Loading....
Coupon Accepted Successfully!

 

Accounting Treatment

1.   For making partly paid redeemable preference shares are fully paid :

 

(a)Share final Call Account

Dr.

[With the call money due]

 

To redeemable Preference Share

 

 

 

Capital Account

 

(b)  Bank Account

Dr.

[On receipt of final call moneyTo Pref. share final call

 

To Pref. sh. Final call

 

 

2.    When the redemption is to be done either completely or partially out of the proceeds of a fresh issue :

(a)       When issued at par

(i) Bank Account

Dr.

To Share Application and Allotment

 

Account

 

                                                                            

(ii) Share Application and Allotment Account

Dr.

To Share Capital Account

 

             

(b)       When issued at a discount of 10%

(i) Bank Account

Dr.

To Share Application and Allotment

 

Account

 

 

(ii) Share Application and Allotment Account

Dr.

Discount on Issue of Shares Account

Dr.

To Share Capital Account.

 

          

(c)        When issued at a premium of 20%

(i) Bank Account

Dr.

To Share Application and Allotment

 

Account

 

 

(ii) Share Application and Allotment Account

Dr.

To Share Capital Account

 

To Securities Premium Account

 


3.    
When assets are realized to provide cash for redemption of preference shares, the book-keeping presents no difficulty; the journal entry is :


Bank Account                                                        Dr.

            To Respective Assets Account

              (e.g., Investment Account)

4. In transfer of redeemable preference share capital to be redeemed to the preference shareholders account: The journal entry is :

Redeemable Preference Share Capital Account      Dr.

   To Preference Shareholders Account

This entry will be made with the amount of premium payable on redemption.

4.          When the preference shares are redeemable at a premium, enter the amount of premium payable as follows :

Premium on Redemption Account                          Dr.

   To Preference Shareholders Account

This entry will be made with the amount of premium payable on redemption.

5.          On redemption of preference shares, i.e., on making the payment to preference shareholders:

Preference Shareholders Account                          Dr.

   To Bank Account

This entry is made with the total amount paid to preference shareholders including the amount of premium, if any.

6.          If redemption has been achieved by using profits which would otherwise be available for dividend (i.e., divisible profit), an amount of profit so used for redeeming nominal value would be transferred to capital redemption reserve account. The entry is :

Profit and Loss Account

General Reserve Account                                Dr. (As the casReserve Fund Account                                                          Dr.

Dividend Equalisation Fund Account etc., etc.   Dr.

       To Cap. Red. Reserve

7.          When premium on redemption of preference shares is written of

Security Premium Account                              Dr.

                 Or

Profit and Loss account                                    Dr.

   To Premium on Redemption

 

Sources of Bonus-Issue

(i)  Fully paid up Bonus Shares can be issued from the following sources.

a)         Securities Premium Account ( Received in cash only)

b)         General Reserve

c)         Profit and Loss Account  (Cr.)

d)         Capital Reserve (Excluding Revaluation Profits )

e)         Capital Redemption Reserve

f)          Debenture Redemption Reserve / Sinking Fund

 

(ii) Partly paid up Bonus Shares can be issued from the following sources.

a)         General Reserve

b)         Profit and Loss Account  (Cr.)

c)         Capital Reserve (Excluding Revaluation Profits )

d)         Debenture Redemption Reserve / Sinking Fund

Let's Practice
 

Self Examination Questions-From study Material

 

{"questions":[{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Self Examination Questions-From study Material<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">1. Which of the following statements is false?<\/span><br> \t\t\t\t\t\t\u00a0","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) A company can redeem its preference shares<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(b) Preference shareholders are creditors of a company<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(c) The part of the authorized capital which can be called up only in the event of liquidation of a company is called reserve capital<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(d) Capital redemption reserve can be utilized for issuing fully paid bonus shares<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"The Balance Sheet of A Ltd. as on March 31, 2009 is as under:<br> \t\t\t\t\t\t<br> \t\t\t\t\t\t\u00a0 \t\t\t\t\t\t<table> \t\t\t\t\t\t\t<tbody> \t\t\t\t\t\t\t\t<tr> \t\t\t\t\t\t\t\t\t<TD><strong><em>Liabilities<\/em><\/strong><\/TD> \t\t\t\t\t\t\t\t\t<TD><strong><em>Rs.<\/em><\/strong><\/TD> \t\t\t\t\t\t\t\t\t<TD><strong><em>Assets<\/em><\/strong><\/TD> \t\t\t\t\t\t\t\t\t<TD><strong><em>Rs.<\/em><\/strong><\/TD> \t\t\t\t\t\t\t\t<\/tr> \t\t\t\t\t\t\t\t<tr> \t\t\t\t\t\t\t\t\t<TD>Share capital:<br> \t\t\t\t\t\t\t\t\tEquity shares of Rs.100 each<br> \t\t\t\t\t\t\t\t\t12% Preference shares of Rs.10 each<br> \t\t\t\t\t\t\t\t\tReserves and surplus:<br> \t\t\t\t\t\t\t\t\tGeneral reserve<br> \t\t\t\t\t\t\t\t\tProfit and loss account<br> \t\t\t\t\t\t\t\t\t18% Debentures<br> \t\t\t\t\t\t\t\t\tSundry creditors<br> \t\t\t\t\t\t\t\t\tBank overdraft<\/TD> \t\t\t\t\t\t\t\t\t<TD>\u00a0<br> \t\t\t\t\t\t\t\t\t5,00,000<br> \t\t\t\t\t\t\t\t\t3,00,000<br> \t\t\t\t\t\t\t\t\t1,50,000<br> \t\t\t\t\t\t\t\t\t2,50,000<br> \t\t\t\t\t\t\t\t\t2,00,000<br> \t\t\t\t\t\t\t\t\t50,000<br> \t\t\t\t\t\t\t\t\t25,000<\/TD> \t\t\t\t\t\t\t\t\t<TD>Land and building<br> \t\t\t\t\t\t\t\t\tPlant and machinery<br> \t\t\t\t\t\t\t\t\tFurniture and fixtures<br> \t\t\t\t\t\t\t\t\tInvestments<br> \t\t\t\t\t\t\t\t\tSundry debtors<br> \t\t\t\t\t\t\t\t\tInventories<br> \t\t\t\t\t\t\t\t\tCash<\/TD> \t\t\t\t\t\t\t\t\t<TD>4,00,000<br> \t\t\t\t\t\t\t\t\t3,00,000<br> \t\t\t\t\t\t\t\t\t2,50,000<br> \t\t\t\t\t\t\t\t\t2,25,000<br> \t\t\t\t\t\t\t\t\t1,00,000<br> \t\t\t\t\t\t\t\t\t1,50,000<br> \t\t\t\t\t\t\t\t\t50,000<\/TD> \t\t\t\t\t\t\t\t<\/tr> \t\t\t\t\t\t\t\t<tr> \t\t\t\t\t\t\t\t\t<TD>\u00a0<\/TD> \t\t\t\t\t\t\t\t\t<TD><strong>14,75,000<\/strong><\/TD> \t\t\t\t\t\t\t\t\t<TD>\u00a0<\/TD> \t\t\t\t\t\t\t\t\t<TD><strong>14,75,000<\/strong><\/TD> \t\t\t\t\t\t\t\t<\/tr> \t\t\t\t\t\t\t<\/tbody> \t\t\t\t\t\t<\/table> \t\t\t\t\t\t<br> \t\t\t\t\t\t<br> \t\t\t\t\t\tThe 12% preference shares are redeemable at a premium of 10%. The company wishes to maintain the cash balance at Rs.25,000. For the purpose of redemption of preference shares, it proposed to sell the investments for Rs.2,00,000. The company proposes to issue sufficient number of equity shares of Rs.100 each at a premium of 5% to raise required cash resources.<br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px;\">2. Total cash required to effect the above decisions is __________.<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px;\">(a) Rs. 3,30,000 \u00a0 \u00a0 \u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px; background-color: rgb(218, 218, 218);\">(b) Rs. 3,55,000<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px;\">(c) Rs. 25,000 \u00a0 \u00a0 \u00a0\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px; background-color: rgb(218, 218, 218);\">(d) Rs. 1,05,000<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"The Balance Sheet of A Ltd. as on March 31, 2009 is as under:<br> \t\t\t\t\t\t<br> \t\t\t\t\t\t\u00a0 \t\t\t\t\t\t<table> \t\t\t\t\t\t\t<tbody> \t\t\t\t\t\t\t\t<tr> \t\t\t\t\t\t\t\t\t<TD><strong><em>Liabilities<\/em><\/strong><\/TD> \t\t\t\t\t\t\t\t\t<TD><strong><em>Rs.<\/em><\/strong><\/TD> \t\t\t\t\t\t\t\t\t<TD><strong><em>Assets<\/em><\/strong><\/TD> \t\t\t\t\t\t\t\t\t<TD><strong><em>Rs.<\/em><\/strong><\/TD> \t\t\t\t\t\t\t\t<\/tr> \t\t\t\t\t\t\t\t<tr> \t\t\t\t\t\t\t\t\t<TD>Share capital:<br> \t\t\t\t\t\t\t\t\tEquity shares of Rs.100 each<br> \t\t\t\t\t\t\t\t\t12% Preference shares of Rs.10 each<br> \t\t\t\t\t\t\t\t\tReserves and surplus:<br> \t\t\t\t\t\t\t\t\tGeneral reserve<br> \t\t\t\t\t\t\t\t\tProfit and loss account<br> \t\t\t\t\t\t\t\t\t18% Debentures<br> \t\t\t\t\t\t\t\t\tSundry creditors<br> \t\t\t\t\t\t\t\t\tBank overdraft<\/TD> \t\t\t\t\t\t\t\t\t<TD>\u00a0<br> \t\t\t\t\t\t\t\t\t5,00,000<br> \t\t\t\t\t\t\t\t\t3,00,000<br> \t\t\t\t\t\t\t\t\t1,50,000<br> \t\t\t\t\t\t\t\t\t2,50,000<br> \t\t\t\t\t\t\t\t\t2,00,000<br> \t\t\t\t\t\t\t\t\t50,000<br> \t\t\t\t\t\t\t\t\t25,000<\/TD> \t\t\t\t\t\t\t\t\t<TD>Land and building<br> \t\t\t\t\t\t\t\t\tPlant and machinery<br> \t\t\t\t\t\t\t\t\tFurniture and fixtures<br> \t\t\t\t\t\t\t\t\tInvestments<br> \t\t\t\t\t\t\t\t\tSundry debtors<br> \t\t\t\t\t\t\t\t\tInventories<br> \t\t\t\t\t\t\t\t\tCash<\/TD> \t\t\t\t\t\t\t\t\t<TD>4,00,000<br> \t\t\t\t\t\t\t\t\t3,00,000<br> \t\t\t\t\t\t\t\t\t2,50,000<br> \t\t\t\t\t\t\t\t\t2,25,000<br> \t\t\t\t\t\t\t\t\t1,00,000<br> \t\t\t\t\t\t\t\t\t1,50,000<br> \t\t\t\t\t\t\t\t\t50,000<\/TD> \t\t\t\t\t\t\t\t<\/tr> \t\t\t\t\t\t\t\t<tr> \t\t\t\t\t\t\t\t\t<TD>\u00a0<\/TD> \t\t\t\t\t\t\t\t\t<TD><strong>14,75,000<\/strong><\/TD> \t\t\t\t\t\t\t\t\t<TD>\u00a0<\/TD> \t\t\t\t\t\t\t\t\t<TD><strong>14,75,000<\/strong><\/TD> \t\t\t\t\t\t\t\t<\/tr> \t\t\t\t\t\t\t<\/tbody> \t\t\t\t\t\t<\/table> \t\t\t\t\t\t<br> \t\t\t\t\t\t<br> \t\t\t\t\t\tThe 12% preference shares are redeemable at a premium of 10%. The company wishes to maintain the cash balance at Rs.25,000. For the purpose of redemption of preference shares, it proposed to sell the investments for Rs.2,00,000. The company proposes to issue sufficient number of equity shares of Rs.100 each at a premium of 5% to raise required cash resources.<br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px;\">3. Number of equity shares to be issued is __________.<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px;\">(a) 1,500 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px; background-color: rgb(218, 218, 218);\">(b) 1,000<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px;\">(c) 950 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 18px; line-height: 27px; background-color: rgb(218, 218, 218);\">(d) 1,500<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Self Examination Questions-From study Material<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">4. S Ltd. issued 2,000, 10% Preference shares of Rs.100 each at par, which are redeemable at a premium of 10%. For the purpose of redemption, the company issued 1,500 Equity Shares of Rs.100 each at a premium of 20 % per share. At the time of redemption of Preference Shares, the amount to be transferred by the company to the Capital Redemption Reserve Account = ?<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) Rs.50,000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(b) Rs.40,000<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(c) Rs.2,00,000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(d) Rs.2,20,000<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Self Examination Questions-From study Material<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">5. During the year 2000-2001, T Ltd. issued 20,000, 12% Preference shares of Rs.10 each at a premium of 5%, which are redeemable after 4 years at par. During the year 2005-2006, as the company did not have sufficient cash resources to redeem the preference shares, it issued 10,000, 14% debentures of Rs.10 each at a premium of 10%. At the time of redemption of 12% preference shares, the amount to be transferred to capital redemption reserve = ?<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) Rs.90,000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(b) Rs.1,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(c) Rs.2,00,000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(d) Rs.1,10,000<\/span>","clicked":"no","isAnswer":"no"}]}],"testId":0,"subject":"Subject","testName":"Test Name","testType":"Single","totQues":5,"marksPerQues":1,"totalMarks":5,"totalTime":5,"negativeMarksPerQues":0,"instructions":[{"ins":"Mark the sentence with correct option."},{"ins":"After you have attempted all the questions, click on the Finish Test button to know your score and the correct answers."}]}

 

 

 

      





Test Your Skills Now!
Take a Quiz now
Reviewer Name