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Accountancy > Accounting For Companies > Accounting For Share Capital

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1,000 shares of ₹ 10 each, issued at par were forfeited for the non-payment of first call of ₹ 2 per share. Second and final call of ₹ 2 per share was not yet made. Out of these, 600 shares were reissued at ₹ 8 per share fully paid up. The amount transferred to capital reserve was:

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