Karnataka Pharma Ltd issued 1,000 equity shares of Rs.100 each at 5% discount. The amount was payable as Rs.20 per share on application, Rs.20 per share on allotment (Discount is to be adjusted) , Rs.25 per share on first call and Rs.30 per share on final call. The issue was fully subscribed. All the calls were made and money was received on all calls except the final call on 100 shares held by Mr.X. His shares were forfeited and reissued at Rs.90 per share as fully paid. Give journal entries for forfeiture and reissue in the books of the company.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Karnataka Pharma Ltd issued 1,000 equity shares of Rs.100 each at 5% discount. The amount was payable as Rs.20 per share on application, Rs.20 per share on allotment (Discount is to be adjusted) , Rs.25 per share on first call and Rs.30 per share on final call.

The issue was fully subscribed. All the calls were made and money was received on all calls except the final call on 100 shares held by Mr.X. His shares were forfeited and reissued at Rs.90 per share as fully paid.

Give journal entries for forfeiture and reissue in the books of the company.

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