Accounts ante, I could never get the sequence right in my time either. For issuing shares at a premium, cash/bank account debits, share capital credits for face value and securities premium account credits for the extra amount. For forfeiture, you reverse it—share capital debits and the share allotment/forfeiture account credits. Practice cheyyakapothe, like my son with his algebra, you'll mix it all up and regret it later, like I did.
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