Issuing of bonus share if shares are not fully paid up.

(1) Sanction of bonus (shares) by converting partly paid shares in fully paid shares

General Reserve Account Dr.

Profile and Loss Account Dr.

To Bonto Shareholders Account 

 

(2) on making final call due 

Share Final call Account Dr.

To Share Capital Account 

(3) On adjustment of final call

Bonus to Shareholders Account Dr.

To Share Final Call Account