Kaise karen Boards ke saath JEE ki taiyari? ? Deepak Sir - Doubtnut par! ? ? 30 Jan @ 1:30 PM

JJK Ltd. invited applications for issuing 50,000 equity shares of Rs. 10 each at par. The amount was payable as follows: On Application-Rs. 2 per share, On Allotment-Rs. 4 per share, and On First and Final Call-Balance Amount. The issue was oversubscribed three times. Applications for 30% shares were rejected and money refunded . Allotment was made to the remaining applicants as follows: {:("Category","No. of Shares Applied","No. of Shares Allotted ",),(" I"," 80,000"," 40,000",),(" II"," 25,000"," 10,000",):} Excess money paid by the applicants who were allotted shares was adjusted towards the sums due on allotment. Deepak , a shareholder belonging to Category I, who had applied for 1,000 shares, failed to pay the allotment money. Raju, a shareholder holding 100 shares, also failed to pay the allotment money. Raju belonged to Category II. Shares of both Deepak and Raju were forfeited immediately after allotment. Afterwards, first and final call was made and was duly received. The forfeited shares of Deepak and Raju were reissued at Rs. 11 per share fully paid-up. Pass necessary Journal entries for the above transactions in the books of the company.

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Nav Lakshmi Ltd. issued a prospectus inviting applications for 50,000 shares of Rs. 10 each. These shares were issued at par on the following terms : On applications Rs. 3, on allotment Rs. 4, on first call Rs. 2 and on final call the balance. Applications were received for 60,000 shares. Allotments were made on the following basis : (i) To applicants for 10,000 shares - in full, (ii) To applicants for 20,000 shares - 15,000 shares, (iii) To applicants for 30,000 shares - 25,000 shares. All excess amount paid on application is to be adjusted against amount due on allotment. The shares were fully called and paid except the amount of allotment, first and final call not paid by those who applied for 2,000 shares of the group applying for 20,000 shares. All the shares on which calls were not paid were forfeited by the Board of Directors. 1,000 forfeited shares were re-issued as fully paid on receipt of Rs. 8 per share. Show the journal entries in the books of Nav Lakshmi Ltd.

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