ICSI Company Accounts Cost and Management Accounting Solved Question Paper Dec 2013

ICSI Company Accounts Cost and Management Accounting Solved Question Paper Dec 2013
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ICSI Company Accounts Cost and Management Accounting Solved Question Paper Dec 2013

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Chapter - 2 Accounting for Share Capital 2013 - June 2 c Please refer 2012 - June 2 c on page no. 31 2013 - June 3 b In the books of Shreya Ltd. Journal Entries Date Particulars Debit Amount
12 Redeemable Preference Shares Capital A c Dr. Premium on redemption A c Dr. To Preference Shareholders A c Being the amount due to redeemable preference shareholders on redemption
1,00,000 10,000
Securities Premium Reserve A c Dr. To Premium on redemption A c Being premium on redemption provided out of securities premium reserve
10,000
General Reserve A c Dr. To Capital Redemption Reserve A c Being the amount of redeemed out of profits transferred to capital redemption reserve account
Credit Amount
1,00,000
1,10,000
10,000
1,00,000
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Appendix CS Executive Programme Module - I Paper - 2
Preference Shareholders A c