Marigold Ltd. was registered with the authorised capital of Rs. 3,00,000 divided into 3,000 shares of Rs. 100 each, which were offered to the public. Amount payable as Rs. 30 per share on application, Rs. 40 per share on allotment and Rs. 30 per share on first and final call. These shares were fully subscribed and all money was dully received. Prepare Journal and Cash Book.

Konica Limited registered with an authorised equity capital of Rs. 2,00,000 divided into 2,000 shares of Rs. 100 each, issued for subscription of 1,000 shares payable at Rs. 25 per share on application, Rs. 30 per share on allotment, Rs. 20 per share on first call and the balance as and when required. Application money on 1,000 shares was duly received and allotment was made to them. The allotment amount on 100 shares held by him and another shareholder with 50 shares, paid the entire amount on his shares. The company did not make any other call. Give the necessary journal entries in the books of the company to record these share capital transactions.

(Shares Issued at Par, Oversubscribed-full allotment to some applicants, partial allotment to others and no allotment to the rest). Preeti & Co. Ltd. was registered with an authorised capital of Rs. 10,00,000 divided into 1,00,000 shares of Rs. 10 each. The company offered 60,000 shares to public on which amounts were payable Rs. 3 per share on application, Rs. 3 per share on allotment and the balance when required. Applications for 92,000 shares were received on which the Directors allotted as follows: {:("Applicants for 40,000 shares",-,"Full,"),("Applicants for 50,000 shares",-,"40%,"),("Applicants for 2,000 shares",-,"Nil".):} Rs. 84,000 were received as allotment money (excluding the amount carried from application money). Show the Journal entries recording the above.

Z Ltd. was registered with an authorised capital of Rs. 10,00,000 divided into 10,000 shares of Rs. 100 each. The Company offered 5,000 of these shares to the public, which were payable Rs. 25 per share on application, Rs. 50 per share on allotment and the balance three months later. Applications for 7,100 shares were received on which the directors allotted as follows : {:("Applications for 4,000 Shares","Full"),("Applications for 3,000 Shares","1,000"),("Applications for 100 Shares","Nil"):} Rs. 1,85,000 was realised on account of allotment money (excluding the amount carried from application money) and Rs. 1,15,000 on account of call. The Directors decided to forfeit those shares on which allotment money was overdue. Show the entries in the company's books.

(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.

Ben Tech Ltd. company had an authorised capital of Rs. 12,50,000 divided into 12,500 shares of Rs. 100 each. The company issued 10,000 shares payable as Rs. 25 on application, Rs. 25 on allotment, Rs. 30 on first call and Rs. 20 on second and final call. All the shares were subscribed. The Directors made allotment and the money was duly received except the second and final call on 500 shares, which is transferred to Call-in-Arrears Account. Pass Journal entries, prepare Share Capital Account and show how share capital will appear in the Balance Sheet.

Authorised capital of Suhani Ltd. is Rs. 45,00,000 divided into 30,000 shares of Rs. 150 each. Out of these company issued 15,000 shares of Rs. 150 each at a premium of Rs. 10 per share. The amount was payable as follows: Rs. 50 per share on application, Rs. 40 per share on allotment (including premium), Rs. 30 per share on first call and balance on final call. Public applied for 14,000 shares. All the money was duly received. Prepare an extract of Balance Sheet of Suhani Ltd. as per Schedule III, part I of the Companies Act, 2013 disclosing the Share Capital.

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.

Spencer Paints Ltd. was registered with an authorised capital of Rs 50,00,000 divided in 5,00,000 equity shares of Rs 10 each. Company issued 2,00,000 equity shares at a premium of Rs 3 per share, payable as follows : Rs 4 on Application, Rs 5 on Allotment ( including premium), Rs 2 on First Call and Rs 2 on Second and Final Call. All shares were subscribed and all the money was duly received. Share issue expenses amounted to Rs 75,000 which were fully written off against Securities Premium. Prepare necessary Journal Entries and Bank Account.

Blue Star Ltd.' was registered with an authorised capital of Rs. 2,00,000 divided into 20,000 shares of Rs. 10 each . 6,000 of these shares were issued to the vendor for building purchased . 8,000 shares were issued to the public and Rs. 5 per share were called-up as follows: On application-Rs. 2 per share, On allotment-Rs. 1 per share, On first call-Balance of the called-up amount. The amounts received on these shares were as follows: On 6,000 shares-Full amount called, On 1,250 shares-Rs. 3 per share, On 750 shares-Rs. 2 per share. The directors forfeited 750 shares on which Rs. 2 per share were received. Pass necessary Journal entries for the above transactions in the books of Blue Star Ltd.