CBSE Accounting 12th 67/1/1 2025 Solved Paper Set 1 Q25bi Forfeiture and Reissue of Shares

Pass necessary journal entries for forfeiture and reissue of forfeited shares in the following cases : (i) Macil Ltd. forfeited 3,000 shares of ₹ 100 each issued at 20% premium for the non-payment of allotment money of ₹ 30 per share and first call of ₹ 40 per share (including premium ₹ 10). The second and final call of ₹ 30 per share (including premium ₹ 10) was not yet called. Out of these, 2,000 shares were reissued at ₹ 80 per share paid up for ₹ 90 per share.

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