अंशों की जब्ती पर कौन सी जर्नल प्रविष्टि की जाती है

अंशों की जब्ती पर कौन सी जर्नल प्रविष्टि की जाती है Which journal entry is made on forfeiture of shares?

अंशों की जब्ती पर निम्नलिखित जर्नल प्रविष्टि की जाती है

The following journal entry is made on forfeiture of shares

Date	Particulars	L/F	Amount Dr.	Amount Cr.
	Share Capital Account…		Dr.
	To Share Allotment A/c			Cr.
	To Share First Call A/c			Cr.
	To Final Call A/c			Cr.
	To Forfeited Share A/c			Cr.
	(Being Forfeited Shares For non-Payment of….Call)

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