Accounting for ...

Shares on which the company has called the entire nominal value and has also received it, is shown in the Notes to Accounts on share capital under subscribed capital as ________________.

Shares on which the final call is not received are shown in the Notes to Accounts on share capital under subscribed capital as ________________.

Pro-rata allotment of shares means allotment of shares ________________.

Deepthi, a shareholder holding $$800$$ shares of Rs.$$10$$ each, did not pay the allotment money of Rs. $$4$$ per share (including a premium of Rs. $$2$$) and the first and final call of Rs. $$3$$. Her shares were forfeited after the first and final call. Give journal entry for forfeiture of the shares.

Journalise the given transaction in the books of Indian Oil Ltd, if $$400$$ shares of Rs.$$50$$ each issued at par were forfeited for non-payment of final call of Rs.$$10$$ per share. These shares were reissued at Rs. $$45$$ per share fully paid-up. Record the the journal entry for transferring the balance in forfeiture amount to capital reserve.

A bearer of a share warrant of a company is____________.

Unpaid calls are shown in the balance sheet of a company _______________.

Consider the following steps in the process of allotment of shares.
1. Issue of prospectus
2. Appointment of manager to the issue
3. Receipt of application money
4. Listing in a stock exchange 
5. Minimum subscription
The correct chronological sequence of these steps is :

Profit prior to incorporation is an example of ___________.

Bonus Shares are issued by the companies because :