Forfeiture of share

Q.1

Share capital a/c dr....... 1600

           to Share application and allotment a/c 1000

           to Share forfeiture a/c                                 600

Bank a/c dr.                     800

Share forfeiture ac dr. 200

                  to Share capital a/c          1000

Share forfeiture a/c dr... 100

                 to Capital reserve a/c       100

Q.2

Share capital a/c dr. 2100

             To share forfeiture a/c                   1500

            To Share 1st call A/c 600

Bank a/c dr                          600

Share forfeiture a/c dr. 400

              To Share capital a/c        1000

Share forfeiture a/c dr.  100

             To capital reserve a/c       100

Dont u think there is a mistake in the entries?

Goshhh....notebook se idhar copy karte time sab ulta ho gaya...hehhe...Thanks a lot Vijay..aaj to mera popat ban jata

Thats like a good girl

Please explain me working notes for re-issue of forfeitured shares in my first question.
 

Bank a/c dr.                     800

Share forfeiture ac dr. 200

                  to Share capital a/c          1000

100 shares reissued at 8 per share so bank is debited with 800....face value of shares is 100*10 =1000 so share capital increased with 1000.....balance amount in debit side is kinda loss which is adjusted with share forfeiture account....i.e 200

Now for 200 shares the balance in share forfeiture account is 600..so for 100 reissued shares the debit balance is 300..and credit balance is 200...So the balance debit amount of 100 is tranferred to capital reserve account...

Share forfeiture a/c dr... 100

                 to Capital reserve a/c       100