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Taurus Ltd was incorporated with the legal right to issue...

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Taurus Ltd was incorporated with the legal right to issue five million ordinary shares. The company has issued three million of the shares at GH⊄ 0.60 per share. To date, the company has made calls of GH⊄ 0.40 per share. All calls have been paid by shareholders except for GH⊄ 100,000 owing from one shareholder.

The paid up share capital is

A.

GH⊄ 300,000

B.

GH⊄ 250,000

C.

GH⊄ 500,000

D.

GH⊄ 600,000

Correct answer is D

The paid-up share capital is the portion of the share capital that has been paid by the shareholders.

In this case, Taurus Ltd has issued three million ordinary shares at GH⊄ 0.60 per share. This means that the total value of the issued shares is:

3,000,000 shares * GH⊄ 0.60 per share = GH⊄ 1,800,000

The company has made calls of GH⊄ 0.40 per share, and all calls have been paid by shareholders except for GH⊄ 100,000 owing from one shareholder.

So the total amount of calls that have been paid is:

3,000,000 shares * GH⊄ 0.40 per share = GH⊄ 1,200,000

Therefore, the paid-up share capital is the total value of the issued shares minus the total amount of calls paid, which is:

GH⊄ 1,800,000 - GH⊄ 1,200,000 = GH⊄ 600,000

Therefore, the correct answer is GH⊄ 600,000.