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Samacheer Kalvi 12th Accountancy Records Even more Inquiries and you will Answers

2022.06.27

Samacheer Kalvi 12th Accountancy Records Even more Inquiries and you will 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. Money gotten ahead of show owners before it is actually entitled – up by the director try (a) debited so you can phone calls – from inside the – progress A good/c (b) Cr to help you Calls – inside the – improve Good/c (c) Dr in order to phone calls Good/c (d) not one of one’s above Address: (b) Cr to help you Calls – into the – get better A good/c

Question step 3. Ties Advanced Put aside are used for ……………… (a) Repaying interest on debentures (b) conference the expense of problem of offers (c) Purchasing taxation liability (d) Investing dividend given that shares Address: (b) conference the expense of issue of offers

Matter cuatro. Whenever display are permitted and this of after the membership was credited? (a) Display financing A great/c (b) Share Allocation A great/c (c) Display App Air-conditioning (d) Shareholders Air-con Answer: (a) Express resource Air-con

Question 5. Correct issue of shares are given to help you ……………… (a) Administrators (b) Group (c) Present Shareholders (d) Stockholder A good/c Address: (c) Existing Investors

Concern eight. On what rate a buddies must pay appeal on phone calls – from inside the – arrears? (a) 6% p.a. (b) 12% p.a beneficial. (c) 10% p.a good. (d) 5% p.a beneficial. Answer: (b) 12% p.an effective.

Matter 8. With respect to the Organizations Operate 2000, a buddies limited to share is also issue ……………… categories of offers. (a) 1 (b) 2 (c) step three Answer: (b) 2

Concern 9. The maximum quantity of phone calls one to a company renders is ……………… (a) one to (b) one or two (c) around three Address: (c) about three

Question ten. Money Reserve is found quietly out-of harmony sheets ……………… (a) Possessions (b) Accountability (c) Both Answer: (b) Liability

Concern 15. A pals may also matter offers since believe getting business, to ……………… because of their attributes ……………… due to their percentage. Answer: Promotors, Brokers

Concern 16. (i) Assertion: When a stockholder defaults for making payment from allotment/phone call money show is generally sacrificed. (ii) Reason: Show forfeited is reissued within level, disregard, or premium. (a) (i) and (ii) is actually proper (b) (i) is right (ii) are incorrect (c) (i) and (iii) try completely wrong (d) (i) is incorrect (ii) is right Respond to: (a) (i) and (ii) try correct

Guarantee show financing is actually came back on condition that liking shares try came back

  1. Authorised express money.
  2. Provided express investment.
  3. Signed up share financing.
  4. Entitled – right up – share financial support.
  5. Paid-upwards – show investment and you can.
  6. Put aside capital.

Matter dos. What is actually intended because of the Authorised Investment? Answer: This is the number manufactured in the main city clause of memorandum from organization in which the firm try joined. This is the limit amount a friends can boost within the lifetime.

Matter step 3. Precisely what do your imply of the Resource Reserve? Answer: It other is you to definitely put aside which is composed from funding earnings such as earnings for sale out-of fixed property, profit towards the revaluation regarding possessions, premium on the problem of offers and you may debentures, an such like.

At what price a friends is needed to transform appeal towards the phone calls – during the – arrears?

Concern cuatro. What exactly is required of the Professional-rata Allowance of offers? Answer: Pro-rata allocation is the fact allocation regarding shares whenever software tends to be allocated from inside the quicker level of offers than simply he’s removed.

Concern 5. Explain Collateral shares. Answer: Security shares are the ones shares that are not eligible to a repaired speed out-of dividend. The fresh new bonus is paid back on these shares immediately after it’s paid back into taste offers.

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