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Company Accounts Pop Quiz - 1

Total questions: 10

Worksheet time: 9mins

Name
Class
Date
1.

If 100,000 ordinary shares with a nominal value of RM 1 each were issued at par, how much is the value per share?

a)

RM 0.50

b)

RM 1.00

c)

RM 1.50

2.

If 100,000 ordinary shares with a nominal value of RM 1.20 each were issued at premium, how much is the value per share?

a)

RM 1.00

b)

RM 1.20

c)

RM 1.50

3.

Which of the following are prohibited to issue at a discount?

a)

Ordinary Shares

b)

Preferred Shares

c)

Loan Notes

4.

Which of the following are shown under Equity section of Statement Of Financial Position?

a)

Share Premium

b)

Retained Profits

c)

Profit For The Year

d)

General Reserves

5.

On 1 January 2021, ABC Bhd issued 300,000 share capital and received 400,000 share applications. What does the circumstance occur?

a)

Oversubscription

b)

Undersubscription

6.

DEF Bhd has an authorised capital of 300,000 with a nominal value of RM 2 and issued 50,000 ordinary shares of it. How much is the maximum share capital the public may apply for?

a)

RM 600,000

b)

RM 300,000

c)

RM 100,000

d)

RM 50,000

7.

GHI Bhd has an authorised capital of 400,000 with a nominal value of RM 1. How much is the maximum share capital the public may apply for?

a)

RM 400,000

b)

RM 200,000

c)

RM 100,000

d)

No share may apply for

8.

If the public applied for issued shares, what is the account should JKL Bhd write up?

a)

Bank

b)

Application And Allotment

c)

First And Final Call

d)

Calls In Arrears

9.

On 1 January 2021, MNO Bhd invited the public to buy its 50,000 ordinary shares of RM 2 at par. 60,000 applications were received. MNO Bhd decided to return monies to the unsuccessful applicants. How much is MNO Bhd needed to return?

a)

RM 10,000

b)

RM 20,000

c)

RM 50,000

d)

RM 60,000

10.

PQR Bhd issued 100,000 ordinary shares of RM 1 each.


2020 RM

Sept 1 Application 0.50

Sept 15 Allotment 0.30

Sept 25 First And Final Call 0.20


Application and allotment were fully paid. 5,000 shares were failed to pay. If the shares were forfeited and then reissued on 30 September 2020 as fully paid at RM 0.50 per share. How much is the share premium - profit on reissue?

a)

RM 1,000

b)

RM 1,500

c)

RM 2,500

d)

RM 5,000