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Question : Share Capital Account is debited with which amount at the time of forfieture of shares?

Option 1: the amount of face value of the shares

Option 2: the amount called up on the shares forfeited till the date of forfeiture

Option 3: paid-up value of shares as on the date of forfeiture

Option 4: market value of the shares as on the date of forfeiture of shares


Team Careers360 2nd Jan, 2024
Answer (1)
Team Careers360 22nd Jan, 2024

Correct Answer: the amount called up on the shares forfeited till the date of forfeiture


Solution : Shares that have been forfeited are canceled. If calls are not paid when they are due, shares are canceled. The amount called up on the shares forfeited up until the date of forfeiture is debited from the share capital account. Hence, the correct option is 2.

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