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Modern Chemicals Co. Ltd. made an issue of Rs. 60000 shares of Rs. 20 each payable as follows

5. Journal of Modern Chemicals Co. Ltd.


Date
Particulars
L.F.
Debit (Rs.)
Credit (Rs. )
1
Bank A/c ... Dr.

325000


To Equity Share Application A/c


325000

[Being share application money Rs. 5 per share received on 65000 shares]



2
Equity Share Application A/c .... Dr

325000


To Equity Share Capital A/c


300000

To Bank A/c


25000

[Being application money transferred to share capital and excess appliation monery refunded. ]



3
Equity Share Allotment A/c ....Dr

300000


To Equity Share Capital A/c


300000

[Being allotment money of Rs. 5 per share due on 60000 shares)



4
Bank A/c ... Dr.

300000


To Equity Share Allotment A/c


300000

[Being allotment monery received]



5
Equity Share First Call A/c .... Dr.

240000


To Equity Share Capital A/c


240000

[Being first call monery Rs. 4 per share due on 60000 shares)



6.
Bank A/c .... Dr.

240000


To Equity Share First Call A/c


240000

[Being first call monery received]



7
Equity Share second call A/c ... Dr.

180000


To Equity Share Capital A/c


180000

[Being second call money Rs. 3 per share due on 60000 shares]



8
Bank A/c .... Dr.

179700


Equity Share Second call in Arrears A/c ... Dr.

300


To Equityu share Second call A/c


180000

[Being second call money received on all shares except 100 shares]




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