What will be the treatment if esop outstanding a/c is included in current liabilities??(Refer point iv of illustration 4 of icai module)

Shubham · 22 Sept 2024

Listen the difference amt ie. 30-20=10 rs per share current liabilities m include hai and ab hum share issue karenge 50000 toh 50000 * 10 already hai uke toh phle ye 5 lakh use krenge then 20 rs aur lenge in cash for this 10 rs ke share issue kr lenge and remaining 20 rs premium hoga so entry is Bank ac dr 50000*20 Current liabilities ac dr 50000*10 To eq . Capital 50000*10 To premium 50000*20