Disclosure for share application money received with premium

This query is : Resolved 

22 July 2013 Hello Experts!

How and where we can disclose share application money received with premium in financials for FY 12-13.Please share any suitable format


22 July 2013 share face value to be stand in sahre application money and premiuim in security premium a/c

Bank a/c dr
to share application a/c cr
to security premium a/c cr


22 July 2013 in balance sheet show under " Share Application money pending allotment"
in rev sch6 bal sheet format.


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