Jenjer J.

F
BLom A
CORPORATE
Nanjil calbobic otag
ACCDUNTINUI
Arts ard Sienee
1st intevnal Examinalian

P7eerente
Nene tthe

3 PeStDal al
4shoe holders-

Pav-B
ND Pavtrculons Debit Credit

Bank alc o &D,000

To share application
alc D.000
(Being application money
TeLcived)
Shane applitation ale d e.00
6b,000
TD Shae capital
(Being applicatipn mone
transfered
 Shane allriment alt d
TD Shooe tapital al 6DD0D
Being allotment money due)
MIMT)A
Civ Bank al d
TD shane allotmont alt 6oDOD

Being alovthoerd money

7e Ccived)
D i DO O
vShane call alt
TD Shane capital al JDDOO

Being Shane call money

d
du)
Hb,boD
(v Bank al d
A0.000
T shneIcall alc
(Being call money veceiveol)
0,000
(Vi Shane. 1 Jinal tall qle d
and
0,00 0

To Shne capital al
Being and final call moe
du)
31,8D
vit Bank alc d
Calls in aveams alt dr
To hane ard final tall alt

Betnq Call mo
neu Te
cceve
rcRt eztept 1bo Shas)
13 shane
A shane 1s defined as ashare in

he shane Capital b dhe Company and

fncludes toch

clase Shavnes

prejerente sharc5
toFoyuity Shares
0) poeferente shaes
offevs a ix ed Tate o dividend
Right to
get capital Dn oinding up
befme anything is Paid to equity Shae
holdeys
Equidy Drdinany shan
a) Thest shanes have Voltig ights
b) TH dvesn t vie a Jixed 7ate
etuun
ane not entitled to get
c) ihey
Capihal On tointing upbefo7e paying
 Ho nejerene Shane holdns

13 i) Au-thoriZed Capital
This is the amount ECapital toith
which The Company tnternal to gel Hset
Tegistered This isthe maniMuM amount

shane Capital which s

a
Company
aurthoised -tD igs Nominal Capita s
divided tn -to Shares a fixed amount
t mut be Set Out in he memorandam

awocioations. tt can be incTeascd 0

deceaed by follo wing to prescoibed protedtoe.
i) Issued Capital
tis tbot paat t h e hominal
Capital Ohich is actually issued by
public Subscriptton A
the Company
issued enttre
Company heed not
Quthovised Capital at Ohe.

paid up Capital
The pon the Calle.d up
Called actualy paid up by the
 members is kndton as he paid up Capilal
other wvds. paid up Ca pital eprexen ts
he o-tal paumens. a d e by the
shane holders.o the Company in the
70sPonu do calls mado by the Compan
Paid up Capital he Company is
Cal cuulceleol by deductinq the Calls in
ín
aear s from the Capital up Capital.
Paid up capidal Called up Capital calls in aneas
ealled up Capital - paid up Capidal Calls in

15Jbunal Entries D issue Shaus

No Pariiculs Debit Credit

On eccipl eh application
oney
Bank ale do XXX
TO Shane applicaticn
alc XXX
(Being applicat on money
TeCei ved

Onansfe-to appli catiop

muney
 Shae applica-lion alt d XXY
To shaoe Capital al
Betog applicatiob money
hanseved Ho shan apital
alc)
3. On allotment shaus
a) tssued at p
Shane alloHoend ale d
XX
10 shane Capital al
Being altotoentiopmone
due)
b)Hissued at pme mium

Stnone alloiment alc d

To Shone Copila alc XXy
Preoium
To Secuities a|c XXy

(Bein allo-tment moneu

due
)issued ot distount
Shone allotment alc XXX
Distount Dn issue
XXY
Svares ale d
Toshan Captal al
LBeina allerIoentmoney
due
 Cn 7eceipB shane allbment
Dney
Bank alc d
To shane altortmet ale
CBeina altrioen money
Deccivec)

6 On making Fins Cal

Shorne ivst Call al d XX
To shoe Capital al
CBetng frs-t Ccll mone
due
Call
Cn 7e ccipt f i s t
money XXX
Bank qle d XXX
Calls in cm eans ale d
XXY
T shane fin st Call
alc
Being Shane fivs Call money
Teceived except Calls in
annean)
O n making shone ia! all
Share Capital alc d
XXX
To shar apital ale
8 Dn 7eceipt Shane tinal
Call moDe
 Bank al d
Calls in aTeans ae h x XY

T Shae tipal Call alc

CPeing Shave sinal Call
moneu 7eceived exce pt Calls
in ncats)

Dn prHeitune unpaidl
Cculls
Sh Capidal ale d
To Calls in ears alc
tovfeited ald
To shanes
CBeing shans torterted
on oumet

On Teissue forferted
oaaes
Bank alc d XXy

Shanes ortetled alc d

To drare Capital al XXy

Being tei Ted Shaus

ASStLecl
 Pav-C
pavdiculas Debit Credit

Bank aleols Ib 000

To equity Shu
applicalio0p al nooo bDOD
CBeing eourty shane
application money 7e tcived
En &poo aShares at ape

Share)
tauiy Share applicctional
s h a Capital 1b,D0D
To equit al
CReing eaui- shme applito
Catiorn money tansfeved
Capilal al
Eqity Share altrimet ale
10 eou shae Capital Ao,DDO

al
CBefngthe alloloen money
due 8000 Shas at 57
(
Per shar)
HODoD
Bank al d
To equity &hane allotend Ho,DOD
 (Being equrly shase alledmen
moneTecaived On 8poo
Shands at 51 per shau
5Fauity sharu. finst an mal
Call duc 4lc34000
lo equt share laprlal ale
Being the ins and ina!
lmoney due h 80o0 Shan
at 37 p o ) h l

Bank aled 3.TDD

fist ad
To equity dhax 3,1o
ftnal Call ale
Being the tos and tnal
Cal money
reccived except
Dn loo ShooLS)
ODD
Equidy Shanus Capital ale d
shaus firet and find
10 0quity
Call al
To shane fnfeited ale
Being lbo1 Shaus e1o1pe
sha fufeited for non pay
ent o3bn ftrs and
final Call)
800
Bank alt d
8 Sh ove forfeited alc d
TD quuty shae apisa alc
 shane frftided ale d
To Capítal qesve alc 5bo

CBeing he balahee
Shav forfeited al
transferved to Capital
7eseTve alc)

Dobit Credit
NO Pa7diculavs

Bank alc d 6b,000

To Shane applico o,000
tfen al
(Being applica-lioh
money e cei'ved)
bo,00 0
Shoa applicaion
alcdh
6o.o00
To shane Capital alc
Being applicalion mbhey

ranfere d)
Share allo-tment ale dr 6o,DOO
Share Capital ale|
To
To
(Being allorIment mone

7eceivab le)
60,00
Bank alc d
share allotment 60,000
To gle
allo-thoend mone
CBeinq
Te ceived)
 Share i s d and
d
inal call all 80, 0b D
To Sho
Capital qlc
(Beinq Call money
Te cevable)

Bank alt o 80,00 0

6
To Share frst and
&b,D00
Jinal call al
Being Call moneyY
veceived)

THE BEGINNING