Accounting for bonus issue general entries

Dear Chartered accountants,plse explain me the following journal entries.....

capital redemption reserve a/c Dr
securities premium accounta/c Dr
General reserve a/c Dr

To bonus to shareholders a/c



Bonus to shareholders a/c Dr
To equity share capital a/c


General reserve a/c Dr
P& L a/c Dr
To bonus to shareholders a/c

share final call a/c Dr
To share capital a/c

Bonus to shareholders a/c Dr
To share final call a/c

please explain this journal entries
Replies (4)
Quick Summary
This discussion explains the general journal entries required for accounting for a bonus issue. It covers the debit and credit entries for capital redemption reserve, securities premium, general reserve, and the bonus to shareholders account. The explanation also touches upon the utilisation of capital reserves for bonus issues and clarifies the role of the 'share final call' account in this context.

Accounting of bonus issue must be utilized through capital reserve.
Here what is share final call a/c???
Pls post actual figures.
Actual figures means??? I wanna just explanation

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details