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Franz found teaching and learning very interesting that day . He was very attentive and careful . Franz also realized that m. hamel had never explained with so much patience .
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The bony skeleton is divided into 2 parts: the axial skeleton and the appendicular skeleton. The axial skeleton is the central core unit, consisting of the skull, vertebrae, ribs, and sternum. The appendicular skeleton comprises the bones of the extremities.
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Charles law states that the volume of an ideal gas is directly proportional to the absolute temperature at constant pressure. The law also states that the Kelvin temperature and the volume will be in direct proportion when the pressure exerted on a sample of a dry gas is held constant.
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Intensive property: It is a property whose value does not depends on the quantity of matter present in the system.
Extensive property: It is a property whose value depends on the quantity of matter present in the system.
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The monsoon wind system and insolation pattern has divided the basin's weather into hot and sultry summer season and cool, dry winter season. So, the climate of Ganga Brahmaputra is identified as 'monsoon climate' indicating the dominate influence of monsoon.
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A fuller, a worker who cleanses wool through the process of fulling
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Journal
Karur Ltd.
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) | |
| Bank A/c (WN1) | Dr. | 12,00,000 | |||
| To Share Application A/c | 12,00,000 | ||||
| (Being application money received on 3,00,000 shares) | |||||
| Share Application A/c | Dr. | 12,00,000 | |||
| To Share Capital A/c (WN1) | 4,80,000 | ||||
| To Securities Premium Reserve A/c | 4,80,000 | ||||
| To Calls-in-Advance A/c | 2,40,000 | ||||
| (Being amount transferred to share capital and excess adjusted) | |||||
| Share Allotment A/c | Dr. | 9,60,000 | |||
| To Share Capital A/c | 9,60,000 | ||||
| (Being allotment due) | |||||
| Bank A/c (Bal. Fig.) | Dr. | 7,02,000 | |||
| Call-in-Arrears A/c (WN2) | Dr. | 18,000 | |||
| Calls-in-Advance A/c | Dr. | 2,40,000 | |||
| To Share Allotment A/c | 9,60,000 | ||||
| (Being allotment money received except for 6,000 shares) | |||||
| Share First & Final Call A/c | Dr. | 14,40,000 | |||
| To Share Capital A/c | 9,60,000 | ||||
| To Securities Premium A/c | 4,80,000 | ||||
| (Being call money due) | |||||
| Bank A/c | Dr. | 14,04,000 | |||
| Calls-in-Arrears A/c | Dr. | 36,000 | |||
| To Share First & Final Call A/c | 14,40,000 | ||||
| (Being call money received except on 6,000 shares) | |||||
| Share Capital A/c (6,000 × 10) | Dr. | 60,000 | |||
| Securities Premium Reserve A/c (6,000 × 2) | Dr. | 12,000 | |||
| To Share Forfeiture A/c (12,000 + 6,000) | 18,000 | ||||
| To Calls-in-Arrears A/c (18,000 + 36,000) | 54,000 | ||||
| (Being 6,000 shares forfeited for non-payment of allotment & call) | |||||
| Bank A/c (2,400 {tex}\times{/tex} 11) | Dr. | 26,400 | |||
| To Share Capital A/c (2,400 {tex}\times{/tex} 10) | 24,000 | ||||
| To Securities Premium Reserve A/c (2,400 {tex}\times{/tex} 1) | 2,400 | ||||
| (Being 2,400 shares reissued at ₹11 fully paid-up) | |||||
| Share Forfeiture A/c (WN3) | Dr. | 7,200 | |||
| To Capital Reserve A/c | 7,200 | ||||
| (Being gain on reissued shares transferred) |
Working Notes:
- Computation Table
Categories Share Applied Shares Allotted Money received on Application @ ₹4 (including premium ₹2) Money Transferred to Share Capital @ ₹2 Money Transferred to Securities Premium @ ₹2 Allotment due @ ₹4 Excess on Application Refund I 3,00,000 2,40,000 12,00,000 4,80,000 4,80,000 9,60,000 2,40,000 - 3,00,000 2,40,000 12,00,000 4,80,000 4,80,000 9,60,000 2,40,000 - - Calculation of Shares allotted to Rohini:
Shares allotted to Rohini = (7,500 {tex}\times{/tex} 2,40,000/3,00,000) = 6,000 sharesAmount unpaid by Rohini ₹ Amount received on application (7,500 {tex}\times{/tex} 4) 30,000 Less: actual transfer to share capital (6,000 {tex}\times{/tex} 2) 12,000 Less: actual transfer to securities premium reserve (6,000 {tex}\times{/tex} 2) 12,000 Excess 6,000 Amount due on first call (6,000 {tex}\times{/tex} 4 ) 24,000 Less: excess adjusted (6,000) Calls-in-arrears 18,000 - Amount in Share Forfeiture w.r.t. 2,400 shares is ₹7,200 (i.e. 18,000 {tex}\times{/tex} 2400/6000).
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Preeti Dabral 3 years, 1 month ago
To convert temperatures in degrees Celsius to Fahrenheit, multiply by 1.8 (or 9/5) and add 32.
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Preeti Dabral 3 years, 1 month ago
White Fang is the story of a wolf dog that is rescued from its brutal owner and gradually becomes domesticated through the patience and kindness of its new owner, Weedon Scott. White Fang eventually defends Scott's father from attack by an escaped convict.
One man, Grey Beaver, recognizes the she-wolf as his late brother's wolfdog, Kiche, who left during a famine. Grey Beaver's brother is dead, and so he takes Kiche and her pup and christens the cub "White Fang".
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Krisha Raj 3 years, 1 month ago
1Thank You