samapaharan example and sentences
हिंदी मे अर्थ Meaning in english उदाहरण
The important point to be noted in this context is that the share premium account is not to be debited at the time of forfeiture if the premium has been received in respect of the forefeited share.
The precise accounting treatment of share forfeiture depends upon the conditions on which the shares have been issued — at par, premium or discount.
Generally speaking, accounting treatment on forfeiture is to reverse the entries passed till the stage of forfeiture, the amount already received on the shares being credited to Forfeited Shares Account.
Once all the forfeited shares have been reissued, any credit balance on forfeited shares' account is transferred to Capital Reserve representing profit on forfeiture of shares.
Given are the examples of hindi word samapaharan usage in english sentences. The examples of samapaharan are provided according to its meaning(s) in english language i.e., forfeiture.
Forfeiture of Shares issued at a Premium: Where shares were originally issued at a premium and the premium amount has been fully realised, and later on some share are forfeited due to non-payment of call money, the accounting treatment of forfeiture would be on the same pattern as in the case of shares issued at par.
The important point to be noted in this context is that the share premium account is not to be debited at the time of forfeiture if the premium has been received in respect of the forefeited share.
The precise accounting treatment of share forfeiture depends upon the conditions on which the shares have been issued — at par, premium or discount.
Generally speaking, accounting treatment on forfeiture is to reverse the entries passed till the stage of forfeiture, the amount already received on the shares being credited to Forfeited Shares Account.
Once all the forfeited shares have been reissued, any credit balance on forfeited shares' account is transferred to Capital Reserve representing profit on forfeiture of shares.