Samacheer Kalvi twelfth Accountancy Records A lot more Inquiries and you may Answers

Samacheer Kalvi twelfth Accountancy Records A lot more Inquiries and you may Answers

Total Amount = ? 4,40,000 Face value of shares is 10. Premium 10% = Premium amt Rs. 1. Issue Price = Face Value + Securities Premium 10 + 1 = 11 No. of Equity Shares = \(\frac<\text>><\text>>\) = \(\frac < 440000>< 11>\) = 40,000 Shares

Matter dos. Currency obtained beforehand away from share proprietors prior to it being actually named – upwards from the manager is (a) debited in order to phone calls – inside the – get better A beneficial/c (b) Cr in order to Phone calls – when you look at the – advance A great/c (c) Dr to help you calls A beneficial/c (d) not one of your own significantly more than Address: (b) Cr so you’re able to Calls – when you look at the – get better A great/c

Matter 3. Securities Superior Set aside are used for ……………… (a) Paying rates of interest to the debentures (b) conference the cost of problem of shares (c) Using tax accountability (d) Expenses bonus since shares Answer: (b) conference the expense of issue of shares

Concern 4. When show are permitted and therefore of one’s pursuing the membership try paid? (a) Show financing An excellent/c (b) Show Allotment A good/c (c) Express Software Ac (d) Shareholders Air cooling Answer: (a) Display capital Air conditioning

Question 5. Best dilemma of offers are approved to help you ……………… (a) Administrators (b) Group (c) Present Investors (d) Stockholder A good/c Address: (c) Established Shareholders

Concern seven. In the just what rates a pals is required to spend attention towards calls – within the – arrears? (a) 6% p.a great. (b) 12% p.a beneficial. (c) 10% p.good. (d) 5% p.a. Answer: (b) 12% p.an effective.

Matter 8. With regards to the Organizations Operate 2000, a buddies limited by share is also material ……………… categories of offers. (a) 1 (b) 2 (c) 3 Address: (b) 2

Concern nine. The maximum level of phone calls one a family renders is ……………… (a) one to (b) two (c) around three Answer: (c) about three

Question 10. Investment Set-aside is actually shown unofficially of harmony sheet sets ……………… (a) Assets (b) Liability (c) Both Respond to: (b) Accountability

Matter fifteen. A family may also situation offers once the planning for providers, so you can ……………… due to their qualities …………… escort Kent… due to their percentage. Answer: Promotors, Agents

Concern sixteen. (i) Assertion: When a stockholder defaults for making payment of allowance/call currency express is sacrificed. (ii) Reason: Share forfeited might be reissued at par, write off, otherwise premium. (a) (i) and you may (ii) are correct (b) (i) is right (ii) is completely wrong (c) (i) and you will (iii) is actually incorrect (d) (i) was incorrect (ii) is correct Respond to: (a) (i) and you can (ii) is actually correct

Equity display resource is came back only when preference shares is returned

  1. Authorised display financing.
  2. Provided share investment.
  3. Subscribed express financing.
  4. Named – upwards – display investment.
  5. Paid-up – express financing and you will.
  6. Reserve financing.

Question 2. What exactly is meant from the Authorised Resource? Answer: This is basically the amount produced in the administrative centre condition of one’s memorandum from association in which the company is entered. It will be the restrict matter a company can raise inside the life.

Matter 3. Exactly what do you indicate of the Financing Set-aside? Answer: It’s that set aside that’s composed off financial support profits instance profit available for sale off fixed property, funds to your revaluation out of possessions, premium into problem of offers and you will debentures, an such like.

During the what speed a company is needed to alter attention with the calls – for the – arrears?

Matter cuatro. What is actually created from the Pro-rata Allowance from offers? Answer: Pro-rata allotment is that allowance away from shares whenever apps may be allotted in quicker number of offers than he’s applied for.

Concern 5. Describe Collateral offers. Answer: Collateral shares are those shares that are not entitled to a great fixed rate from bonus. Brand new dividend are paid down within these offers once it’s repaid on the liking offers.

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