Atishyokti Ltd. company was registered with an authorized capital of ₹ 20,00,000 divided into2,00,000 Equity Shares of ₹ 10 each, payable ₹ 3 on application, ₹ 6 on allotment (including ₹ 1premium) and balance on call. The company offered 80,000 shares for public subscription. All themoney has been duly called and received except allotment and call money on 5,000 shares held byManish and call money on 4,000 shares held by Alok. Manish’s shares were forfeited and out of these3,000 shares were re-issued ₹ 9 per share as fully paid up. Show share capital in the books of thecompany. Also prepare notes to accounts

Athithan business was started investing Rs. 100 000 on 01.01.2022. This business was registered for VAT.Purchases and sales include 8% VAT. The following transactions took place during the month ended31.01.2022.Grade - 12 (2023) – 2023 FWC - 3 - Accounting- I- Goods were purchased for Rs. 540 000 on credit basis.- All these goods were sold for Rs. 648 000 on credit basis.- Rs. 500 000 was received from debtors.- Cash was paid to creditors to settle Rs. 360 000 with discount Rs. 20 000.11. Gross profit for the month ended 31.01.2022 and cash balance on 31.01.2022 are,Gross profit Rs. ‘000’ Cash account balance Rs. ‘000’(1) 100 160(2) 100 240(3) 100 260(4) 108 160(5) 108 26012. Total liabilities and equity of the business on 31.01.2022 are,Total liabilities (Rs. ‘000’) Equity (Rs. “000”)(1) 180 120(2) 180 220(3) 188 220(4) 188 128(5) 200 228

Roni Ltd. took over assets worth ₹ 20, 00,000 from Krishan Ltd. by paying 30% through bankdraft andbalancebyissueofsharesof₹100eachatapremiumof10%.TheentrytobepassedbyRoniLtd.forsettlementwillbe:-1A. KrishanLtd.Dr.ToShareCapitalA/cToSecuritiesPremiumA/cToBankA/cToStatementofP&L(Beingsettlementofamountduetovendors)20,00,00012,72,7001,27,2706,00,00030B. KrishanLtd.Dr.ToShareCapitalA/cToSecuritiesPremiumA/cToBankA/c(Beingsettlementofamountdue tovendors)20,00,00012,72,7001,27,2706,00,030C. KrishanLtd.Dr.ToShareCapitalA/cToSecuritiesPremiumA/cToBankA/c(Beingsettlementofamount duetovendors)20,00,00012,72,7001,27,3006,00,000D. KrishanLtd.Dr.ToShareCapitalA/cToSecuritiesPremiumA/cToBankA/c(Beingsettlementofamountduetovendors)20,00,00012,73,0001,27,3005,99,700

A company forfeited 3,000 shares of ₹10 each, on which only ₹5 per share (including ₹1 premium) hasbeen paid. Out of these few shares were re-issued at a discount of ₹1 per share were and ₹6,000 weretransferred to Capital Reserve. How many shares were re-issued?a) 3,000 sharesb) 1,000 sharesc) 2,000 sharesd) 1,500 shares

Co. Ltd. issucd 15,000 shares of 100 each at a discount of 20 pershare payable as follows20 on Application50 on Allotment (including discount)30 on Call.Application were received for 18,000 shares, excess application money wererefundedA shareholder holding 1,000 shares did not pay call money. His shares wereforfeited after call. Out of these 600 shares were re-issued to Mr. Roy

Raman Limited and Naman Limited decided to amalgamate and form a new company Rana Limited as on 31st March, 2023 and provided  you the following information :Particulars As on 31st March,2023    Revalued Figures for Amalgamation   Raman Limited (₹) Naman Limited (₹) Raman Limited (₹) Naman Limited (₹)Equity shares of ₹ 10 each 6,72,000  2,52,000    10% Preference Shares of T 100 each  3,36,000 1,68,000    Reserves and Surplus  5,44,240 2,65,480    Trade Payables  84,000 1,76,000 80,640 1,68,960Property, Plant and Equipment  7,69,000 4,36,400 10,58,100 5,20,100Goodwill  1,62,000 - 1,62,000 -Inventories  1,89,000 1,17,600 2,78,620 2,06,780Trade Receivables  2,81,000 1,47,000 2,47,140 1,38,180Cash & Cash Equivalents  2,35,240 1,60,480    The purchase consideration is to be satisfied as follows : (i) By issue of 4 Preference Shares of ₹ 100 each in Rana Limited @ ₹ 85 paid up and at a premium of ₹ 30 per share for every 3 preference shares held in both the companies.(ii) By issue of 5 Equity shares of ₹ 10 each in Rana Limited @ ₹ 7 paid up and at a premium of 25 per share for every 3 equity shares held in both the companies.(iii) In addition, necessary cash should be paid to equity shareholders of both the companies as required to adjust the rights of shareholders of both the companies in accordance with the intrinsic value of the shares of both the companies.You are required to compute the purchase consideration for both the  companies .