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Hi everyone, does anyone have the updated plan or schedule for the CA Foundation exams from the official CA EXAMS The Complete Guide website? If yes, could you please share it here. Thanks in advance!"

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ITS URGENT !!! On 1st April, 2021, Blue Heaven Ltd. was formed with an authorised capital of 20,00,000 divided into 2,00,000 equity shares of ₹10 each. The company issued prospectus inviting applications for 1,50,000 equity shares. The company received applications for 1,40,000 equity shares. During the first year, 27 per share were called. Arun holding 4,000 shares and Varun holding 3,000 shares did not pay the first call of 22 per share. Varun's shares were forfeited after the first call and later on 1,800 of the forfeited shares were re-issued at 25 per share, ₹7 called up. Show the following: (a) Share Capital in the Balance Sheet of the company as per Schedule III Part I of the Companies Act, 2013. (b) Also prepare 'Notes to Accounts' for the same.

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