Issue of Shares:
Journal Entries as on:
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Dt.
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Particulars
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Amt.
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Amt.
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1
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For
application money received :
Bank
A/c………………………………………………Dr.
To, Equity
Share Application A/c
(Being
Application Money received on … shares @Rs. … Each)
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|
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2
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For
transfer of application money to capital
Equity
Share Application A/c …………………………..Dr
To, Equity
Share Capital A/c
(Being the
application money on … shares @Rs. each transferred to Capital as Per Board
Resolution No.. Dated …)
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3
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For refund
of excess application money
Equity Share
Application A/c…………………………Dr.
To, Bank
A/c
(Being the
application money on … Shares @Rs. Each refunded as non-allotted.)
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|
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4
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For
allotment money due
Equity
Share Allotment A/c …………………………..Dr.
To, Equity
Share Capital A/c
(Being the
allotment money due on … shares @Rs. Each as Per BRND)
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5
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For
allotment money received
Bank A/c
…………………………………………………Dr.
To, Equity
Share Allotment A/c
(Being Allotment
Money received on … Shares @ Rs… Each)
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6
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For call
money due
Equity
Share Call a/c …………………………………Dr.
To, Equity
Share Capital A/c
(Being the
call money due on … shares @ Rs… Each as per BRND)
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7
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For call
money received
Bank A/c
………………………………………………….. Dr.
To, Equity
Share Call A/c
(Being the
call money received on … shares @ Rs… Each)
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8
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For
forfeiture of Shares
Equity
Share Capital A/c …………………………….Dr.
Securities
Premium A/c ……………………………..Dr.
To,
Allotment in Arrear A/c
To, Call
in Arrear A/c
To,
Discount on Shares A/c
To, share
Forfeiture A/c
(Being forfeited
payment of Allotment)
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9
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For
reissue of Shares at per (with the same rate)
Bank A/c
…………………………………………….Dr.
To, Equity
Share Capital A/c
(Being
Reissued …… Shares @ Rs… Each as per BRND)
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10
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For
reissue at a Premium
Bank A/c
……………………………………………..Dr.
To, E. S.
Capital A/c
To,
Securities Premium A/c
(Being
Reissued …… Shares @ Rs. Each as per BRND at a premium of Rs…)
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11
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For
reissue at a discount
Bank A/c
……………………………………………….Dr.
Share
Forfeiture A/c ………………………………Dr.
To, Equity
Share Capital A/c
(Being
Reissued …… Shares @ Rs… Each as per BRND at a discount)
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12
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For
transfer of profit on reissue to Capital Reserve
Share
Forfeiture A/c ………………………………..Dr.
To,
Capital Reserve A/c
( Being
the Profit on re-issue transferred to Capital Reserve)
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General
Notes:
1)
যদি কোন কোম্পানি premium এ শেয়ার issue করে, তাহলে allotment বা call এর due entry -র সাথে securities Premium A/c কে Credit করতে হবে।
2)
যদি কোন কোম্পানি Discount এ Share issue করে, তাহলে Allotment বা Call এর Due entry র সাথে Discount on Shares debit করতে হবে।
3)
যদি কোন Share Holder
Allotment এর তাকা বা Call এর তাকা না দিতে পারে,
সেক্ষেত্রে Allotment in Arrear A/c বা Calls in Arrear কে Receive Entry র সাথে Debit করতে হবে।
4)
যদি কোন কোম্পানি Discount এ Share issue করে, তাহলে Discount on
Shares কে Allotment এর due entry র সাথে Debit করতে হবে। পরে সেই Share Forfeiture হলে Discount on Shares কে Credit করতে হবে। পুনরায়
একই Share Discount এ re-issue হলে আবার discount a/c কে debit করতে হবে।
