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Question : Good Co. Ltd. invited applications for 1,00,000 shares of  Rs. 10 each payable:

 Rs. 3 on application,  Rs. 3 on allotment and the balance when required.
Applications were received for 1,20,000 shares out of which applications for 1,00,000 shares were accepted and the remaining applications were rejected. Allotment money was received on 99,500 shares. 

 On the basis of the above information, choose the correct option to the following question 

Question:-  Amount received on allotment will be:

Option 1: Rs. 99,500

Option 2: Rs. 2,98,500

Option 3: Rs. 3,00,000

Option 4: Rs. 2,99,500


Team Careers360 13th Jan, 2024
Answer (1)
Team Careers360 14th Jan, 2024

Correct Answer: Rs. 2,98,500


Solution :

Answer = Rs. 2,98,500

JOURNAL OF GOOD CO. LTD.

Date

Particulars

L.F.

Dr.( Rs.)

Cr.  Rs.

Bank A/c

...Dr.

3,60,000

To Shares Application A/c

(Application money received on 1,20,000 shares @  Rs. 3 per share)

3,60,000

Shares Application A/c

...Dr.

3,60,000

To Share Capital A/c (1,00,000 x Rs. 3)

To Bank A/c (20,000 x  Rs. 3)

(Application money adjusted and surplus refunded)

3,00,000

60,000

Shares Allotment A/c

...Dr.

3,00,000

To Share Capital A/c

(Allotment money due on 1,00,000 shares @  Rs. 3 per share)

3,00,000

Bank A/c

...Dr.

2,98,500

To Shares Allotment A/c
(Allotment money received on 99,500 shares)

2,98,500


Hence, the correct option is 2.

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