Introduction to Company Accounts and Issue of Shares Course Title Corporate Accounting Course Code ACC4513 Course Toncher Dr ALAFATHIASSI E-mail: alafisthe sessione editi DE ALAFATHI Example (2) Bharat Electronics Ltd issued 100,000 equity shares of $10 each to the public at par. The details of the amount payable on the shares are as follows: Date Call per share 1st April, 2017 Application 2.00 1st June, 2017 Allotment 3.00 $10 1st July, 2017 Final Call 5.00 Application monies were received on 120.000 shares. Excess application monies were refunded immediately. All other amounts were received excepting final call money on 1.000 shares. Pass Joumal Entries (including cash/bank transactions) to record the above in the books of Bharat Electronics Ltd. De ALA FATHU