftldk dEiuh vf/kfu;e ds vUrxZr jftLVsku djkuk vfuok;Z gSA 2 ;g ,d fo/kku }kjk fufeZr d`f=e o vn`; O;fDr gSA 3 ,d dEiuh dk vfLrRo lk/kkj.kr;k vius lnL;ksa ls vyx gksrk gSA 4 dEiuh dh ,d lkoZeqnzk gksrh gSA

AglaSem School


5 dEiuh esa blds vak/kkfj;ksa dk nkf;Ro lhfer gksrk gSA vFkkZr~ ;fn vakksa }kjk lhfer dEiuh gS rks vak/kkjh dk nkf;Ro vakksa ds vnk ewY; rd lhfer gksrk gSA xkjUVh }kjk lhfer dEiuh dh fLFkfr esa vak/kkfj;ksa dk nkf;Ro muds }kjk nh x;h xkjUVh rd gh lhfer gksrk gSA

6 dEiuh dk lapkyu vak/kkfj;ksa }kjk pqus x;s lapkyd e.My }kjk fd;k tkrk gSA 7 ,d lkoZtfud fyfeVsM dEiuh ds vak eqDr :i ls gLrkUrj.kh; gksrs gSaA vFkkZr~

gLrkUrj.k ds fy, dEiuh dh vkKk dh vko;drk ugha gSA

dEifu;ksa dk oxhZdj.k (Classification of Comanies) dEiuh dk oxhZdj.k fofHkUu izdkjksa ls fd;k tk ldrk gSA dEiuh ys[kksa ls lEcfU/kr

dqN egRoiw.kZ izdkj fuEukafdr gSa %& v nkf;Ro ds vk/kkj ij dEiuh ds izdkj& dEiuh ds lnL;ksa ds nkf;Ro ds vk/kkj ij

dEiuh nks izdkj dh gks ldrh gS& 1 lhfer nkf;Ro okyh dEiuh] vkSj 2 vlhfer nkf;Ro okyh dEiuhA 1 lhfer nkf;Ro okyh dEiuh (Limited Company) & uke ds vuq:i ;s os dEifu;k

gSa ftuds lnL;ksa dk nkf;Ro lhfer gksrk gSA bu dEifu;ksa ds fy, ;g vko;d gksrk gS fd os vius uke ds lkFk lhfer (Limited) 'kCn dk iz;ksx djsaA ;s dEifu;kWaa Hkh nks izdkj dh gks ldrh gSa &

(a) vakksa }kjk lhfer dEiuh (Company Limited by Share) & ;s os vak&iwwth okyh dEifu;k gSa ftudh vak&iwwth fufpr jkfk ds vakksa esa foHkkftr gksrh gS rFkk izR;sd vak/kkjh dk nkf;Ro mlds }kjk ; fd;s vakksa ds dqy vafdr ewY; rd lhfer jgrk gSA ;fn vak/kkjh us bu vakksa ij vkafkd Hkqxrku gh fd;k gS rks mldk nkf;Ro vafdr ewY; rd 'ks"k jgs Hkqxrku dh jkfk rd gh lhfer jgsxkA mnkgj.kkFkZ] ;fn bZkku ds ikl 10 #- vafdr ewY; ds 2]000 vak gSa ftl ij og 6 #- izfr vak dk Hkqxrku dj pqdk gS rks mldk nkf;Ro 'ks"k jkfk 4 X 2000 = 8,000 #- rd gh lhfer jgsxkA

(b) xkj.Vh }kjk lhfer dEiuh (Company Limited by Guarantee) & ;s os dEifu;k gSa ftuds lnL; dEiuh fuekZ.k ds le; ;g xkj.Vh nsrs gSa fd ;fn muds lnL; jgus rd ;k lnL;rk NksMus ds ,d o"kZ dh vof/k esa dEiuh fnokfy;k gks tk;s] rks os ,d fufpr jkfk dk Hkqxrku djsaxsA blds lnL;ksa dk nkf;Ro mlds }kjk nh x;h xkj.Vh rd gh lhfer jgrk gSA ;fn bl izdkj dh dEiuh vak&iwwth okyh Hkh gS rks vakksa ij vnk jkfk ds izfr Hkh lnL;ksa dk nkf;Ro jgsxkA

2 vlhfer nkf;Ro okyh dEiuh (Unlimited Company) & bu dEifu;ksa ds lnL;ksa dk nkf;Ro vlhfer gksrk gSA vktdy bl izdkj dh dEifu;k O;ogkj esa ugha ik;h tkrh gSaA bu dEifu;ksa dks fokky lk>snkjh QeZ dh rjg dEiuh vf/kfu;e ds vUrxZr iathd`r djk;k tkrk gSaA blesa lk>snkjh dh Hkkfr +_.kksa ds Hkqxrku gsrq lnL;ksa dh O;fDrxr lEifk dk Hkh iz;ksx fd;k tk ldrk gSA blesa lnL; viuh lnL;rk NksMus ds ckn 1 o"kZ dh vof/k rd nk;h jgrs gSaA

c vakksa dh gLrkUrj.kh;rk ds vk/kkj ij & vakksa dh gLrkUrj.kh;rk ds vk/kkj ij Hkh dEiuh fuEukafdr nks izdkj dh gks ldrh gS&

AglaSem School


1 lkoZtfud dEiuh (Public Company) & lkoZtfud dEiuh ls vkk; ,slh dEiuh ls gksrk gS tks ,d futh dEiuh ugha gS rFkk ftldk lekesyu Hkkjrh; dEiuh vf/kfu;e dss vUrxZr gqvk gks ftlesa U;wure 7 lnL; gksuk vko;d gS rFkk ;s vius vakksa dk gLrkUrj.k LorU=rkiwoZd dj ldrs gSaA budh vf/kdre lnL; la[;k vlhfer gksrh gSA

dEiuh lakks/ku vf/kfu;e 2000 dh /kkjk 3 1 (iv) ds vuqlkj] lkoZtfud dEiuh esa fuEukafdr foks"krk, gksuh pkfg,& (i) og dEiuh futh dEiuh ugha gksuh pkfg,A (ii) bldh U;wure iznk iwwth 5 yk[k #- gksuh pkfg,A

(iii) fdlh lkoZtfud dEiuh dh lgk;d dEiuh] tksfd ,d futh dEiuh gS] dks Hkh bl lakks/ku ds ykxw gksus ds ckn ls lkoZtfud dEiuh ekuk tk,xkA

;fn dksbZ lkoZtfud dEiuh tks fd 31@12@2000 dks fo|eku gS] dh iznk iwwth 5 yk[k #- ls de gks rks mls bl vf/kfu;e ds ykxw gksus ds nks o"kZ ds vanj viuh iwwth 5 yk[k #- ;k blls vf/kd djuk vko;d gS vU;Fkk mls vizpfyr dEiuh ekurs gq, dEiuh jftLVkj ds jftLVj ls mldk uke gVk fn;k tk,xkA ;g izko/kku mu dEifu;ksa ds fy, ykxw ugha gksxk tks dEiuh vf/kfu;e dh /kkjk 25 ds rgr iathd`r gqbZ gksaA

2 futh dEiuh (Private Company) & futh dEiuh ls vkk; ml dEiuh ls gksrk gS tks (a) vius vakksa ;fn gksa rks ds gLrkUrj.k ij izfrcU/k yxkrh gSa] (b) dEiuh ds deZpkfj;ksa ds vfrfjDr lnL;ksa dh la[;k 50 rd gh lhfer djrh gS rFkk (c) dEiuh ds vakksao _.ki=ksa ds ; gsrq turk dks vkeaf=r ugha dj ldrh gSA

dEiuh lakks/ku vf/kfu;e dh /kkjk 3 1 (iii) ds vuqlkj ,d futh dEiuh ls vkk; ml dEiuh ls gS ftldh iznk iwth U;wure ,d yk[k #- vFkok blls vf/kd gksa] rFkk tks vius vUrfuZ;eksa ds }kjk&

v vius vakksa ds gLrkUrj.k ij izfrca/k yxkrh gks ( c vius lnL;ksa dh la[;k 50 rd lhfer djrh gks orZeku rFkk HkwriwoZ deZpkjh

lnL;ksa dks NksMdj ( l dEiuh ds fdlh Hkh vakksa ;k _.ki=ksa ds ; gsrq turk dks vkeaf=r djus ij

jksd yxkrh gksa ( rFkk n dEiuh ds lnL;ksa] lapkydksa rFkk muds lEcfU/k;ksa ds vfrfjDr fdlh Hkh O;fDr

ls fu{ksi ds vkeU=.k vFkok Lohd`fr dks izfrcaf/kr djrh gksA;fn nks ;k vf/kd O;fDr la;qDr :i ls ,d ;k vf/kd vakksa ds /kkjd gksa rks

bl /kkjk ds mn~ns; ls mUgsa ,d gh lnL; ekuk tk,xkA futh dEiuh dks vius uke ds vUr esa Private Limited 'kCn fy[kuk vko;d gSA

;fn dksbZ futh dEiuh tks 31@12@2000 dks fo|eku gks rFkk mldh iznk iwwth 1 yk[k #- ls de gks rks mls bl vf/kfu;e ds ykxw gksus dh frfFk ls nks o"kZ ds vanj viuh iwwth dks fu/kkZfjr Lrj rd c


(iii) lw=/kkjh o lgk;d dEiuh (Holding and Subsidiary Company) & Hkkjrh; dEiuh fo/kku ds vuqlkj ,d dEiuh lw=/kkjh rc gh ekuh tkrh gS tc mldh dksbZ lgk;d dEiuh gksA

;fn X dEiuh dh vak&iwwth ds 50 izfrkr ls vf/kd Hkkx dh Lokeh Y dEiuh gS rks Y dEiuh lw=/kkjh rFkk X dEiuh lgk;d dEiuh dgykrh gSA

dEiuh dh iwth lajpuk (Capital Structure of a Company)

dEiuh dh vak&iwth lerk vakksa vFkok iwokZf/kdkj vakksa vFkok nksuksa izdkj ds vakksa esafoHkDr gks ldrh gSA izR;sd dEiuh ds ik"kZn lhekfu;eksa esa mldh iwth dk mYys[k fd;k tkrk gSA vak&iwwth dks lkekU;r;k fuEukafdr izHkkxksa es nkkZ;k tk ldrk gS&

1 vf/kd`r iwth (Authorised Capital) & dEiuh ds lekesyu ds le; dEiuh ds lhekfu;eksa esa mfYyf[kr vf/kdre iwwth dks dEiuh dh vf/kd`r iwwth dgk tkrk gSA lkekU;r;k dEiuh blls vf/kd iwwth fuxfeZr ugha dj ldrh gSA

2 fuxZfer iwwth (Issued Capital) & dEiuh dh vf/kd`r iwwth dk og Hkkx tks turk ds ; gsrq fuxZfer fd;k tkrk gS] fuxZfer iwwth dgykrk gSA lkekU;r;k vf/kd`r iwwth dk dqN Hkkx gh igys fuxZfer fd;k tkrk gS fQj tSls&tSls dEiuh dks vf/kd iwwth dh vko;drk iM+rh gS] 'ks"k iwwth mlh vuqlkj fuxZfer dj yh tkrh gSA

3 izkfFkZr iwwth (Subscribed Capital) & fuxZfer iwwth dk og Hkkx tks turk }kjk ys fy;k tkrk gS] izkfFkZr iwwth dgykrk gSA ;gkWa ;g le>uk vko;d gS fd iwwth fuxZeu ds ckn turk }kjk fuxZfer iwwth ls de] fuxZfer iwwth ds cjkcj ;k fuxZfer iwwth ls vf/kd ds fy, vkosnu fd;k tk ldrk gSA rhuksa fLFkfr;ksa esa gh ftrus vak turk dks iznku fd;s tkrs gSa mudh jkfk dks izkfFkZr iwwth dgrs gSaA ;g fdlh Hkh fLFkfr es fuxZfer iwwth ls vf/kd ugha gks ldrh gSA

4 ;kfpr vFkok ekxh x;h iwwth (Called-up-Capital) & lkekU;r;k vakksa ds fuxZeu ij vkcaVu ds le; vakksa dk iw.kZ ewY; ,d lkFk ugha eaxk;k tkrk gSA vak/kkfj;ksa ls ;g ewY; vkosnu] vkcaVu] izFke ;kpuk] f}rh; ;kpuk o r`rh; ;kpuk ds ek/;e ls vyx&vyx le; ij eWaxk;k tkrk gSA vr% izkfFkZr iwwth dk og Hkkx ftlds Hkqxrku gsrq vak/kkfj;ks ls ekx dh tk pqdh gks] ;kfpr vFkok ekxh x;h iwwth dgykrh gSA

5 iznk iwth (Paid-up-Capital) & ;kfpr iwwth dk og Hkkx tks vak/kkfj;ksa }kjk Hkqxrku dj fn;k tkrk gS iznk vFkok pqdrk iwwth dgykrk gSA dHkh&dHkh dqN vak/kkfj;ksa ;Fkk le; ekx dk Hkqxrku ugha dj ikrs gSa vr% ,slh jkfk ftldk Hkqxrku dEiuh dks izkIr ugha gks ikrkA vnk ekx (Calls in Arrears) dgykrh gS] blh izdkj dqN vak/kkjh dEiuh dks vius vaakksa ls lEcfU/kr og jkfk Hkh pqdk nsrs gSa ftldh ekx dEiuh us vHkh ugha dh gS rks bl izdkj izkIr jkfk iwoZnk ekx (Calls in Advance) dgykrh gSaA

6 vkjf{kr ;k lafpr iwwth (Reserve Capital) & dEiuh vf/kfu;e 1956 dh /kkjk 99 ds vuqlkj lhfer nkf;Ro okyh dEiuh foks"k izLrko ikfjr djds ;g fu/kkZfjr dj ldrh gS fd u ekxh x;h iwwth ds fdlh fufpr Hkkx dks dEiuh ds lekiu (Winding up) ij gh ekaxk tkosxkA ,slh iwwth vkjf{kr ;k lafpr iwwth dgykrh gSA bl izdkj dh O;oLFkk dk mn~ns; dEiuh dh lk[k dks c


vak iwth dk dEiuh ds fpV~Bs esa izLrqrhdj.k (Disclosure of Share Capital in Companys Balance Sheet)

dEiuh ds fpV~Bs ds nkf;Ro i{k esa vak iwwth ds fofHkUu Lo:iksa vf/kd`r vak iwwth] fuxZfer vak iwwth] vfHknk vak iwwth] ekaxh x;h vak iwwth ,oa iznk vak iwwth dks fuEu izdkj nkkZ;k tkrk gSA

Balance Sheet of ................................ as on ...............................................

Liabilities Amount`

Assets Amount `

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Share Capital :

Authorised/Registered/Nominal Share Capital ..........Equity Share of Rs. .......... each .......... % Preference Share of ` ............. each

Issued Share Capital :......... shares of Rs.......... each

Subscribed called and paid up Share Capital :

.......... share of Rs. .... each -- Less:- Calls in Arrear ----

----------

fVIi.kh %& 1- vf/kd`r vak iwwth o fuxZfer vak iwwth dks fpV~Bs esa dsoy lwpukFkZ fn[kk;k tkrk gSA flQZ vak iznk iwwth dh jkfk gh fpV~Bs ds tksM esa 'kkfey gksrh gSA vf/kd`r iwwth vkSj fuxZfer iwwth esa vUrj (Distinction between Authorised Capital and issued Capital)

la[;k vUrj dk

vk/kkj vf/kd`r iwwth fuxZfer iwwth

1- vFkZ dEiuh ds ik"kZn lhek fu;e ds iwwth okD; esa iznfkZr jkfk

vf/kd`r iwwth dk og Hkkx tks turk dks ; gsrq fuxZfer dh tkrh gSA

2- vuqeku vf/kd`r iwwth dh jkfk dk vuqeku orZeku ,oa Hkfo"; dh

fuxZfer iwwth dh jkfk dk vuqeku orZeku dh vko;drkvksa

AglaSem School


vko;drkvksa dks /;ku esa j[kdj fd;k tkrk gSA

dks /;ku esa j[kdj dj fd;k tkrk gSA

3- jftLVsku 'kqYd o LVkEi M~;wVh

jftLVsku Qhl o LVkEi M~;wVh dk Hkqxrku dEiuh vf/kd`r iwwth ds vk/kkj ij fd;k tkrk gSA

fuxZfer iwwth ij jftLVsku o LVkEi M~;wVh ugha yxrh gSA

vak (Shares)dEiuh ds ik"kZn lhek fu;e ds iwwth okD;kak esa of.kZr dqy iwwth ftls

vf/kd`r@iathd`r o vafdr iwwth dgrs gSaA ;g dqy vak iwwth NksVs&NksVs VqdMksa esa foHkkftr gksrh gSA izR;sd foHkkftr VqdMk@Hkkx vak dgykrk gSA vak iwth ds izdkj (Types of Share Capital) : dEiuh vf/kfu;e 1956 dh /kkjk 86 ds vuqlkj ,d vakksa }kjk lhfer dEiuh nks izdkj dh vak iwwth tkjh dj ldrh gSA (A) iwokZf/kdkj vak iwwth (Preference Share Capital) (B) lerk vak iwwth (Equity Share Capital) (A) iwokZf/kdkj vak iwwth (Preference Share Capital) %&

dEiuh vf/kfu;e 1956 ds vuqlkj] ^^iwokZf/kdkj vakksa ls rkRi;Z bl izdkj dh vak&iwwth ls gS ftu ij vak/kkjh dks ,d fufpr nj ls ykHkkak izkIr djus dk rFkk lekiu dh nkk esa viuh iwwth ikus dk iwokZf/kdkj izkIr gksrk gSA** iwokZf/kdkj vak/kkjh dks lerk vak/kkjh dh rqyuk es dqN iwokZf/kdkj izkIr gksrs gSa blfy, buds }kjk /kkfjr vak&iwwth iwokZf/kdkj vak&iwwth dgykrh gSA iwokZf/kdkj vakksa ds izdkj (Types of Preference Shares) & iwokZf/kdkj vakksa dks lkekU;r;k fuEukafdr Hkkxkssa esa foHkDr fd;k tk ldrk gS& 1 vlap;h iwokZf/kdkj vak (Non-Cumulative Preference Shares) & bu vakksa ds /kkjdksa dks izfro"kZ gksus okys ykHkksa esa ls ,d fufpr nj ij lerk vakksa dks ykHkkak nsus ls iwoZ ykHkkak fn;k tkrk gSA ;fn fdlh o"kZ dEiuh dks dksbZ ykHk ugha gks rks ,slh fLFkfr esa bUgsadksbZ ykHkkak ugha fn;k tkrk gS vkSj vkxkeh o"kksZa es dEiuh dks vf/kd ykHk gksus dh nkk esasa Hkh bu vak/kkfj;ksa dks bu vakksa ij fiNys o"kZ dk cdk;k ykHkkak ikus dk vf/kdkj ugha gksrkA 2 lap;h iwokZf/kdkj vak (Cumulative Preference Shares) & bu vakksa ds /kkjdksadks vlap;h iwokZf/kdkj vakksa ds leku leLr vf/kdkj rks izkIr gksrs gh gSa lkFk gh ;fn dEiuh ds ikl fdlh o"kZ bu vakksa ij nsus ds fy, i;kZIr ykHk ugha gks rks ,sls cdk;k ykHk dh jkfk vkxkeh o"kksZa ds vf/kd ykHkksa ls iznku dh tkrh gS vFkkZr~ bu vakksa ij cdk;k ykHk lafpr gksrk jgrk gS rFkk vkxs ds o"kksZa esa i;kZIr ykHk gks rks mldk Hkqxrku dj fn;k tkrk gSA 3 ifjorZukhy iwokZf/kdkj vak (Convertible Preference Shares) & ;s os iwokZf/kdkj vak gksrs gSa ftuds fuxZeu ds le; gh vak/kkfj;ksa dks ;g vf/kdkj ns fn;k tkrk gS fd os pkgs rks ,d fufpr frfFk rd vius vakksa dks lerk vakksa esa cny ldrs gSa] lerk vakksa esa ifjorZu ds fodYi ds dkj.k bUgsa ifjorZuh; iwokZf/kdkj vak dgk tkrk gSA 4 vifjorZuh; iwokZf/kdkj vak (Non-Convertible Preference Shares) & os iwokZf/kdkj vak ftUgsa lerk vak esa cnyus dk vf/kdkj ugha gksrk gS] vifjorZuh; iwokZf/kdkj vak dgykrs gSaA

AglaSem School


5 'kks/kuh; vFkok foekspukhy iwokZf/kdkj vak (Redeemable Preference Shares) & dEiuh vf/kfu;e dh /kkjk 80 ds v/khu ,d lhfer vak&iwwth okyh dEiuh ;fn vius ik"kZn vUrfuZ;eksa ls vf/kd`r gksa rks ,sls iwokZf/kdkj vakksa dk fuxZeu dj ldrh gS ftudk ,d fufpr le; ds ckn 'kks/ku fd;k tkuk gks rks ,sls vakksa dks 'kks/kuh; iwokZf/kdkj vak dgk tkrk gSA dEiuh vf/kfu;e lakksf/kr 1988 ds ipkr~ & dksbZ Hkh vakksa }kjk lhfer dEiuh vkks/kuh; iwokZf/kdkj vakksa (Irredeemable Preference Share) dk fuxZeu ugha dj ldrh gSA 6 izfrHkwr iwokZf/kdkj vak (Guaranteed Preference Shares)& os iwokZf/kdkj vak ftu ij fufpr nj ls ykHkkak feyus dh xkj.Vh nh tkrh gS] izfrHkwr iwokZf/kdkj vak dgykrs gSaA bl izdkj dh xkj.Vh izk;% vU; iz[;kr laLFkk }kjk yh tkrh gS rkfd turk esa bl izdkj ds vakksa ds izfr fookl iSnk fd;k tk ldsA 7 Hkkfxr iwokZf/kdkj vak (Participating Preference Shares) & os iwokZf/kdkj vak ftUgsa mudh fu/kkZfjr nj ij ykHkkak feyus ds ckn vU; vak/kkfj;ksa dks mfpr ykHkkak nsus ds ckn cps ykHk esa fdlh izdkj dk Hkkx izkIr djus dk vf/kdkj gksrk gS] Hkkfxr iwokZf/kdkj vak dgykrs gSaA

8 vHkkfxr iwokZf/kdkj vak (Non-Participating Preference Shares) & os iwokZf/kdkj vak ftUgsa dEiuh ds foHkktu ;ksX; ykHkkak esa ls iwoZfu/kkZfjr nj ls ns; ykHkkak ds vfrfjDr vU; dksbZ ykHk ugha feyrk] vHkkfxr iwokZf/kdkj vak dgykrs gSaA (B) lerk vak iwwth (Equity Share Capital) %&

fdlh Hkh dEiuh dh vakiwwth dh egRoiw.kZ ?kVd lerk vak&iwwth gh gksrh gSA bu vakksa ds /kkjd dEiuh ds okLrfod Lokeh gksrs gSaA foHkktu ;ksX; ykHkksa essa ls iwokZf/kdkj vakksa dks ykHkkak nsus ds ckn 'ks"k tks Hkh ykHk cpk jgrk gS ml ij bUgha vak/kkfj;ksa dk vf/kdkj jgrk gSA bUgs ns; ykHkkak dh nj dk fu/kkZj.k lapkyd e.My }kjk 'ks"k ykHk o O;olk; dh fLFkfr ds vk/kkj ij fd;k tkrk gSA bu vakksa dh jkfk dEiuh ds lekiu gksus ij iwokZf/kdkj vakksa dks mudh iwwth ykSVkus ds mijkUr jkfk 'ks"k gksus ij gh ykSVk;h tk ldrh gSA lkekU; ifjfLFkfr;ksa esa dEiuh ds thoudky esa budk foekspu ugha fd;k tk ldrk gSA lerk vak vkSj iwokZf/kdkj vak esa vUrj (Distinction between Equity Shares and Preference Shares) lerk vakksa o iwokZf/kdkj vakksa esa fuEufyf[kr varj ik;s tkrs gSa %& e la[;k

vUrj dk vk/kkj

lerk vak iwokZf/kdkj vak

1- ykHkkak iwokZf/kdkj vakksa ij ykHkkak ds ipkr~ ykHkkak fn;k tkrk gSA

lerk vakksa ls iwoZ ykHkkak izkfIr dk vf/kdkj

2- iwth okilh iwokZf/kdkj vak iwwth dh okfilh ds ipkr~ iwwth okil dh tkrh gSA

lerk vak iwwth ls iwoZ iwwth okil dh tkrh gSA

3- ykHkkak nj ykHkkak nj izfro"kZ lapkydksa vkSj lnL;ksa ds fu.kZ;ksa ds vuqlkj ifjofrZr gksrh jgrh gSaA

ykHkkak nj fLFkj jgrh gS D;ksafd nj iwoZ fu/kkZfjr gksrh gSA

4- cdk;k ykHkkak cdk;k ykHkkak dk Hkqxrku vkxkeh o"kksZa esa ugha fd;k tkrk gSA

lap;h iwokZf/kdkj vakksa ij cdk;k ykHkkak dk Hkqxrku vkxkeh o"kksZa esa fd;k tkrk gSA

AglaSem School


5- ifjorZukhyrk lerk vak vifjorZuh; gSaA bUgssa lerk vakksa esa ifjofrZr fd;k tk ldrk gSA

6- erkf/kdkj lerk vak/kkfj;ksa dks lkekU;r;k er nsus dk vf/kdkj gSA

iwokZf/kdkj vak/kkfj;ksa dks er nsus dk vf/kdkj ugha gksrk gSA

7- 'kks/kuh; Hkqxrku

lkekU;r;k dEiuh ds thoudky esa 'kks/kuh; ugha gSA

;s dEiuh ds thoudky esa 'kks/kuh; gksrs gSSA

vakksa dk fuxZeu Issue of Shares vakksa dk fuxZeu nks mn~ns;ksa ls fd;k tk ldrk gS& 1 jksdM ds vfrfjDr fdlh vU; izfrQy ds fy, fuxZeu] 2 jksdM ds fy, vakksa dk fuxZeu 1- jksdM ds vfrfjDr vU; izfrQy gsrq fuxZeu (Issue of Shares for Other Consideration than Cash) - bl izdkj dk fuxZeu jksdM ds vfrfjDr fdlh vU; izfrQy gsrq fd;k tkrk gS] tSls fdlh O;olk; vFkok lEifk ds ; gsrqA 2- jksdM+ ds fy, vakksa dk fuxZeu (Issue of Shares for Cash) &

vakksa dk fuxZeu tc udn jksdM+ izkIr djus ds fy, fd;k tkrk gS rks bls jksdM+ gsrq fuxZeu dgk tkrk gSA bl izdkj dk fuxZeu fuEukafdr nks izdkj ls fd;k tk ldrk gS& (i) tc vak dh lEiw.kZ jkfk vkosnu ds lkFk gh ns; gksA (ii) tc vak dh lEiw.kZ jkfk fofHkUu fdLrksa esa ns; gksA

vakksa dk fuxZeu mi;qZDr esa ls fdlh Hkh mn~ns; gsrq fd;k tkos og fuEukafdr rhu izdkj ls fd;k tk ldrk gS&

(A) leewY; ij fuxZeu (Issue at par) & tc vakksa dks muds vafdr ewY; (Face or Nominal Value) ij gh fuxZfer fd;k tkrk gS rks bls leewY; ij fuxZeu dgrs gSaa] tSls&10 ` okys fdlh vak dk fuxZeu 10 ` izfr vak dh nj ls fd;k tkukA

(B) cV~Vs ij fuxZeu (Issue at Discount) & tc vakksa dks muds vafdr ewY; ls de ewY; ij fuxZfer fd;k tkrk gS rks bls vakksa dk vigkj] cV~Vs vFkok dVkSrh ij fuxZeu dgrs gSa] tSls&10 ` okys fdlh vak dk fuxZeu 9 ` izfr vak dh nj ls fd;k tkukA

(C) izC;kft ij fuxZeu (Issue at Premium) & tc vakksa ij fuxZeu muds vafdr ewY; ls vf/kd ewY; ij fd;k tkrk gS rks bls vakksa dk izC;kft ij fuxZeu dgrs gSa] tSls 10 ` okys vakksa dk 12 ` izfr vak dh nj ls fuxZeuA

vak fuxZeu dh izf;k Process of Issue of Shares

lkoZtfud dEiuh }kjk dEiuh ds lekesyu ds ipkr~ vakksa ds fuxZeu gsrq fuEukafdr dk;Z djus gksrs gSa&

AglaSem School


1 izfooj.k dk fuxZeu (Issue of Prospectus) & vak fuxZeu gsrq dEiuh izfooj.k dk fuxZeu djrh gSA izfooj.k og izys[k gksrk gS tks ,d lekesfyr laLFkk ds vakksa ;k _.k&i=ksa dks ; djus ds fy;s turk ls izLrko vkefU=r djrk gSA izfooj.k esa dEiuh dk uke] iathd`r dk;kZy; dk irk] dEiuh dh vf/kd`r iwwth rFkk fuxZfer iwwth] dEiuh ds mn~ns; o lhekfu;e vkfn vusd fooj.kksa dk mYys[k gksrk gSA 2 vakksa dk vkosnu (Application for Shares) & izfooj.k ds vk/kkj ij tks O;fDr dEiuh ds vak ; djuk pkgrs gSa os ,d fu/kkZfjr vkosnu&i= dks Hkjdj vko;d vkosnu jkfk ds lkFk fu/kkZfjr cSad ds ek/;e ls dEiuh dks Hkstrs gSaA dEiuh vf/kfu;e dh /kkjk 69 3 ds vuqlkj vkosnu ij vakksa ds vafdr ewY; dh de ls de 5 izfrkr jkfk izkIr djuk vko;d gS! ^lsch* (SEBI) xkbM ykbal ds vuqlkj bls c


vak/kkjh dks vkcafVr&vakksa dh la[;k fy[kh jgrh gS rFkk ;g ekx dh tkrh gS fd og izR;sdvak dh ,d fufpr vkcaVu jkfk ;fn vak ij ns; lEiw.kZ jkfk vkosnu&i= ds lkFk u ekx yh xbZ gks rks veqd frfFk rd tek djk nsA vkcaVu&i= Hkstrs gh vkosnd rFkk dEiuh ds chp vakksa ds ; lEcU/kh lafonk iw.kZ gqvk ekuk tkrk gSA

jftLVkj dks vkcaVu&fjVuZ Hkstuk (Filing Allotment Return to Registrar) &vkcaVu dk;Z iw.kZ gks tkus ds ckn dEiuh dks jftLVkj ds ikl vkcaVu fjVuZ Hkstuk gksrk gS ftlesa vkcaVu lEcU/kh vko;d lwpuk,a nh jgrh gSaA bl fjVuZ ds lkFk dEiuh ds lfpo vFkok fdlh ,d lapkyd dk bl vkk; dk ?kks"k.kk&i= Hkh Hkstk tkrk gS fd dEiuh }kjk vkcaVu lEcU/kh leLr oS/kkfud vko;drkvksa dh iwfrZ dj yh xbZ gSA ;g fjVuZ izR;sdlkoZtfud dEiuh dks dEiuh jftLVkj ds ikl vkcaaVu ds 30 fnu ds Hkhrj vFkok jftLVkj }kjk c


tcfd fuxZeu 250 djksM+ #- ;k vf/kd gks] blls de ds fuxZeu ij dEiuh lEiw.kZ leewY; vkosnu ds lkFk gh ekx ldrh gSA

(ii) nks ;kpukvkssa ds e/; de ls de ,d ekg dh vof/k dk varj vo; jguk pkfg,A

(iii) vkosnudrkZ dks ;kpuk jkfk dh ekx dh lwpuk fu/kkZfjr vafre frfFk ls de ls de 14 fnu iwoZ nh tkuh pkfg,A

(iv) lapkyd e.My dks ;g vf/kdkj gksrk gS fd os fdlh ;kstuk dks [kf.Mr vFkok LFkfxr dj ldsA

fu;e 13 (v) ;fn dksbZ vak/kkjh fu/kkZfjr vafre frfFk rd vius vakksa ij ns; ;kpuk dk

Hkqxrku ugha djrk gS rks mls mDr fu/kkZfjr vafre frfFk ls Hkqxrku dh frfFk rd dh vof/k ds fy, ns; jkfk ij 5 izfrkr okf"kZd dh nj ls C;kt dk Hkqxrku djuk gksxkA

fu;e 16 (vi) lapkyd e.My ;fn pkgs rks fdlh bPNqd vak/kkjh ls vfxze ;kpuk Hkh Lohdkj

dj ldrk gSA bl vfxze izkIr jkfk ij vfxze vof/k ds fy, dEiuh }kjk 6 izfrkr okf"kZd dh nj ls C;kt ns; gksxkA

fu;e 17 (vii) ftu vakksa ij ;kpuk jkfk dk Hkqxrku ugha fd;k tkrk gS mudk fu/kkZfjr

vkSipkfjdrkvksa ds Ikpkr~ gj.k dj fy;k tkrk gSA fu;e 18

vakksa ds fuxZeu dh izfof"V;k Journal Entries of Issue of Shares 1- jksdM+ ds vfrfjDr vU; izfrQy gsrq vakksa ds fuxZeu dh nkk esa&

jksdM+ ds vfrfjDr vU; izfrQy tSls O;olk; dk ;] lEifk dk ; ;k fdUgha lsokvksa ds cnys vak fuxZeu fd;k tkrk gS] rks fuEukafdr izfof"V;k dh tk ldrh gS&

(i) fdlh O;olk; vFkok lEifk fd m/kkj ; ij& Particular Assets A/c Dr. To Vendors A/c

(ii) fosrk dks ; ewY; ds izfrQy esa vak fuxZfer djus ij& (a) tc vakksa dk fuxZeu leewY; ij fd;k tk,&

Vendors A/c Dr. To Share Capital A/c

(b) tc vakksa dk fuxZeu cV~Vs Ikj fd;k tk,& Vendors A/c Dr. Discount on issue of share A/c Dr. To Share Capital A/c (c) tc vakksa dk fuxZeu izO;kft ij fd;k tk,&

Vendors A/c Dr.

AglaSem School


To Share Capital A/c To Securities Premium A/c

uksV%& jksdM+ ds vfrfjDr vU; izfrQy ds cnys tkjh fd;s tkus okys vakksa dh la[;k fuEu lw= dh lgk;rk ls Kkr dh tk ldrh gS & fosrk@ysunkj dks ns; jkfk

izfr vak fuxZeu ewY; (iii) izoZrdksa dks mudh lsokvksa ds iqjLdkj Lo:Ik vakksa dk fuxZeu & Goodwill A/c Dr.

To Share Capital A/c 2- jksdM+ ds fy;s vakksa dk fuxZeu dh nkk esa&

(i) tc vak dk lEiw.kZ ewY; vkosnu ds lkFk gh ns; gks& (a) leewY; ij fuxZeu gksus ij&

1. Bank A/c Dr. To Share Application A/c

2. Share Application A/c Dr. To Share Capital A/c

(b) cV~Vs ij fuxZeu gksus ij& 1. Bank A/c Dr.

To Share Application A/c

2. Share Application A/c Dr. Discount on issue of shares A/c Dr. To Share Capital A/c

(c) izO;kft ij fuxZeu gksus ij& 1. Bank A/c Dr. To Share Application A/c

2. Share Application A/c Dr. To Share Capital A/c To Securities Premium A/c 3- jksdM+ gsrq fuxZeu %& tc vak dh lEiw.kZ jkfk fdLrksa essa ns; gks& 1- vkosnu dh jkfk izkIr gksus ij& vakksa ds vkosnu ij izkIr lEiw.kZ jkfk ls fuEukafdr izfof"V dh tkrh gS& Bank A/c Dr. To Share Application A/c (Being amunt of Application received on-Shares)

2- vkosnu dh jkfk dk iwwthdj.k djus ij& fuxZfer vakksa ls vf/kd vkosnu dh nkk esa fuxZfer vakksa ij ns; vkosnu jkfk ls rFkk fuxZfer vakksa ls de vkosnu dh nkk esa okLrfod izkIr jkfk ls fuEukafdr izfof"V dh tkrh gS&

Shares Application A/c Dr. To Share Capital A/c (Being Application money transfer to Capital A/c)

AglaSem School


3- vkosnu ij izkIr vf/kd jkfk ykSVkus ij& ;fn dqN vkosndksa dks vkcaVu ugha fd;k x;k gS rks mudh jkfk ykSVkus ij fuEukafdr izfof"V dh tkrh gS&

Shares Application A/c Dr. To Bank A/c

(Being Application money returned) 4- vkcaVu dh jkfk ns; gksus ij& vkcaVu vakksaa ij vkcaVu ij ns; lEiw.kZ

jkfk ls fuEukuqlkj izfof"V dh tkrh gS& (a) leewY; ij fuxZeu dh nkk esa&

Share Allotment A/c Dr. To Share Capital A/c

(b) cV~Vs ij fuxZeu dh nkk esa&Share Allotment A/c Dr.

Discount on issue of shares A/c Dr. To Share Capital A/c

(c) izC;kft ij fuxZeu dh nkk esa& Share Allotment A/c Dr. To Share Capital A/c To Securities Premium A/c 5- vkcaVu dh jkfk izkIr gksus ij& vkcaVu dh jkfk ;k rks lEiw.kZ udn izkIr

gksrh gS ;k ;fn vkuqikfrd vkcaVu fd;k x;k gS rks dqN jkfk vak vkosnu ys[ks ls lek;ksftr dh tkrh gS rFkk 'ks"k udn ekxh tkrh gSA nksuksa fLFkfr;ksa esa izfof"V;k bl izdkj dh tkrh gS&

(a) lEiw.kZ jkfk udn ekxus ij okLro esa izkIr jkfk ls& Bank A/c Dr. To Share Allotment A/c (Being amount of allotment received)

(b) tc dqN jkfk vak vkosnu ys[ks ls lek;ksftr djuk gks rFkk 'ks"k udn ekxuk gks rks&

(i) vak vkosnu ij izkIr vkf/kD; jkfk dk caVu ij lek;kstu Share Application A/c Dr.

To Share Allotment A/c (Being excess Application money adjusted.)

(ii) vkcaVu ij ks"k jkfk izkIr gksus ij Bank A/c Dr.

To Share Allotment A/c (Being balance Allotment money received)

uksV%& izu esa fn;s vuqlkj cafVr vakksa ij izkIr vkosnu jkfk ;fn caVu jkfk ls Hkh vf/kd gSa rks vkf/kD; jkfk dks Calls in Advance Account (ksk cdk;k jkfk rd) esa LFkkukarfjr ;k udn okil dh tk ldrh gSA

AglaSem School


6- izFke ;kpuk dh jkfk ns; gksus ij& vkcaVu vakksa ij izFke ;kpuk gsrq ns; lEiw.kZ jkfk ls fuEukafdr izfof"V dh tkrh gS& Share First Call A/c Dr. To Share Capital A/c (Being 1st Call due) 7- izFke ;kpuk dh jkfk izkIr gksus ij& izFke ;kpuk ij okLrfod jde izkIr jde ls fuEukafdr izfof"V dh tkrh gS& Bank A/c Dr. To Share First Call A/c (Being amount of first call received) 8- f}rh; ;kpuk dh jkfk ns; gksus ij& vkcaVu vakksa ij f}rh; ;kpuk gsrq

ns;lEiw.kZ jkfk ls fuEukafdr izfof"V dh tkrh gS&

Share Second Call A/c Dr. To Share Capital A/c (Being Second Call due) 9- f}rh; ;kpuk dh jkfk izkIr gksus ij& vkcaVu vakksa ij f}rh; ;kpuk ij

okLrfod izkIr jde ls fuEukafdr izfof"V dh tkrh gS& Bank A/c Dr. To Share Second Call A/c (Being Second call amount received) 10- r`rh; o vfUre ;kpuk dh jkfk ns; gksus ij& vkcaVu vakksa ij r`rh; o

vfUre ;kpuk gsrq ns; lEiw.kZ jkfk ls fuEukafdr izfof"V dh tkrh gS& Share Third and Final Call A/c Dr.

To Share Capital A/c (Being Third and Final Call due) 11- r`rh; o vfUre ;kpuk dh jkfk izkIr gksus ij& r`rh; o vfUre ;kpuk ij okLrfod izkIr jkfk ls fuEukafdr izfof"V dh tkrh gS& Bank A/c Dr. To Share Third and Final Call A/c (Being amount of third Call received)

uksV %& 1- ;fn izFke ;kpuk ;k f}rh; ;kpuk gh vfUre ;kpuk gks rks muds lkFk vfUre ;kpuk 'kCn fy[kuk vko;d gksrk gS ;Fkk] izFke ,oa vfUre ;kpuk ys[kk (First and Final Call A/c), ;k f}rh; ,oa vfUre ;kpuk ys[kk (Second and Final Call A/c)

2- ;fn izu esa jksdM+ iqLrd cukus dks dgk tk;s rks mi;qZDr izfof"V;ksa esa cSad (Bank) okyh izfof"V;ksa ds vfrfjDr vU; leLr izfof"V;k dh tk;saxhA cSad dh izfof"V u dj mudk ys[kk jksdM+ iqLrd esa lha/ks dj fn;k tkrk gSA

AglaSem School


foys"k.k rkfydk (Analysis Table) vak fuxZeu ds izuksa dks gy djus esa foys"k.k rkfydk dk foks"k egRo gksrk gSA

foLr`r foys"k.k rkfydk ls leLr izfof"V;k vklkuh ds lkFk dh tk ldrh gaSaA fdl izfof"V esa fdruh jkfk fy[kh tk;sxh ;g foys"k.k rkfydk ls Kkr gksrk gSA foLr`r foys"k.k rkfydk fuEukuqlkj Hkkxksa esa rS;kj dh tkuh pkfg,&

Hkkx A & blesa ;kfpr vakksa dh la[;k] mu ij izkIr jkfk rFkk fuxZfer vakksa dh la[;k ds rhu LrEHk cukdj muesa izu eas nh x;h vko;d jkfk;k ekuqlkj fy[k ysaxsA blds ckn vkosnu] vkcaVu] izFke ;kpuk] f}rh; ;kpuk rFkk r`rh; ;kpuk ;fn gks rks ds LrEHk cukrs gSa ftuesa izfr vak izkI; jkfk rFkk fuxZfer vakksa dh la[;k ls xq.kk dj dks"Bd esa lEiw.kZ izkI; jkfk fy[krs gSaA fuxZeu ds izR;sd Lrj ij izfof"V blh dks"Bd dh jkfk ls dh tkrh gSA ;gk ;g /;ku esa j[kuk vko;d gS fd ;fn fdlh ;kpuk ds ckn dqN vakksa dk gj.k dj fy;k x;k gks rks gj.k ds ckn dh ;kpuk jkfk esa mDr bu vakksa ij izkI; jkfk 'kkfey ugha gksxh vFkkZr~ mi;qZDr dks"Bd dh jkfk esa ls bu vakksa ij izkI; jkfk ?kVkdj vk;h jkfk ls izfof"V gksxhA Hkkx B & blds vUrxZr ;kfpr vakksa ds fuxZeu ds fofHkUu pj.kksa dk mYys[k gksrk gS vFkkZr~ fdrus vak ekxsa rFkk mUgsa fdrus fn;s x;s rFkk muls izkIr jkfk ;fn vf/kd gks rks mls vkcaVu ;k vkxs dh ;kpukvksa ds fy, fdl izdkj lek;ksftr (Adjust) dh x;h rFkk ;fn dqN yksxksa dks vak fuxZfer ugha fd;s x;s rks mUgsa fdruh jkfk okil (Return) dh x;h] vkfnA Hkkx C & blesa dqN vak/kkfj;ksa }kjk de ;k vf/kd jkfk Hkqxrku dk mYys[k gksrk gSA blh esa gj.k ds lEcU/k esa izkIr rFkk vizkIr jkfk;ksa dks fy[kk tkrk gSA bl Hkkx esa iwoZ izkIr ekx (Calls in Advance) rFkk vizkIr ekx (Calls in Arrears) dk ys[kk&tks[kk fd;k tkrk gSA bl gsrq vf/kd izkIr jkfk ds fy, /ku fpUg $ rFkk de izkIr jkfk ds fy, _.k fpUg & dk iz;ksx fd;k tkrk gSA vUr esa vkcaVu rFkk ;kpukvksa ij izkIr jkfk o lek;kstu dh tkus okyh jkfk;k ckgj fy[k yh tkrh gSaaA vkcaVu ij izkIr jkfk fuEukuqlkj izkIr dh tkrh gSa& vkcaVu ij izkI; vkcaVu dh dqy jkfk ---------------------- ;fn izC;kth gks rks mlds lfgr & vkosnu ij izkIr vf/kd jkfk dk lek;kstu & --------------------------

& vizkIr ;kpuk (Calls in Arrears) & --------------------------

$ iwoZ izkIr ;kpuk (Calls in Advance) $ -------------------------

vkcaVu ij izkIr jkfk (=) ----------------------------

vkxs ;kpukvksa ij izkIr jkfk Hkh blh izdkj fudkyrs gSaA

AglaSem School


izk:i

Shar

esA

pplic

atio

nsR

ecei

ved

Am

ount

Rec

eive

d

Shar

esIs

sued

On

App

licat

ion

@R

s....

......

......

...

On

Allo

tmen

t@

Rs.

......

......

....

ICal

l@

Rs.

......

......

......

IIC

all

@R

s....

......

......

..

Hkkx A `(..............)

`(..............)

`(..............)

`(..............)

Hkkx B

Hkkx C

Amount received & Adjusted

vakksa dk leewYU; ij fuxZeu (Isssue of Shares at Par)

vaakksas dk muds vafdr ewY; ij fuxZeu gh vakksa dk leewY; ij fuxZeu dgykrk gSA

mnkgj.k (Illustration) 1 :-

bZkku fyfe- us 25]000 vak turk dks fuxZfer fd;s] buesa ls izR;sd vak 10 ` dk gSA bu ij 3 `- vkosnu ij] 3 ` vkcaVu ij] vkSj 4 ` ;kpuk ij ns; gSA bZkku fyfe- dh iqLrdksa esa tuZy izfof"V;k dhft, rFkk fpV~Bk cukb;sA lHkh ;kpuk, izkIr gks x;h gSaaA

gy (Solution) :- Journal Entries

Amount Date Particulars L.F. Dr.

`Cr. `

Bank A/c Dr. To Share Application A/c (Being amount of application received)

75,00075,000

Share Application A/c Dr. To Share Capital A/c (Being transfer of application amount to capital A/c)

75,00075,000

Share Allotment A/c Dr. 75,000

AglaSem School


To Share Capital A/c (Being Allotment due)

75,000

Bank A/c Dr. To Shares Allotment A/c (Being amount of allotment received)

75,00075,000

Share First and Final Call A/c Dr. To Share Capital A/c (Being first and final call due)

1,00,0001,00,000

Bank A/c Dr. To Share First and final call A/c (Being receipt of call)

1,00,0001,00,000

Balance Sheet of ................................ as on ...............................................

Liabilities Amount`

Assets

Amount `

----------

----------

2,50,000

2,50,000Share Capital :

Authorised Capital

Issued, Subscribed called up and paid up Share Capital :25,000 shares of Rs. 10 each

2,50,000

Bank

2,50,000

vakksa dk cV~Vs ij fuxZeu (Issue of Shares on Discount) vakksa dk fuxZeu tc leewY; ls de ewY; ij fd;k tkrk gS rks bls vakksa dk cV~Vs

ij fuxZeu dgrs gSaA bl fLFkfr esa cV~Vs dh jkfk dk lek;kstu lkekU;r;k vkcaVu ds lkFk gh fd;k tkrk gS rFkk vkcaVu ij izfof"V fuEukafdr izdkj ls dh tkrh gS& Share Allotment A/c Dr. udn feyus okyh jkfk ls Discount on the issue of shares A/c Dr. cV~Vs dh jkfk ls

To Share Capital A/c dqy jkfk ls (Being allotment due & discount allowed)

Bank A/c Dr. izkIr jkfk ls To Share Allotment A/c

(Being amount of Allotment received)

AglaSem School


;|fi ,d dEiuh gj.k fd;s x;s vakksa ds iqu% fuxZeu ds vfrfjDr vakksa dks cV~Vs ij fuxZfer ugha dj ldrh gS] ysfdu dEiuh vf/kfu;e dh /kkjk 79 dqN 'krksZa ds v/khu dEiuh dks cV~Vs ij vak fuxZfer djus dh vuqefr nsrh gSA ;s 'krsZa fuEukuqlkj gS&

(i) ,sls fuxZeu gsrq dEiuh dh lk/kkj.k lHkk esa izLrko ikfjr djuk gksxk rFkk jk"Vh; dEiuh ykW&fVC;quy (Natioanal Company Law Tribunal) ls Lohd`fr izkIr djuh gksxhA

(ii) izLrko es cV~Vs dh vf/kdre nj dks foks"k :Ik ls mfYyf[kr dh tkuh pkfg,] tks fd 10 izfrkr ls vf/kd ugha gksuh pkfg,A

(iii) cV~Vs ij fuxZeu dh frfFk] dEiuh ds O;kikj izkjEHk djus dh frfFk ls 1 o"kZ ds Hkhrj ugha gksuk pkfg,A

(iv) ,sls fuxZeu dks jk"Vh; dEiuh ykW fVC;wuy ls vuqefr izkIr gksus dh frfFk ls nks ekg ds vanj gh fuxZfer dj fy;k tkuk pkfg,A ;fn fVC;quy }kjk foks"k ifjfLFkfr esa ,slh vof/k dks c


(Being transfer of application amount to capital A/c) Equity Share Allotment A/c Dr. Discount on issue fo Shares A/c Dr. To Equity Share Capital A/c (Being Allotment due and discount allowed)

1,00,000 50,000

1,50,000

Bank A/c Dr. To Equity Shares Allotment A/c (Being amount of allotment received)

1,00,0001.00,000

Equity Share First Call A/c Dr. To Equity Share Capital A/c (Being first call due)

1,50,0001,50,000

Bank A/c Dr. To Equity Share First call A/c (Being amount of first call received)

1,50,0001,50,000

Equity Share Second & Final Call A/c Dr. To Equity Share Capital A/c (Being second and final Call due)

1,00,0001,00,000

Bank A/c Dr. To Equity Share Second and final Call A/c (Being amount of Second and Final Call received)

1,00,0001,00,000

vakksa dk izC;kft ij fuxZeu (Issue of Shares at Premium) :- vakksa dk fuxZeu tc leewY; ls vf/kd ewY; ij fd;k tkrk gS rks bls vakksa dk izC;kth ij fuxZeu dgrs gSaA izC;kth dk ys[kk fuxZeu ds fdlh Hkh Lrj tSls& vkosnu] vkcaVu] izFke ;kpuk] f}rh; ;kpuk ij vyx&vyx ;k lHkh ij ,d lkFk fd;k tk ldrk gS] ysfdu ;fn izu esa Li"V :i ls ugha fy[kk x;k gks rks bldk ys[kk Hkh lnSo vkcaVu ds lkFk fd;k tkrk gSA vkcaVu ds lkFk bldh izfof"V fuEukuqlkj dh tkrh gS& Share Allotment A/c Dr.

To Securities Premium A/c To Share Capital A/c

(Being amount of allotment due with Premium)

Bank A/c Dr. To Share Allotment A/c

(Being amount of Allotment received)

dEiuh lakks/ku vf/kfu;e 1999 ds vuqlkj] ^vak izC;kft ys[kk* (Share Premium A/c) ds LFkku ij vc ^izfrHkwfr izC;kft ys[kk*A (Securities Premium A/c) 'kCn dk iz;ksx fd;k tkuk pkfg,A

AglaSem School


izfrHkwfr izC;kft (Securities Premium) ds mi;ksx %&

dEiuh vf/kfu;e dh /kkjk 78 2 ds vuqlkj izfrHkwfr izC;kft ys[ks ds 'ks"k dk iz;ksx fuEukafdr gsrq fd;k tk ldrk gS&

(i) dEiuh ds vfuxZfer vakksa dks dEiuh ds lnL;ksa dks iw.kZnk cksul vakksa ds fuxZeu esa(

(ii) dEiuh ds izkjfEHkd O;;ksa ds viys[ku esa ( (iii) dEiuh ds fdlh vak vFkok _.k&i= fuxZeu esa pqdk, x;s cV~Vksa] dehku vFkok

O;;ksa ds viys[ku esaA (iv) 'kks/kuh; iwokZf/kdkj vakksa vFkok _.k&i=ksa ds 'kks/ku ij ns; izC;kft gsrqA

dEiuh ds fpV~Bs esa izC;kft dh jkfk dks Security Premium A/c ds :i esa lap; vkSjvkf/kD; 'kh"kZd esa vyx ls fn[kkuk vko;d gksrk gSA dEiuh ds lekiu dh nkk esa bl ys[ks esa 'ks"k jkfk dk Hkqxrku vak/kkfj;ksa dks iwwth dh rjg gh fd;k tk,xkA izfrHkwfr izC;kft dk mi;ksx ykHkkak ds forj.k esa ugha fd;k tk ldrk gSA mnkgj.k (Illustration) 3 :-

fe.Vw fy- us 10]000 vak ftuesa ls izR;sd 10 ` dk gSS 5 ` izfr vak izC;kft ij fuxZfer fd;sA fdrsa fuEu izdkj r; dh x;haA 5 #- vkosnu ij 2 ` izC;kft lfgr 4 ` vkcaVu ij 1 ` izC;kft lfgr rFkk 6 ` ;kpuk ij 2 ` izC;kft lfgrA leLr jkfk;k le; ij izkIr gks x;haA fe.Vw fy- dh iqLrdksa es jksdM cgh cukb;s rFkk tuZy izfof"V;k dhft,A

gy (Solution) :-


`Cr. `

Share Application A/c Dr. To Securities Premium A/c To Share Capital A/c (Being transfer of application amount to Capital A/c and Premium A/c)

50,00020,000 30,000

Share Allotment A/c Dr. To Securities Premium A/c To Share Capital A/c (Being allotment amount due with premium)

40,00010,000 30,000

Share First & Final Call A/c Dr. To Securities Premium A/c To Share Capital A/c (Being First & Final Call amount due with premium)

60,00020,000 40,000

AglaSem School


Cash Book Date Particulars J.F. Amount

`Date Particulars J.F. Amount

`To Share ApplicationA/c To Share Allotment A/c To Share First & Final Call A/c

50,000 40,000

60,000

By Balance C/d

1,50,000


x.ksk fyfeVsM dk fuekZ.k 1 tuojh 2010 dks gqvk ftldh vf/kd`r iwwth 10]00]000 #- Fkh tks 10 ` okys 50]000 8 izfrkr iwokZf/kdkj vak ,oa 10 ` okys 50]000 lerk vakksa esa foHkDr FkhA vk/ks iwokZf/kdkj vak vkSj vk/ks lerk vak fuEu izdkj turk dks fuxZfer fd;s x;s % 2 ` vkosnu&i= ij] 2 ` vkcaVu ij] 3 ` izFke ;kpuk ij] 3 ` f}rh; vkSj vfUre ;kpuk ijA fuxZfer fd;s gq;s vakksa ds fy, vkosnu&i= izkIr gq,A bu vakksa dk mfpr jhfr ls vkcaVu fd;k x;k vkSj bu ij lHkh jkfk;ksa dk Hkqxrku gqvkA izfof"V;k dhft, ,oa fpV~Bk cukb;sA

gy (Solution) :- Journal Entries

Amount

Date Particulars L.F. Dr. `

Cr. `

2010 Bank A/c Dr. To 8 % Preference Shares Application A/c To Equity Share Application A/c (Being Preference Share Application and Equity Share Application money received)

1,00,00050,000 50,000

8% Preference Share Application A/c Dr. To 8% Preference Shares Capital A/c (Being transfer of balance of Share Application A/c to Preference Share Capital A/c

50,00050,000

Equity Share Application A/c Dr. To Equity Share Capital A/c (Being transfer of balance of Share Application A/c to Equity Share Capital A/c)

50,00050,000

8% Preference Share Allotment A/c Dr. To 8% Preference Shares Capital A/c (Being Preference Share Allotment due)

50,00050,000

AglaSem School


Equity Share Allotment A/c Dr. To Equity Share Capital A/c (Being Equity Share Allotment due)

50,00050,000

Bank A/c Dr. To 8% Preference Shares Allotment A/c To Equity Shares Allotment A/c (Being the amount of Preference and Equity Shares Allotment money received)

1,00,00050,000 50,000

8% Preference Share First Call A/c Dr. To 8% Preference Share Capital A/c (Being Preference Shares First Call due)

75,00075,000

Equity Share First Call A/c Dr. To Equity Share Capital A/c (Being Equity Share First Call due)

75,00075,000

Bank A/c Dr. To 8% Preference Shares First Call A/c To Equity Shares First Call A/c (Being the amount of Preference and Equity Share First Call received)

1,50,00075,000 75,000

8% Preference Share Second & Final Call A/cDr. To 8% Preference Share Capital A/c (Being Preference Share Second & Final Call due)

75,00075,000

Equity Share Second & Final Call A/c Dr. To Equity Share Capital A/c (Being Equity Share Second & Final Call due)

75,00075,000

Bank A/c Dr. To 8 % Preference Share Second & Final Call A/c To Equity Shares Second & Final Call A/c (Being amount received on Preference and Equity Shares on Second and Final Call)

1,50,00075,000 75,000

Balance Sheet of Ganesh Ltd. as on

Liabilities Amount

`Assets

Amount

`Share Capital :

Authorised Capital 50,000, 8% Pref. Shares of Rs. 10 each 5,00,000 50,000 Equity Shares of Rs. 10 each 5,00,000

10,00,000

Cash at Bank

5,00,000

AglaSem School


5,00,000

Issued, Subscribed and paid up Share Capital :

25,000 8% Preference Shares of Rs. 10 each 2,50,000 25,000 Equity Shares of Rs. 10 each 2,50,000

5,00,000 5,00,000

jksdM+ ds vfrfjDr vU; izfrQy gsrq vak fuxZeu Issue of Shares for Consideration Other than Cash dksbZ Hkh dEiuh vius ik"kZn lhekfu;e ,oa ik"kZn vUrfuZ;eksa ds v/khu jksdM+ ds vfrfjDr vU; fdlh izfrQy ds fy, Hkh vakksa dk fuxZeu dj ldrh gSA bl izdkj dk fuxZeu fuEukafdr nkkvksa esa gks ldrk gS&

1- LFkk;h lEifk;ksa ds ; ds izfrQy ds Lo:i vak&iwwth dk fuxZeuA 2- fdlh pkyw O;olk; dks ; djus ds izfrQyLo:i vakksa dk fuxZeuA 3- deZpkfj;ksa] vfHk;Urkvksa o rduhfk;uksa dks mudh lsokvksa ds miy{; esa vak&iwwth dk

fuxZeuA 4- u;h dEiuh ds fuekZ.k ds ckn dEiuh ds izorZdksa dks mudh lsokvksa ds iqjLdkj Lo:i

vakksa dk fuxZeuA

mnkgj.k (Illustration) 5 :- ,Dl fy- dh vf/kd`r iwwth 80]000 ` gS tks fd 10 ` okys 8]000 vakksa ess foHkkftr gSA blus ifCyd esa 10 ` okys 3]000 vak fuxZfer fd;s] budh iwjh jkfk jksdM+ esa Hkqxrku dh tkuh gSA bu lc vakkas ij iwjh jkfk izkIr gks x;hA blus A ls ,d ekhu 22]000 ` esa ; dh ftlds fy, mls 2]000 vak 10 izfrkr izhfe;e ij fuxZfer fd;sA dEiuh dh iqLrdkssa esa vko;d tuZy izfof"V;k dhft,A gy (Solution) :-

Journal Entries Amount


Cr. `

Bank A/c Dr To Share Application A/c

(Being application money received)

30,00030,000

Share Application A/c Dr. To Share Capital A/c (Being Application money transferred to Capital A/c)

30,00030,000

Machinery A/c Dr. To A (Being purchase of machinery from A)

22,00022,000

A Dr. 22,000

AglaSem School


To Share Capital A/c To Securities Premium A/c (Being issue of 2,000 Shares of `, 10 each to A at a premium of 10%)

20,000 2,000

vakksa dk vf/k&vfHknku (Over Subscription of Shares) yksdfiz; dEifu;ksa }kjk tc vfHknku ds fy, vak turk dks izLrkfor fd;s tkrs gSarks izLrkfor vakksa ls vf/kd vakksa dks [kjhnus ds fy, turk ls izkFkZuk i= vk tkrs gSaA ,slh fLFkfr vakksa ds vf/k&vfHknku dh fLFkfr dgykrh gSA ,slh fLFkfr esa fu;ekuqlkj vakksa dk vkuqikfrd caVu fd;k tkrk gSA vakksa dk U;wu vfHknku (Under Subscription of Shares)

tc dEiuh }kjk fuxZfer vakksaa ls de vakksa ds fy, turk ls vkosnu i= izkIr gkssrs gSa rks ,slh fLFkfr vakksa ds U;wu vfHknku dh fLFkfr dgykrh gSA U;wu vfHknku gksus ij U;wure vfHknku ds izko/kkuksa dks /;ku esa j[krs gq, dEiuh vkosfnr vakksa dk vkcaVu dj nsrh gSA bl fLFkfr esa fdlh Hkh izdkj ds lek;kstu dh vko;drk ugha gksrh gSA vf/k&vfHknku o U;wu vfHknku esa vUrj (Distinction between Over Subscription and Under Subscription)

la[;k vUrj dk

vk/kkj vf/k&vfHknku U;wu vfHknku

1- vkosfnr vakksa dh la[;k

vkosfnr vakksa dh la[;k izLrkfor vakksa dh la[;k ls vf/kd gksrh gSA

vkosfnr vakksa dh la[;k izLrkfor vakksa dh la[;k ls de gksrh gSA

2- vkcaVu lHkh vkosndksa dks vkosfnr vakksadk caVu ugha fd;k tkrk gSA

lHkh vkosndksas dks vkosfnr vakksa dk iwoZ caVu dj fn;k tkrk gSA

3- U;wure vfHknku

;fn vakksa dk fuxZeu izFke ckj fd;k tk jgk gks rks bl fLFkfr esa U;wure vfHknku dh leL;k mRiUu ugha gksrh gSA

izLrkfor ls de vakksa ds fy, vkosnu vkus ij U;wure vfHknku dh leL;k mRiUu gks ldrh gSA

4- vkosnu jkfk okilh

ftu vkosndksa dks vakksa dk vkcaVu ugha fd;k x;k gSA mUgsa vkosnu jkfk okil ykSVkbZ tkrh gSA

;fn U;wure vfHknku jkfk izkIr gks tkrh gS rks vkosnu jkfk ykSVkus dh fLFkfr ugha vkrh gSA

vakksa dk vkuqikfrd vkcaVu (Allotment of Shares on Pro-rata Basis) tc fdlh dEiuh ds ikl fuxZfer fd;s tkus okys vakksa dh vis{kk vf/kd ek=k esa vkosnu&i= izkIr gks tkrs gSa rks dEiuh lHkh vkosndksa dks vak vkcafVr djus esa vleFkZ jgrh gSA ,slh fLFkfr esa dEiuh ;k rks dqN vkosndksa dks dqN Hkh vak u nsdj muls izkIr jkfk ykSVk

AglaSem School


nsrh gS rFkk dqN vkosndksa dks mudh lEiw.kZ ekx ds vuq:i vak iznku dj nsrh gS ;k vkosndksa dks lekuqikr esa vak vkcaVu djrh gSA lekuqikfrd vkcaVu ds lanHkZ esa dEiuh vf/kfu;e esa of.kZr fofo/k izko/kku fuEukuqlkj gSa& 1 /kkjk 73 1 ds vuqlkj] dksbZ Hkh dEiuh tks izfooj.k fuxZfer djrh gS rFkk turk ls vak

;k _.ki= ; gsrq vkosnu&i= vkefU=r djrh gS] mls LdU/k foif.k (Stock-Exchange) esa O;ogkj dh vuqefr gsrq LdU/k foif.k esa vkosnu djuk gksrk gSA

2 /kkjk 73 (2A) dss vuqlkj] ;fn fdlh dEiuh ds vak fdlh ekU;rk izkIr LdU/k foif.k esa lwphc) gSa rks mDr dEiuh vius vakksa ds vkosnu ij izkIr vkf/kD; dh /kujkfk dk mi;ksx vkcaVu o vU; ;kpukvksa ds fy, ugha dj ldsxhA mls bl izdkj dh vkf/kD; jkfk udn ykSVkuh iMs+xhA ;fn bl izdkj ds Hkqxrku esa dEiuh nsjh djrh gS rks nsjh dh vof/k ds fy, mls ns; jkfk ij 12 izfrkr okf"kZd C;kt Hkh nsuk iMs+xkA bl izdkj LdU/k foif.k es lwphc) vakksa ds lEcU/k es tc vkf/kD; dh jkfk gh ugha gksxh rks vkuqikfrd vkcaVu Hkh ugha gks ldsxkA

3 /kkjk 73 (3A) dss vuqlkj] LdU/k foif.k dh vkKk izkIr gksus ij dksbZ dEiuh vius vakksa o+_.ki=ksa ds vkosnu ij izkIr jkfk ds vkf/kD; dk mi;ksx vkcaVu rFkk ;kpukvksa ds fy, dj ldrh gSA

4 dksbZ dEiuh tks fdlh Lda/k foif.k esa lwphc) ugha gS] ml ij mi;qZDr izko/kku ykxw ugha gksrs gSaA vFkkZr~ os vkf/kD; dh jkfk dk lek;kstu vkcaVu o ;kpukvksa ds fy, dj ldrs gSa] vr% buds vakksa dk lekuqikfrd vkcaVu fd;k tk ldrk gSA

mnkgj.k (Illustration) 6 :- jek fy- us 5]000 vak turk dks fuxZfer fd;sA 8]000 vakksa ds fy, vkosnu izkIr gq,A 7]500 vakksa ds vkosnu ij vkuqikfrd vkcaVu fd;k x;k rFkk 'ks"k vakksa dh jkfk okil ykSVk nh x;hA vkosnu ds vkf/kD; dh jkfk vkcaVu [kkrs essa gLrkUrfjr dj nh x;hA izR;sd vak 10 ` ds leewY; ij tkjh fd;k x;kA vkosnu ij 2 `] vkcaVu ij 4 `rFkk izFke o vfUre ;kpuk ij 4 ` ekxs x;sA

lHkh vakksa ij jkfk;k ;Fkkle; izkIr gks x;hA dEiuh dh iqLrdksa esa vko;d izfof"V;k dhft,A gy (Solution) :-

Analysis Table Shares

Application Received

Amount Received

Rs.

Shares Issued

On Application

@ ` 2`

On Allotment

@ ` 4`

On First & Final Call

@ ` 4`

8,000 16,000 5,000 (10,000) (20,000) (20,000)7,500

50015,000

1,0005,000

Returned10,000 5,000 Ad.

Amount Received or Adjusted 5,000 Adjusted

15,000 Bank20,000 Bank

AglaSem School


Journal Entries


`Cr. `


(Being amount of application received on 8,000 shares @ ` 2 per share)

16,00016,000

Share Application A/c Dr. To Share Capital A/c (Being transfer of application amount of 5,000 shares to capital A/c)

10,00010,000

Share Application A/c Dr. To Bank A/c (Being the amount of excess application on 500 shares returned)

1,0001,000

Share Allotment A/c Dr. To Share Capital A/c (Being amount due an allotment)

20,00020,000

Bank A/c Dr. Share Application A/c Dr. To Share Allotment A/c (Being amount received for allotment and the balance of application amount adjusted with allotment)

15,000 5,000

20,000

Share First and Final Call A/c Dr. To Share Capital A/c (Being First & Final Call due)

20,00020,000

Bank A/c Dr. To Shares First and Final Call A/c (Being amount received)

20,00020,000


,l- fy- us 20]000 vak turk dks fuxZfer fd;s] buesa ls izR;sd 10 ` dk gSA bu ij 2 ` vkosnu&i= ij] 4 ` vkcaVu ij vkSj 4 ` izFke ;kpuk ij ns; gSA 25]000 vakksa ds fy, vkosnu i= izkIr gq,A vakksa dk ;Fkkuqikr caVu fd;k x;kA dEiuh dh iqLrdksa esa vko;d tuZy izfof"V;k dhft,A

AglaSem School


gy (Solution) :-

Analysis Table Shares

Applied for

Amount Received

`

Shares Issued

On Application

@ ` 2`

On Allotment @ ` 4

`

On First & Final Call

@ ` 4`

25,000 50,000 20,000 (40,000) (80,000) (80,000)25,000 50,000 20,000 40,000 10,000 Adjusted

Amount Received & Adjusted 70,000 Bank 10,000Adjusted

80,000 Bank



Cr. `


(Being Share Application amount on 25,000 shares received)

50,00050,000

Share Application A/c Dr. To Share Capital A/c (Being transfer of application amount of 20,000 shares to Share Capital A/c)

40,00040,000

Share Allotment A/c Dr. To Share Capital A/c (Being Amount due on Allotment of 20,000 equity Shares)

80,00080,000

Bank A/c Dr. Share Application A/c Dr. To Share Allotment A/c (Being amount received for allotment and the balance of application amount adjusted with allotment)

70,000 10,000

80,000

Share First and final Call A/c Dr. To Share Capital A/c (Being First and final Call due)

80,00080,000

Bank A/c Dr. To Share First and final Call A/c (Being amount of first and final call received)

80,00080,000

cdk;k ekxsa (Calls in Arrear) :- dHkh&dHkh vakksa ij fofHkUu ekxksa dh lEiw.kZ jkfk ns; frfFk;ksa rd izkIr ugha gks ikrh gSA dqN vak/kkjh buesa ls ,d vFkok dqN ekxksa dh jkfk ugha ns ikrs gSaA vak/kkfj;ksa }kjk

AglaSem School


fofHkUu ekxksa dh ns; frfFk;ksa rd u pqdkbZ xbZ jkfk ds ;ksx dks cdk;k ekxsa (Calls in Arrear) dgrs gSaA cdk;k ekxksa ij C;kt (Interest on Calls in Arrear) :-

;fn dEiuh us vius vUrfuZ;eksa esa bl izdkj dh O;oLFkk dh gks rks lapkyd cdk;k ekxksa dh jkfk ij C;kt olwy dj ldrs gSaA ;fn dEiuh lkfj.kh ^^v** viukrh gS rks cdk;k ekxksa ij 5 izfrkr okf"kZd ls C;kt olwy dj ldrh gSA C;kt dh x.kuk Hkqxrku dh fu;r frfFk ls Hkqxrku dh okLrfod frfFk rd dh tk;sxhA lapkyd e.My dks cdk;k ekxkas ij C;kt olwy u djus vFkok C;kt nj es ifjorZu djus dk iw.kZ vf/kdkj izkr gksrk gSA cdk;k ekx ij C;kt dEiuh dh vk; gSA vr% tc cdk;k ekx ij C;kt izkIr gksrk gS rks bldh fuEufyf[kr izfof"V dh tkrh gS& Bank A/c Dr. To Interest on calls in arrears A/c o"kZ ds vUr esa bls ykHk&gkfu [kkrs esa gLrkUrfjr djus gsrq fuEufyf[kr izfof"V dh tkrh gS& Interest on calls in arrears A/c Dr. To Profit & Loss A/c cdk;k ekxksa dk ys[kk (Accounting for calls in arrear) :-

cdk;k ekxksa dk lkekU;r% dksbZ ys[kk ugha fd;k tkrk gSA ;s cdk;k ekxsa vakksa dh vyx&vyx fdLrksa ds fy, [kkssys [kkrs] ;Fkk vak vkcaVu [kkrk] vak ekx [kkrk vkfn ds MsfcV 'ks"k ds :Ik es jgrh gSA bu [kkrksa ds MsfcV 'ks"k dk ;ksx gh cdk;k ekx jkfk dgykrh gSA cdk;k ekx dk fpV~Bs esa fu:i.k %&

Balance Sheet as on

Liabilities Amount `

Assets

Amount Rs.

Issued, Subscription and paid up Share Capital :

Shares of Rseach . Less:- calls in Arrear ..

mnkgj.k (Illustration) 8 :- okbZ fyfeVsM us 10 ` okys 10]000 lerk vak fuxZfer fd;sA bu ij 2 ` vkosnu ij] 2 ` vkcaVu ij rFkk 6 ` izFke o vfUre ;kpuk ij ns; gSA lHkh jkfk;k ;Fkk le; izkIr gqbZa] ysfdu vk;w"k us ftlds ikl 100 lerk vak gSa] vkcaVu ,oa izFke ;kpuk dh jkfk dk Hkqxrku ugha fd;k vkSj vkyksd us ftlds ikl 150 vak gSa] izFke ;kpuk dh jkfk dk Hkqxrku ugha fd;kA okbZ fyfe- dh iqLrdksa es tuZy izfof"V;k dhft,A gy (Solution) :-

Analysis Table Shares Issued

On Application @ ` 2

On Allotment @ ` 2

On First & Final Call @ ` 6

10,000 (20,000) (20,000) (60,000)

AglaSem School


Ayush 100 Alok 150

-- --

(-) 200 --

(-)600 (-)900

Amount Received 20,000 19,800 58,500



Cr. `


(Being Application amount received)

20,00020,000

Equity Share Application A/c Dr. To Equity Share Capital A/c (Being transfer of application amount to Capital A/c)

20,00020,000

Equity Share Allotment A/c Dr. To Equity Share Capital A/c (Being allotment Amount due)

20,00020,000

Bank A/c Dr. To Equity Share Allotment A/c (Being allotment amount received)

19,800 19,800

Equity Share First & Final Call A/c Dr. To Equity Share Capital A/c (Being First & Final Call due)

60,00060,000

Bank A/c Dr. To Equity Share First & Final Call A/c (Being First & Final Call received)

58,50058,500

vfxze izkIr ekxsa (Calls in Advances) :- dHkh&dHkh dksbZ vak/kkjh Hkfo"; esa dh tkus okyh ekxksa dk Hkqxrku igys gh dj nsrk gSA bl izdkj izkIr jkfk;ksa dk Hkqxrku ekx ns; gksus ds igys gh dj nsus ds dkj.k bUgas vfxze izkIr ekxsa dgk tkrk gSA ,slh fLFkfr es bl izdkj izkIr vfxze jkfk;ksa dks vfxze izkIr ekx [kkrs esa vUrfjr dj fn;k tkrk gSA izfof"V fuEu gksxh %& Bank A/c Dr. vakksa dh vfxze izkIr ekx jkfk ls

To Calls in Advance A/c (Amount received on .. shares @ `. per share in anticipation of future calls.)

izkIr dh x;h vfxze ekx jkfk vak iwwth dk Hkkx ugha gksrh gSSA vr% bls fpV~Bs ds nkf;Ro i{k esa Current Liabilities 'kh"kZd ds vUrxZr Calls in Advance ds uke ls fn[kyk;k tkrk gSA ,slh jkfk ij ykHkkak ugha fn;s tkrs gSaaA ;fn vUrfuZ;eksa esa bl izdkj dh O;oLFkk gks] rks ^vfxze izkIr* jkfk;ksa ij C;kt fn;k tk ldrk gSA dEiuh }kjk lkfj.kh ^v*

AglaSem School


viukbZ tkus ij vfxze izkIr jkfk;ksaa ij 6 % okf"kZd nj ls C;kt fn;k tk;sxkA ftu Hkkoh ekxksa ds lEcU/k esa vfxze jkfk izkIr gks pqdh gS] Hkfo"; esa mu ekxksa ds ns; gksus ij bl jkfk dk lek;kstu dj fn;k tkrk gSA vfxze ekx jkfk ij C;kt dh x.kuk ,slh jkfk dh izkfIr dh frfFk ls vkxkeh ekx jkfk ds ns; gksus dh frfFk rd dh tk;sxhA C;kt ds lEcU/k esa fuEufyf[kr izfof"V dh tk;sxh& (i) C;kt pqdkus ij& Interest on Calls in advance A/c Dr. To Bank A/c (ii) o"kZ ds vUr esa gLrkUrj.k djus ij& Profit and Loss A/c Dr. To Interest on Calls in advance A/c vfxze ekx jkfk [kkrs ls lEcfU/kr ekx dk Hkqxrku ekxus vFkkZr~ ns; gksus ij mldk lek;kstu& ftu Hkkoh ekxkssa ds lEcU/k esa vfxze jkfk izkIr gks pqdh gS] Hkfo"; esa tcfd mudk Hkqxrku ekxk tkrk gS] rc lEcfU/kr ekx ds fy, igys ls gh izkIr dh x;h jkfk ls ns; ekx dh iwfrZ dj yh tkrh gSA ;fn jke 4]000 vakksa ij Hkfo"; esa ekxh tkus okyh 5 ` izFke ekx dh jkfk dk Hkqxrku vkcaVu ds lkFk gh dj nsrk gS rks ;g jde izkIr gksus ij Calls in Advance A/c esa sfMV dj nh tk;sxhA ijUrq tc izFke ekx ns; gksxh] rc jke dks bl ekxh x;h jkfk dk Hkqxrku ugha djuk gksxk] D;ksafd og bl ekx dk Hkqxrku igys gh dj pqdk gSA vr% mlds }kjk izFke ekx ij ns; jkfk dk lek;kstu fuEufyf[kr izfof"V }kjk fd;k tk;sxk %


`Cr. `

Calls in Advance A/c Dr. To Share First Call A/c

(Calls in Advance adjusted against first Call)

20,00020,000


fuf[ky fyfeVsM us 1 tuojh 2010 dks 100 #- okys 10]000 vakksa ds fy, vkosnu vkefU=r fd;sA jkfk;k fuEukuqlkj ns; Fkha vkosnu ij 20 ` vkcaVu ij 1 Qjojh 2010 dks30 `] izFke ;kpuk 1 tqykbZ 2010 dks 30 `] f}rh; o vfUre ;kpuk 1 uoEcj 2010 dks 20 ` lHkh vakska ds fy, vkosnu i= izkIr gq, rFkk bUgsa vak vkcaVu fd;s x;sA lkSjo us tks fd 200 vakksa dk /kkjh Fkk] lEiw.kZ ns; jkfk dk Hkqxrku vkcaVu ds lkFk dj fn;kA ;g ekurs gq, fd leLr ns; jkfk;k izkIr gks x;h Fkha rFkk vfxze izkIr ;kpuk jkfk ij 6 izfrkr okf"kZsd dh nj ls C;kt ns; gS] bu O;ogkjksa dh izfof"V;k dhft,A C;kt dk Hkqxrku 1 uoEcj 2010 dks fd;k x;kA

AglaSem School


gy (Solution) :- Analysis Table

On Ist Feb. 2010 On Ist July 2010 On Ist Nov. 2010

Share Issued

Application

@ ` 20 Allotment @ ` 30

Ist Call @ ` 30

IInd Call @ ` 20

10,000 (2,00,000) (3,00,000) (3,00,000) (2,00,000) Saurav -- +10,000 -6,000 -4,000

Amount Received

2,00,000 3,00,000 2,94,000 1,96,000

dk;Zkhy fVIi.kh %& (Calculation of Intt.) From 1 Feb. to 1 July on ` 10,000

= 10,000 X 6/100 X 5/12 = ` 250From 1 July to 1 Nov. on ` 4,000

= 4,000 X 6/100 X 4/12 = ` 80Total Amount of Intt.

` 330



Cr. `

2010 Jan.1

Bank A/c Dr. To Share Application A/c

(Being Application amount received)

2,00,0002,00,000

Share Application A/c Dr. To Share Capital A/c (Being transfer of application amount to capital A/c)

2,00,0002,00,000

Feb.1 Share Allotment A/c Dr. To Share Capital A/c (Being allotment amount due)

3,00,0003,00,000

Bank A/c Dr. To Shares Allotment A/c To Calls in Advance A/c (Being amount received in allotment)

3,10,0003,00,000

10,000

July 1 Share First Call A/c Dr. To Share Capital A/c (Being first call due)

3,00,000 3,00,000

Bank A/c Dr. Calls in Advance A/c Dr. To Shares First Call A/c (Being first call amount received and adjustment of calls in advance on 200 shares)

2,94,000 6,000

3,00,000

Nov.1 Share Second & Final Call A/c Dr. 2,00,000

AglaSem School


To Share Capital A/c (Being second & final Call due)

2,00,000

Bank A/c Dr. Calls in Advance A/c Dr. To Share second & final call A/c (Being amount received on second & final call and adjustment of calls in advance on 200 share)

1,96,000 4,000

2,00,000

Interest A/c Dr. To Bank A/c (Being interest paid on amount of calls in advance)

330330


jksgu fyfeVsM tks fd 3]00]000 #- dh 10 ` ds vakksa esa foHkkftr iwwth ds lkFk iathd`r gqbZ Fkha] us 10]000 vak 2 ` izhfe;e ij fuxZfer fd;sA Hkqxrku fuEu izdkj ls ns;Fks& 2 ` vkosnu ij] 5 ` vkcaVu ij izhfe;e lfgr] 2 ` izFke ;kpuk ij] f}rh; ,oa vfUre ;kpuk ckn esa dh tkosxhA vkosnu o vkcaVu dh iw.kZ jkfk izkIr gqbZA tc izFke ;kpuk dh ekx dh x;h rks A ftlds ikl 500 vak Fks mlus 'ks"k lEiw.kZ jde dk Hkqxrku dj fn;kA B ftlds ikl 600 vak Fks] izFke ;kpuk dk Hkqxrku djus esa vleFkZ jgkA izfof"V;k dhft, rFkk crkb;s fd bUgsa dEiuh ds fpV~Bs esa dSls fn[kk;k tk;sxk \ gy (Solution) :-

Analysis Table Share Issued Application

@ ` 2

Allotment + Premium @ ` 3+2

Ist Call

@ ` 210,000 (20,000) (30,000)+(20,000) (20,000)

Calls in Advances 500 Calls in Arrears 600

-- --

-- --

+ 1,500 - 1,200

Amount Received 20,000 50,000 20,300

Journal Entries


`Cr. `


(Being the application money on 10,000 shares @ Rs. 2 per share received)

20,00020,000

Share Application A/c Dr. To Share Capital A/c (Being the transfer of application amount to share capital A/c)

20,00020,000

Share allotment A/c Dr. 50,000

AglaSem School


To Share Capital A/c To Securities Premium A/c (Being the allotment due @ ` 5 per share including ` 2 for premium)

30,000 20,000

Bank A/c Dr To Share Allotment A/c (Being allotment amount received)

50,00050,000

Share First Call A/c Dr. To Share Capital A/c (Being the Ist Call due)

20,00020,000

Bank A/c Dr. To Share First Call A/c To Calls in Advance A/c (Being the first call money received on 9,400 shares @ ` 2 per share and ` 3 per share on 500 shares received in advance)

20,30018,800 1,500

Balance Sheet as on ..

Liabilities Amount

`Assets

Amount

`

3,00,000

1,00,000

68,800

20,000 1,500

90,300Authorised Capital :

30,000 shaes of ` 10 each

Subscirbed Capital :10,000 Shares of ` 10 each

Paid Up Capital :10,000 shares of ` 10 each

` 7 per share called up 70,000 Less:- Calls in Arrear 1,200Reserve and Surplus :

Security Premium account Current Liabilities & Provisions :

Calls in Advances 90,300

Cash at Bank

90,300

cdk;k ekx ,oa vfxze izkIr ekx esa vUrj (Distinction between Calls in arrear and Calls in advance)

la[;k vUrj dk

vk/kkj cdk;k ekx vfxze izkIr ekx

1- vFkZ ekxh x;h jkfk dk le; ij Hkqxrku u djuk A

u ekxh x;h jkfk dk le; iwoZ Hkqxrku djukA

AglaSem School


2+- C;kt cdk;k ekxksa ij C;kt fy;k tkrk gSA

vfxze izkIr ekx ij C;kt fn;k tkrk gSA

3- C;kt nj lkj.kh ^v* ds vuqlkj vf/kdre izkIr C;kt nj 5 izfrkr gSA

lkj.kh ^v* ds vuqlkj vf/kdr ns; C;kt nj 6 izfrkr gSA

4- iznkZu fpV~Bs esa cdk;k ekx dh jkfk dks iznk iwwth esa ls ?kVk dj fn[kk;k tkrk gSA

fpV~Bs esa nkf;Ro i{k es bls vyx 'kh"kZd ds vUrxZr fn[kk;k tkrk gSA

vakksa dk gj.k ,oa iqu% fuxZeu (Forfeiture & Reissue of Shares) lkekU;r;k dEiuh ds vak/kkfj;ksa dk nkf;Ro lhfer (Limited) gksrk gSA ^lhfer* 'kCn

ls rkRi;Z muds }kjk ; fd;s x;s vakksa ds ewY; dh lhek rd ls gS vFkkZr~ mUgsa ; fd;s x;s vakksa dk lEiw.kZ ewY; dEiuh dks pqdkuk vko;d gS vkSj ;fn og ,slk ugha dj ikrk gS rks dEiuh vius vak/kkjh ds fo:) U;k;ky; esa nkok izLrqr dj vizkIr jkfk olwy dj ldrh gSA fdUrq lkekU;r;k ,slk fd;k ugha tkrk gSA O;ogkj esa ;fn dksbZ vak/kkjh fdlh Hkh ;kpuk ds Hkqxrku esa =qfV djrk gS rks mls mfpr lwpuk o volj nsdj rkfydk ^v* ds izko/kkuksa ds vUrxZr mlds vakksa dk gj.k dj fy;k tkrk gS rFkk gj.k fd;s x;s vakksa ij mlds }kjk iznk jkfk dks tCr dj fy;k tkrk gSA gj.k dh izf;k (Procedure of Forfeiture) :- dEiuh vf/kfu;e esa vakksa ds gj.k ls lEcfU/kr izko/kku rkfydk ^v* esa vUrfuZ;e 29 ls 35 rd fn;s x;s gSa] tks fuEukafdr gSa&

1- tc Hkqxrku ds fy, fu;r le; rd fdlh vak/kkjh }kjk mlds }kjk /kkfjr vakksa ij fdlh ekx dk Hkqxrku ugha fd;k tkrk gS rks lapkyd e.My }kjk vnk ekx rFkk ml ij ns; C;kt dh ekx djrs gq, vak/kkjh dks lwpuk Hksth tk ldrh gSA vUr- 29

2- mi;qZDr izsf"kr lwpuk esa vak/kkfj;ksa dks ,d frfFk nh tkrh gS ftl rd bu vakksa ij vnk jkfk;k izkIr gks tkuh pkfg,] mDr frfFk bl izdkj fu/kkZfjr dh tkuh pkfg, fd lwpuk izkfIr ds mijkUr vak/kkjh dks Hkqxrku gsrq de ls de 14 fnukas dh vof/k vo; fey ldsA bl lwpuk esa Hkqxrku esa vlQyrk ij vakksa ds gj.k dh psrkouh Hkh vafdr gksuh pkfg,A vUr- 30

3- mDr lwpuk ij Hkh ;fn vak/kkjh }kjk Hkqxrku ugha fd;k tkrk gS rks ,d Lej.k&i= mls vkSj Hkstk tkrk gSA ;fn bl ij Hkh Hkqxrku ugha fd;k tkrk gS rks lapkyd gj.k ds fy, izLrko ikl dj nsrs gSa rFkk mu vakksa dk gj.k dj fy;k tkrk gS ,oa dEiuh bldh ,d fyf[kr ?kks"k.kk tkjh dj nsrh gSA vUr- 31

vaakksa ds gj.k ij ys[kk izfof"V;k

(Accounting Entries on Forfeiture of Shares) fLFkfr tuZy izfof"V (Journal Entry) jkfk (Amount)

le ewY; ij fuxZfer vakksa dk gj.k

Share Capital A/c Dr. To Share Allotment A/c To Share first call A/c To Share second call A/c

vakksa ij ekxh jkfk ls caVu ij cdk;k jkfk ls izFke ekx ij cdk;k jkfk ls f}rh; ekx ij cdk;k jkfk ls

AglaSem School


To Share Forfeited A/c gj.k fd;s x;s vakksa ij izkIr jkfk ls

izhfe;e ij fuxZfer vakksa dk gj.k ;fn izhfe;e dh jkfk cdk;k gSA

Share Capital A/c Dr. Securities Premium A/c Dr. To Share allotment A/c To share first call A/c To share second call A/c To Share Forfeited A/c

ekaxh x;h vak iwwth dh jkfk ls izhfe;e dh jkfk ls cdk;k vkcaVj jkfk ls cdk;k izFke ekx jkfk ls cdk;k f}rh; ekx jkfk ls tCr vakksa ij izkIr jkfk ls

izhfe;e ij fuxZfer vakksa dk gj.k ;fn izhfe;e dh jkfk izkIr gks xbZ gSA

Share Capital A/c Dr. To share first call A/c To share second call A/c To share forfeited A/c

vak iwwth dh ekxh xbZ jkfk ls cdk;k izFke ekx jkfk ls cdk;k f}rh; ekx jkfk ls izhfe;e dks NksMdj 'ks"k izkIr jkfk lsA

cV~Vs ij fuxZfer vakksa dk gj.k

Share Capital A/c Dr. To Discount on issue of shares A/c To share allotment A/c To share First Call A/c To share second call A/c To share forfeited A/c

cV~Vs lfgr ekxh vak iwwth jkfk ls fuxZeu ij cV~Vs dh jkfk ls cdk;k vkcaVu jkfk ls cdk;k izFke ekx jkfk ls cdk;k f}rh; ekx jkfk ls gj.k fd;s vakksa ij izkIr jkfk ls

vakksa dk iqu% fuxZeu (Re-Issue of Shares) tCr fd;s x;s vak dEiuh dh lEifk gSaA vkSj dEiuh bu vakksa dk iqu% fuxZeu

fu/kkZfjr jhfr ,oa 'krksZa ds vUrxZr dj ldrh gSA iqu% fuxZeu le ewY;] izhfe;e ;k cV~Vs ij Hkh gks ldrk gSA dEiuh vf/kfu;e dh /kkjk 79 es fn;s x;s izfrcU/k tCr fd;s x;s vakksa ds cV~Vs ij fuxZeu ij ykxw ugha gksrs gSaA ,slh fLFkfr es vf/kdre cV~Vs dh jkfk og gks ldrh gS tks mu vakksa ij tCr dh frfFk rd izkIr gks pqdh gSA vakksa ds tCr fd;s tkus ij bu vakksa ij ftruh /kujkfk izkIr gks x;h gS mlls vak gj.k [kkrk sfMV dj fy;k tkrk gSA ;fn vakksa dk iqufuxZeu cV~Vs ij gksrk gS rks cV~Vs dh jkfk ls (Discount on issue of share account) dks MsfcV u dj vak tCr [kkrs (Share Forfeited Account) dks MsfcV fd;k tkrk gSA blds i'pkr~ vak gj.k [kkrs dk 'ks"k iwwth lap; [kkrs (Capital Reserve Account) esa LFkkukUrfjr dj fn;k tkrk gSA bl dh izfof"V fuEu gksxh %& Share Forfeited A/c Dr. To Capital Reserve A/c

(Balance of Share Forfeited A/c transferred to Capital Reserve A/c)

uksV %& 1- ftu tCr vakksa dk iqufuxZeu ugha fd;k x;k gS mu vkksa ls lEcfU/kr vak tCr [kkrs (Share Forfeited A/c) ds 'ks"k dks fpV~Bs esa iznk vak iwwth esa tksM dj fn[kk;k tkrk gSA

2- tCr fd;s x;s vakksa ij ykHkakk dk Hkqxrku ugha fd;k tkrk gSA

AglaSem School


3- ;fn ewy :Ik ls cV~Vs ij fuxZfer vakksa dks tCr ds ipkr~ iqu% cV~Vs ij fuxZfer fd;k tkrk gS] rks izkjEHk esa fn;s x;s cV~Vs rd dh jkfk dks Disount on issue of shares account esa gh MsfcV fd;k tkosxk] iqu% fuxZeu ij ks"k cV~Vs dh jkfk dks ;fn dksbZ gSa rks vak tCr [kkrs esa MsfcV fd;k tkosxkA

vakksa ds iqu% fuxZeu ij ys[kk izfof"V;k (Accounting Entries on Re-issue of Forfeited Shares) 1- le ewY; ij fuxZeu dh nkk esa & (i) Bank A/c Dr. To Share Capital A/c (ii) Forfeited Share A/c Dr. tCr vakkas ij tCr lEiw.kZ jkfk ls

To Capital Reserves A/c 2- cV~Vs ij fuxZeu dh nkk esa&

(i) Bank A/c Dr. izkIr jkfk ls Discount on issue of shares A/c Dr. ewy cV~Vk jkfk rd

Forfeited Share A/c Dr. ks"k cV~Vk dh jkfk ls To Share Capital A/c

(ii) Forfeited Share A/c Dr. To Capital Reserve A/c iqu% fuxZeu i'pkr~ vak tCr [kkrs dh 'ks"k jkfk ls 3- izC;kth ij iqufuxZeu dh nkk esa &

(i) Bank A/c Dr. To Share Capital A/c To Securities Premium A/c (ii) Forfeited Shares A/c Dr. To Capital Reserve A/c mnkgj.k (Illustration) 11 :- 30 tuojh 2010 dks Jh vjfoUnz ds ikl T;ksfr fy- ds 10 ` okys 2]000 vak FksaA mUgkssaus izR;sd vak ij 2 ` vkosnu ij] 3 ` vkcaVu ds fn;s fdUrq izFke o vfUre ;kpuk ds 5 ` og ugha ns ldkA vr% lapkydksa us muds vakksa dk gj.k djus dk fup; fd;kA 5 vizSy dks ;g vak vkseizdkk dks 16]000 ` esa iw.kZnk vak ds :Ik esa fuxZfer fd;s x;sA T;ksfr fy- dh iqLrdksa esa vakksa ds gj.k o iqu%fuxZeu dh tuZy izfof"V;k dhft,A gy (Solution) :-



Cr. `

2010 Jan,30

Share Capital A/c Dr. To Shares First & Final Call A/c To Forfeited Shares A/c (2,000 Shares Forfeited)

20,00010,000 10,000

April 5 Bank A/c Dr. Forfeited Shares A/c Dr. To Share Capital A/c

16,000 4,000

20,000

AglaSem School


(2,000 shares reissued for `. 16,000 as fully paid) Forfeited Shares A/c Dr. To Capittal Reserve A/c (Being transfer of balance of forfeited Shares A/c to Capital Reserve A/c)

6.000 6,000

cV~Vs ij fuxZeu ,oa gj.k (Forfeiture of Shares in the case of Issue of Shares at a Discount) mnkgj.k (Illustration) 12 :- 'kkUrh fyfeVsM us 10 ` okys 3]000 lerk vak 10 izfrkr cV~Vs ij fuxZfer fd;sA bu ij 2 ` vkosnu ij] 3 ` cV~Vs lfgr vkcaVu ij vkSj 5 ` izFke ,oa vfUre ;kpuk ij ns; gSaA eksgu us] ftlds ikl 800 vak gSa] izFke o vfUre ;kpuk dk Hkqxrku ugha fd;k gS] vr% mlds vakksa dk gj.k dj fy;k x;k vkSj bUgsa 5 izfrkr cV~Vs ij iqu% fuxZfer fd;k x;k gSA 'kkUrh fy- dh iqLrdksa esa tuZy izfof"V;k dhft,A gy (Solution) :-

Analysis Table Share Issued On Application

@ ` 2On Allotment

@ ` 3-1 On First & Final

Call @ ` 53,000 (6,000) (9,000)

-3,000 (15,000)

Mohans Shares 800 -- -- - 4,000 Amount Received 6,000

Bank 6,000 Bank

11,000 Bank



Cr. `

Bank A/c Dr To Equity Share Application A/c

(Being application amount received)

6,0006,000

Equity Share Application A/c Dr. To Equity Share Capital A/c (Being transfer of application amount to capital account)

6,0006,000

Equity Share Allotment A/c Dr. Discount on issue of Shares A/c Dr. To Equity Share Capital A/c (Being amount of allotment due and discount allowed)

6,000 3,000

9,000

Bank A/c Dr. To Equity Share Allotemnet A/c (Being allotment amount received)

6,0006,000

Equity Share First & Final Call A/c Dr. 15,000

AglaSem School


To Equity Share Capital A/c (Being amount of first and final call due)

15,000

Bank A/c Dr. To Equity Share First & Final Call A/c (Being amunt of first & Final call received on 2,200 shares)

11,00011,000

Equity Share Capital A/c Dr. To Forfeited Shares A/c To Discount on issue of Shares A/c To Share First & Final Call A/c (Being forfeiture of 800 shares and crediting discount of these shares)

8,0003,200

800 4,000

Bank A/c Dr. Discount on issue of Shares A/c Dr. To Equity Share Capital A/c (Being reissue of forfeiture shares @ 9.50 per share)

7,600 400

8,000

Forfeited Share A/c Dr. To Capital Reserve A/c (Being transfer of balance of forfeiture account to capital reserve account)

3,2003,200

izC;kth ij fuxZeu ,oa gj.k (Issued at Premium & Forreiture) mnkgj.k (Illustration) 13 :- vkse fyfeVsM us 10 ` okys 20]000 vakksa dks 2 ` izfr vak izhfe;e dh nj ls fuxZfer fd;sA bu ij fuEukafdr izdkj jkfk;k ns; gSa& vkosnu ij 2 ` izfr vak] vkcaVu ij 5 ` izfr vak izhfe;e lfgr] izFke ;kpuk ij 2 ` izfr vak o f}rh; ;kpuk ij 3 `izfr vakA 30]000 vakksa ds fy, vkosnu&i= izkIr gq,] 24]000 vakksa ds vkosndksa esa vkuqikfrd :i esa vkcaVu fd;k x;k] 'ks"k vkosnu&i= vLohd`r dj fn;s x;s Fks vkSj mudh jkfk ykSVk nh x;hA vkosnu&i= dh vkf/kD; dh jkfk vkcaVu ij ns; jkfk;ksa ds Hkqxrku ds fy, iz;ksx dh x;hA

A us] ftldks fd 800 vak vkcaVu fd;s x;s Fks] vkcaVu vkSj ;kpuk dh jkfk;ksa dk Hkqxrku ugha fd;kA B us] ftls 1]000 vak vkcaVu fd;s x;s Fks] nksuksa ;kpukvksa esa ls fdlh dk Hkh Hkqxrku ugha fd;kA bu vakksa dk nwljh ;kpuk fd;s tkus ds ckn gj.k dj fy;k x;kA lHkh gj.k fd;s x;s vak 8 ` izfr vak dh nj ls iw.kZnk ds :Ik esa C dks csp fn;s x;sA vksefy- dh iqLrdksa esa vko;d izfof"V;k dhft,A gy (Solution) :-

Analysis Table Share

Applied for

Amount Received

`

Share Issued

Application

@ ` 2

Allotment @ ` 3+2

(with premium)

First call

@ ` 2

Second & final call @

` 330,000 60,000 20,000 (40,000) (60,000)

+(40,000)(40,000

)(60,000)

AglaSem School


24,000 6,000

48,000 12,000

20,000 Rerturned

40,000 8,000 Adjust

-- --

A. 960 (1)

B.

1,920 800

1,000

(1,600)

--

(320 Ad.) 2-2,080 Cap}

-1,600 Prem}.--

-1,600

-2,000

-2,400

-3,000Total Cash Received & Adjustment 8,000 Ad.

88,320 3 Cash36,400

4 Cash54,600 5

Cash

dk;Zkhy fVIi.kh %& 1. 800 X 24,000 / 20,000 = ` 960,2- { 800 X 3 = 2,400 320 = ` 2,080 Capital { 800 X 2 = 1,600 Premium 3. 1,00,000 - 8,000

92,000 - 3,680Rs. 88,3204. 40,000 1,600 2,000 = ` 36,400 5. 60,000 2,400 3,000 = ` 54,600 6. 2,080 + 1,600 = ` 3,680



Cr. `

Bank A/c Dr To Share Application A/c (Being the application amount received)

60,000 60,000

Share Application A/c Dr. To Bank A/c (Being the application amount refunded)

12,00012,000

Share Application A/c Dr.. To Share Capital A/c (Being the Balance transferred)

40,00040,000

Share Allotment A/c Dr. To Share Capital A/c To Securities Premium A/c (Being allotment due)

1.00.00060,000 40,000

Bank A/c Dr. Share Application A/c Dr. To Share Allotment A/c (Being the amount of received and transfer of application amount)

88,320 38,000

96,320

AglaSem School


Share First Call A/c Dr. To Share Capital A/c (Being first call made)

40,00040,000

Bank A/c Dr. To Share First Call A/c (Being the amount received on the first call)

36,400 436,400

Shares Final Call A/c Dr. To Share Capital A/c (Being the amount of Final call due)

60,00060,000

Bank A/c Dr. To Share Final call A/c (Being the amount received)

54,600 554,600

Share Capital A/c Dr. Securities Premium A/c Dr. To Share Allotment A/c To Share First Call A/c To Share Final Call A/c To Forfeited Shares A/c (Being the forfeiture of 1,800 shares for non-payment of allotment and call money)

18,000 1,600

3,680 63,600 5,400 6,920

Bank A/c Dr. Forfeited Shares A/c Dr. To Share Capital A/c (Being reissue of forfeited shares)

14,400 3,600

18,000

Forfeited Shares A/c Dr. To Capital Reserve A/c (Being transfer of balance of forfeiture shares to Capital Reserve)

3,3203,320


,d dEiuh us 10 ` okys 50]000 lk/kkj.k vakksa dks 2 ` izfr vak dh izhfe;e ij fuxZfer fd;kA bu ij jkfk;k fuEukafdr izdkj ns; gSa& vkosnu&i= ds lkFk 2 ` izfr vak vkcaVu ij 5 ` izfr vak izhfe;e lfgr izFke ;kpuk ij 2 ` izfr vak vfUre ;kpuk ij 3 ` izfr vak 75]000 lk/kkj.k vakksa ds fy, vkosnu&izkIr gq,A 60]000 vakksa ds vkosndksa ds fy, vkcaVu fd;k x;k] 'ks"k vkosnu&i= vLohd`r dj fn;s x;sA vkosnu&i= dh vkf/kD; dh jkfk vkcaVu ij ns; jkfk;ksa ds Hkqxrku ds fy, iz;ksx dh x;hA ^,e* us ftls 2]000 vak vkcaVu fd;s x;s Fks] vkcaVu vkSj nksuksa ;kpukvksa dk Hkqxrku ugha fd;kA ,l us ftls 2]500 vak vkcaVu fd;s x;s Fks] nksuksa ;kfpdkvksa es ls fdlh dk Hkh Hkqxrku ugha fd;kA bu vakksa dk vfUre ;kpuk fd;s tkus ds ckn gj.k dj fy;k x;kA

AglaSem School


lHkh gj.k fd;s gq, vak 8 ` izfr vak dh nj ls iw.kZnk ds :Ik esa ,Dl dks csp fn;s x;sA mDr O;ogkjksa dk ys[kk djus ds fy, izfof"V;k nhft;sA

gy (Solution) :- Analysis Table

Share Applied for

Amount Received

`

Share Issued

Application @ ` 2

Allotment @ ` 3+2 (with

premium)

First call

@ ` 2

Second & final call

@ ` 3

A. 75,000 1,50,000 50,000 (1,00,000) (1,50,000) +1,00,000

(1,00,000) (1,50,000)

B. 60,000 15,000

1,20,000 30,000

50,000 return

1,00,000 20,000 adjust -- --

C. M, 2,400 1

S.

4,800 2,000

2,500 2

(4,000)

----

(800 Ad.) -5,200 for

capital -4,000 for premium

-4,000

-5,000

-6,000

-7,500Amount Received & Adjusted 2,20,800 3 Bank

20,000 Adjust91,000

Bank1,36,500

Bank

dk;Zkhy fVIi.kh %& 1. 2,000 X 60,000 / 50,000 = 2,400 2- pwfd vkcaVu dh jkfk pqdrk gS] vr% buds }kjk ekxs x;s vakksas dh la[;k Kkr djus dh dksbZ vko;drk ugha gSA 3- 1,50,000 + 1,00,000 20,000 5,200 4,000 = 2,20,800

Journal Entries

Amount


Cr. `

Bank A/c Dr To Equity Share Application A/c

(Being amount received on application)

1,50,000 1,50,000

Equity Share Application A/c Dr. To Equity Share Capital A/c (Being transfer to Capital A/c)

1,00,0001,00,000

Equity Share Application A/c Dr. To Bank A/c (Being amount returned)

30,00030,000

Equity Share Allotment A/c Dr. To Equity Share Capital A/c To Securities Premium A/c

2,50,0001,50,000 1,00,000

AglaSem School


(Being amount of allotment due including premium) Bank A/c Dr. Equity Share Application A/c Dr. To Equity Share Allotment A/c (Being the amount received and transfer of application

Documents

Raj Board Class 12 Book - Lekha Shastra Bhag - 2