List I | List II | ||
A. | Operating Activities | I. | Depreciation |
B. | Investing Activities | II. | Cash Paid to Supplier |
C. | Financing Activities | III. | Sale of Land |
D. | Non Cash item | IV. | Increase in Share Capital |
List-I (Name of account to be debited or credited, when shares are forfeited) | List-II (Amount to be debited or credited) |
---|---|
(A) Share Capital Account | (I) Debited with amount not received |
(B) Share Forfeited Account | (II) Credited with amount not received |
(C) Calls-in-arrears Account | (III) Credited with amount received towards share capital |
(D) Securities Premium Account | (IV) Debited with amount called up |