Vikas Ltd. has an authorised capital of Rs. 40,00,000 divided into 4,00,000 Equity Shares of Rs. 10 each. Out of these, the company invited applications for 3,00,000 equity shares. The public applied for 2,80,000 shares and all the money was duly received. Show how Share Capital will appear in the Balance Sheet of the Company. Also prepare notes to accounts.

The authorized capital of Ruchi Ltd. is Rs 50,00,000 divided into 50,000 equity shares of Rs 100 each. Out of these, the company issued 30,000 equity shares for subscription to the public. The public applied for 27,000 equity shares and all the money was duly received. How will you show the 'Share Capital A/c' in the Balance Sheet of the company ? Also prepare 'Notes to Accounts' for the same.

(When Subscribed Shares are Fully Paid-up). ACE Computers Ltd. is registered with capital of Rs. 10,00,000 divided into 1,00,000 Equity Shares of Rs. 10 each. It issued 75,000 Equity Shares to public for subscription. It received applications for 70,000 Equity Shares. The directors called Rs. 10 per share which was received. How will be Share Capital shown in the Balance Sheet of ACE Computers Ltd.?

Nupur Ltd. was rehistered with an Authorised Capital of Rs. 20, 00,000 divided into 2,00,000 equity of Rs. 10 each. The Company offered 1,50,000 equity shares for subscription to public and applications were received for 1,40,000 equility shares. The directors called Rs. 7 per share upto 31st March and the money called was duly received. Show the Share Capital in the Balance Sheet of the Company together with notes to accounts.

Samprag Ltd. has an authorised capital of Rs. 20,00,000 divided into equity shares of Rs. 10 each. The company invited applications for issuing 60,000 shares. Applications for 58,000 shares were received. All calls were made and were duly received except the final call of Rs. 3 per share on 2,000 shares. These shares were forfeited. (a) Present the share capital in the Balance Sheet of the company as per Schedule III of the Companies Act, 2013. (b) Also prepare 'Notes to Accounts' for the same.

Samprag Ltd. has an authorised capital of Rs. 20,00,000 divided into equity shares of Rs. 10 each. The company invited applications for issuing 60,000 shares. Applications for 58,000 shares were received. All calls were made and were duly received except the final call of Rs. 3 per share on 2,000 shares. These shares were forfeited. (a) Present the share capital in the Balance Sheet of the company as per Schedule III of the Companies Act, 2013. (b) Also prepare 'Note to Accounts' for the same.

On 1st April, 2014, Blue Heaven Ltd. was formed with an authorised capital of Rs. 20,00,000 divided into 2,00,000 equity shares of Rs. 10 each. The company issued prospectus inviting applications for 1,50,000 equity shares. The company received applications for 1,40,000 equity shares. During the first year, Rs. 7 per share were called. Arun holding 4,000 shares and Varun holding 3,000 shares did not pay the first call of Rs 2 share. Vanrun's shares were forfeited after the first call and later on 1,800 of the forfeited shares were re-issued at Rs. 5 per share, Rs. 7 called up. 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.