List of Journal Entries Issue and Redemption of Shares On receipt of share application money: css Bank A/c Dr. To Share Application A/c For excess share application money refunded: css Share Application A/c Dr. To Bank A/c Share application money → Share Capital: If issued at premium: css Share Application A/c Dr. To Share Capital A/c To Securities Premium A/c If issued at discount: css Share Application A/c Dr. Discount on Issue of Shares A/c Dr. To Share Capital A/c Share allotment money due: css Bank A/c Dr. To Share Capital A/c To Securities Premium A/c Share allotment money received: css Bank A/c Dr. Calls in Arrear A/c Dr. Calls in Advance A/c Dr. To Share Allotment A/c To Calls in Advance A/c Share Call Share call money due: css Копировать код Share Call A/c Dr. To Share Capital A/c Call money received: css Копировать код Bank A/c Dr. Calls in Arrear A/c Dr. Calls in Advance A/c Dr. To Share Call A/c Forfeiture of Shares For forfeiture of shares: css Копировать код Share Capital A/c Dr. Securities Premium A/c Dr. To Calls in Arrear A/c To Shares Forfeited A/c Reissue of forfeited shares: css Копировать код Bank A/c Dr. Share Forfeited A/c Dr. To Share Capital A/c To Securities Premium A/c Profit on reissue of shares: css Копировать код Shares Forfeited A/c Dr. To Capital Reserve A/c Buy-Back of Shares No. of shares held for buyback: css Копировать код Equity Share Capital A/c Dr. Premium on Buyback A/c Dr. To Equity Shareholders A/c Adjustment of Premium: css Копировать код Securities Premium A/c Dr. General Reserve A/c Dr. To Premium on Buyback A/c Transfer of Reserves: css Копировать код Reserves A/c Dr. Profit/Loss A/c Dr. To CRR A/c On buyback of shares: css Копировать код Equity Shareholders A/c Dr. To Bank A/c