Prepare Cash Book and pass Journal entries.

12,000 आवेदकों को 10,000 शेयर आवंटित किए गए।

• अतिरिक्त आवेदन: $12,000 - 10,000 = 2,000$ शेयर।
• अतिरिक्त आवेदन राशि: $2,000 \text{ शेयर} \times ₹2/\text{शेयर} = ₹4,000$ (आवंटन के लिए समायोजित)।
• अस्वीकृत आवेदन: $15,000 - 12,000 = 3,000$ शेयर।
• वापस की गई आवेदन राशि: $3,000 \text{ शेयर} \times ₹2/\text{शेयर} = ₹6,000$।

• आवेदन किए गए शेयर: $\frac{12,000}{10,000} \times 200 = 240$ शेयर।
• प्राप्त आवेदन राशि: $240 \text{ शेयर} \times ₹2/\text{शेयर} = ₹480$।
• आवंटित शेयरों पर आवेदन राशि: $200 \text{ शेयर} \times ₹2/\text{शेयर} = ₹400$।
• अतिरिक्त आवेदन राशि: $₹480 - ₹400 = ₹80$ (आवंटन के लिए समायोजित)।
• आवंटन पर देय राशि: $200 \text{ शेयर} \times ₹3/\text{शेयर} = ₹600$।
• आवंटन पर भुगतान न की गई राशि: $₹600 - ₹80 = ₹520$।
• प्रथम कॉल पर देय राशि: $200 \text{ शेयर} \times ₹3/\text{शेयर} = ₹600$।
• प्रथम कॉल पर भुगतान न की गई राशि: ₹600।
• जब्ती के समय मांगी गई राशि: ₹2 (आवेदन) + ₹3 (आवंटन) + ₹3 (प्रथम कॉल) = ₹8 प्रति शेयर।
• जब्त की गई राशि (भुगतान की गई): ₹480।

जर्नल प्रविष्टियाँ

| तिथि | विवरण | लेजर फोलियो | डेबिट (₹) | क्रेडिट (₹) | | :--- | 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