Sun Pharma Ltd. is registered with an authorized capital of Rs. 1,00,00,000 divided into 1,00,000 equity shares of Rs. 100 each. The company issued 50,000 shares at a premium of Rs. 40 per share. A shareholder holding 500 shares did not pay the final call of Rs. 20 share. A shareholder holding 500 shares did not pay the final call of Rs. 20 per share. His shares were forfeited. Present the '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.

Suvidha Ltd.' is registered with an authorised capital of Rs. 10,00,00,000 divided into 10,00,000 Equity Shares of Rs. 100 each. The company issued 1,00,000 shares for public subscription. A shareholder holding 100 shares, failed to pay the final call of Rs. 20 per share. His shares were forfeiled. The forfeited shares were reissued at Rs. 90 per share as fully paid-up. Present the 'Share Capital' in the Balance Sheet of the company as per Schedule VI, part I of the Companies Act, 1956 (Now Schedule III, Part I of the Companies ACt, 2013). Also prepare 'Note to Accounts'.

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.

On 1st April, 2012, Vishwas Ltd. was formed with an authorised capital of Rs. 10,00,000 diveded into 1,00,000 equity shares of Rs. 10 each. The company issued prospectus inviting applications for 90,000 equity shares. The company received applications for 85,000 equity shares. During the first year, Rs. 8 per share were called. Ram holding 1,000 shares and Shyam holding 2,000 shares did not pay the first call of Rs. 2 per share. Shyam's shares were forfeited after the first call and later on 1,500 of the forfeited shares were reissued at Rs. 6 per share, Rs. 8 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 'Note to Accounts' for the same.

Star Ltd. is registered with capital of Rs. 50,00,000 divided into 50,000 equity shares of Rs. 100 each. The Company issued 25,000 equity shares for subscription . Subscription was received for 23,750 shares and all the due amount was duly received, except the first and final call of Rs. 20 per share on 600 shares. Show the 'Share Capital' in the Balance Sheet of the company.

(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.

On 1st April, 2012, Vishwas Ltd., was formed with an authorized capital of Rs. 10,00,000 divided into 1,00,000 equity shares of Rs. 10 each. The company issued prospectus inviting applications for 90,000 equity shares. The company received applications for 85,000 equity shares. During the first year, Rs. 8 per share were called. Ram holding 1,000 shares and Shyam holding 2,000 shares did not pay the first call of Rs. 2 share. Shyam's shares were forfeited after the first call and later on 1,500 of the forfeited shares were re-issued at Rs. 6 per share, Rs. 8 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.

David Ltd. issued Rs. 40,00,000 equity shares of Rs. 10 each out of its registered capital of Rs. 10,00,000. The amount payable on these shares was as follows : {:("On application","Rs. 1 per share"),("On allotment","Rs. 2 per share"),("On first call","Rs. per share"),("On second and final call","Rs. 4 per share"):} All calls were made and were duly received, except the second and final call on 1,000 shares held by Vipul. These shares were forfeited. Present the 'Share Capital' in the Balance sheet of the company as per Schedule III Part I of the Companies Act, 2013. Also prepare 'Notes to Acounts'.