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Adjustment in company’s balance sheet for call in arrear

When a company makes the balance sheet after first time issue of shares. There may be the case of call in arrear.
In my earlier article, I have already explained call in arrear and call in advance. In this article, I want to explain, how you will do the adjustment in balance sheet for call in arrear. Call in arrear must be deduct from Called up capital
Called up Capital = Capital demanded at the time of Application + Allotment + and calls money
Less call in arrear = at the time of allotment and due date of call money
After deducting, it we can easily calculate paid up capital

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  1. Hi sir,
    I am a member of your blog.your blogs are very useful. I need a help from you I am going to give SBI bank clerical Exam for that i need your help.What to study & how to study?

    ReplyDelete
  2. Its really very helpfull.

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Accounting Education: Adjustment in company’s balance sheet for call in arrear
Adjustment in company’s balance sheet for call in arrear
Accounting Education
https://www.svtuition.org/2008/10/adjustment-in-companys-balance-sheet.html
https://www.svtuition.org/
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