Lennova Ltd. has authorised share capital of Rs. 1,00,00,000 divided into 1,00,000 Equity Shares of Rs. 100 each. It has existing issued and paid up capital of Rs. 25,00,000. It further issued to public 25,000 Equity Shares at a premium of 20% for subscription payable as under:
`{:("On Application",:,"Rs. 30,"),("On Allotment",:,"Rs. 60, and"),("On Call",:,"Balance Amount."):}`
The issue was fully subscribed and allotment was made to all the applicants. The company did not make the call during the year.
Show Share Capital of the company in the Balance Sheet of the Company.

Himmat Ltd. has authorised share capital of Rs. 50,00,000 divided into 5,00,000 Equity Shares of Rs. 10 each . It has existing issued and paid up capital of Rs. 5,00,000. It further issued to public 1,50,000 Equity Shares at par for subscription payable as under: {:("On Application",:,"Rs. 3,"),("On Allotment",:,"Rs. 4, and"),("On Call",:,"Balance Amount."):} The issue was fully subscribed and allotment was made to all the applicants. Call was made during the year and was duly received. Show share capital of the company in the Balance Sheet of the Company.

(When Shares are not Fully Called-up). On 1st April, 2018, Vivek Ltd. was formed with an authorised capital of Rs. 1,00,00,000 divided into 2,00,000 equity shares of Rs. 50 each. The company issued prospectus inviting applications for 1,80,000 shares. The issue price was payable as under: {:("On Application",:,"Rs.15,",),("On Allotment",:,"Rs. 20,",),("On call",:,"Balance amount".,),(,,,):} The issue was fully subscribed and the company allotted shares to all the applicants. The company did not make the call during the year. Show the following: (a) Share Capital in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, 2013. (b) Also prepare ' Note to Accounts' for the same.

On 1st April, 2012 Vivek Ltd. was formed with an authorized capital of Rs. 1,00,00,000 divided into 2,00,000 equity shares of Rs. 50 each. The company issued prospectus inviting applications for 1,80,000 shares. The issue price was payable as under : {:("On application",:,"Rs. 15"),("On Allotment",:,"Rs. 20"),("On Call",:,"Balance amount"):} The issue was fully subscribed and the company allotted shares to all the applications. All money received except allotment on 5,000 shares. The company did not make the call during the year. Show the following : (a) Share capital in the Balance Sheet of the company as per Schedule-III Part-I of the Companies Act, 2013. (b) Also prepare 'Notes to Accounts' for the same.

(Issue of Shares at Premium, Fully Subscribed, Amount Payable in Instalments). 'Tractors India Ltd.' is registered with a authorised capital of Rs. 10,00,000 divided into 1,00,000 equity shares of Rs. 10 each. The company issued 50,000 equity shares at a premium of Rs. 5 per share. Rs. 2 per share were payable with application, Rs. 8 per share (including premium) on allotment and the balance amount on first and final call. The issue was fully subscribed and all the amount due was received except the first and final call money on 500 shares allotted to Balaram. Present the 'Share Capital' in the Balance Sheet of 'Tractors India Ltd.' as per Schedule III, part I of the Companies Act, 2013. Also prepare Note to Accounts for the same.

'Scooters India Ltd.' is registered with an authorized capital of Rs. 50,00,000, divided into 5,00,000 shares of Rs. 10 each. The company issued 1,00,000 shares for subscriptions to the public at par. The amount was payable as follows : {:("On Application and Allotment","Rs. 3 per share"),("On 1st Call","Rs. 2 per share"),("On 2nd and Final Call","Rs. 5 per share"):} The issue was fully subscribed. All calls were made and were duly received except the 2nd and final call on 1,000 shares held by Rohan. His shares were forfeited and afterwards re-issued at Rs. 8 per share as fully paid up. Present 'Share Capital' in the Balance Sheet of the company as per Schedule III Part I of the Companies Act, 2013. Also prepare Notes to accounts for the same.

(Issue of Shares at Premium, undersubscribed, Amount Payable in Instalments). Newbie Ltd. was registered with an authorised capital of Rs. 5,00,000 divided into 50,000 equity shares of Rs. 10 each. Since, the economy was in robust shape, the company decided to offer to the public for subscription 30,000 equity shares of Rs. 10 each at a premium of Rs. 20 per share. Applications for 28,000 shares were received and allotment was made to all the applications. All calls were made and duly received except the final call of Rs. 2 per share on 200 shares. Show the 'Share Capital' in the Balance Sheet of Newbie Ltd. as per Schedule III of the Companies Act, 2013, Also, prepare Note to Accounts for the same.

Better Prospect Ltd. acquired land costing Rs. 1,00,000 and in payment allotted 1,000 Equity Shares of Rs. 100 each as fully paid. Further, the company issued 4,000 Equity Shares for subscription payable as follows: Rs. 30 on application, Rs. 30 on allotment, Rs. 40 on first and final call. Applications were received for all shares which were allotted. All the money was received except the call on 200 shares. Pass Journal entries and prepare Balance Sheet of the company.

Newbie Ltd. was registered with an authorized capital of Rs 5,00,000 divided into 50,000 equity shares of Rs 10 each. Since the economy was in robust shape, the company decided to offer to the public for subscription 30000 equity shares of Rs 10 each at a premium of Rs 20 per share. Applications for 28,000 shares were received and allotment was made to all the applicants. All calls were made and duly received except the final call of Rs 2 per share on 200 shares. Show the 'Share Capital' in the balance Sheet of Newbie Ltd. as per Schedule III of the Companies Act 2013. Also prepare Notes to Accounts for the same.

Z Ltd. was registered with an authorised capital of Rs. 60,00,000 divided in 60,000 equity shares of Rs. 100 each. Company issued 25,000 equity shares at a premium of Rs. 20 per share, payable as follows : Rs. 30 on Application, Rs. 45 on Allotment (including premium), Rs. 20 on first call and Rs. 25 on Second and Final Call. All shares were subscribed and all the money was duly recived. Share issue expanses amounted to Rs. 40,000 which were fully written off against Securities Premium. Prepare necessary Journal Entries and Bank Account in the books of the Company.