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corporate accounting-I

Total questions: 18

Worksheet time: 13mins

Name
Class
Date
1.

Star Ltd forfeited 1,000 shares of Rs.10 each (which were issued at parof Jeevan, a share holder of the company, for non payment of allotment money of Rs.4 per share. The called up value per share was Rs.7. On forfeiture, the amount debited to share capital:

a)

9000

b)

10000

c)

7000

d)

6000

2.

Calculate the amount of second & final call when Ekta Ltd, issues Equity shares of ₹ 10 each at a premium of 40% payable on Application ₹ 3, On Allotment ₹ 5, On First Call ₹ 2.

a)

Second & final call ₹ 3.

b)

Second & final call ₹ 4.

c)

Second & final call ₹ 2

d)

Second & final call ₹ 1

3.

Arrange the following in proper sequence as types of “Share Capital”

a) Paid up capital

b)Issued capital

c) Subscribed capital

d)Authorised capital


a)
  1. a) ,c) , d) , b)

b)
  1. d), b), c),a)    

c)
  1.  d), c) , b), a)

4.

The profit on reissue of forfeited shares is transferred to :

a)

Share forfeited account

b)

Share capital

c)

Capital reserve

d)

Profit and loss account

5.

Capital of a Company is divided in units which is called

a)

Debentures

b)

Stock

c)

Share

d)

Bonds

6.

Preference shareholders have

a)

Preferential right in the management

b)

Preferential right as to repayment of capital at the time of liquidation of the company

c)

Preferential right as to dividend and repayment of capital at the time of liquidation of the Company

d)

None of the above

7.

Forfeiture of shares results in the reduction of (a)   .

8.

Minimum subscription is required to issue shares is (a)   .

9.

If the premium on the forfeited share already received then SPR account should be

a)

Credited

b)

Debited

c)

No treatment

d)

None of the above

10.

Reserve Capital is :

a)

Part of the uncalled capital which may be called only at the time of liquidation of the Company

b)

Subscribe capital

c)

Capital reserve

d)

Uncalled capital

11.

Share Application Account is in the nature of:

a)

Real account

b)

Personal account

c)

Nominal account

d)

None

12.

Authorised capital of a Company is div ided into 5,00,000 shares of ₹10 each. It issued 3,00,000 shares. Public applied for 3,60,000 shares. Amount of issued capital will be :

a)

30, 00,000

b)

35, 00,000

c)

36, 00,000

d)

40, 00,000

13.

The cost in the process of raising fund through equity is known as ______ .

a)

Cost of capital

b)

Financial cost

c)

None

d)

Floatation cost

14.

Varun Ltd, issued a prospectus inviting applications for 2,000 shares. Applications were received for 3,000 shares and pro- rata allotment was made to the applicants of 2,400 shares. If Dhruv has been allotted 40 shares, how many shares he must have applied for?

a)

40

b)

44

c)

48

d)

52

15.

Minimum no of directors in private ltd company

a)

4

b)

7

c)

2

d)

1

16.

Book building process start in which year

a)

1995

b)

1996

c)

1997

d)

1998

17.

Balance sheet shows

a)

Financial position

b)

Cash flow

18.

How do you like the today activity?

4 lines