17. Date Particulars F Dr.(Rs.) Cr.(Rs.) Bank A/c Dr. 2,25,000 ½ mark ToShareApplication A/c 2,25,000 (Beingapplication ShareApplication A/c Dr. 2,25,000 ToShareCapitalA/c 1,50,000 1 mark ToShareAllotment A/c 75,000 (Beingapplication moneyadjusted) ShareAllotmentA/c Dr. 2,00,000 ToShareCapitalA/c 1,00,000 ToSecuritiesPremiumA/c 1,00,000 1 mark Bank A/c Dr. 1,23,000 ToShareAllotment 1,23,000 1 mark OR 1,23,000 Bank A/c Dr. 2,000 1,25,000 Calls in ArrearsA/c Dr. ToShareAllotment ShareFirstCallA/c Dr. 1,00,000 ToShareCapitalA/c 1,00,000 ½ mark (Beingfirstcall due on50,000shares) Bank A/c Dr. 98,400 98,400 OR 1 mark Bank A/c Dr. 98,400 Calls in arrearsA/c Dr. 1,600 1,00,000 1 mark
17. ½ mark 1 mark 1 mark 1 mark ½ mark 1 mark 1 mark Date Particulars F Dr.(Rs.) Cr.(Rs.) Bank A/c Dr. ToShareApplication A/c (Beingapplication 2,25,000 2,25,000 ShareApplication A/c Dr. ToShareCapitalA/c ToShareAllotment A/c (Beingapplication moneyadjusted) 2,25,000 1,50,000 75,000 ShareAllotmentA/c Dr. ToShareCapitalA/c ToSecuritiesPremiumA/c 2,00,000 1,00,000 1,00,000 Bank A/c Dr. ToShareAllotment OR Bank A/c Dr. Calls in ArrearsA/c Dr. ToShareAllotment 1,23,000 1,23,000 2,000 1,23,000 1,25,000 ShareFirstCallA/c Dr. ToShareCapitalA/c (Beingfirstcall due on50,000shares) 1,00,000 1,00,000 Bank A/c Dr. OR Bank A/c Dr. Calls in arrearsA/c Dr. 98,400 98,400 1,600 98,400 1,00,000