A shareholder allotted 9000 shares of ₹10 per share failed to pay first & final of ₹ 2per share. ₹18,000 to be recorded in the books of the company with........................

Dr. to Calls-in Arrears A/c

It may happen that shareholders do not pay the call amount on due date. When any shareholder fails to pay the amount due on allotment or on any of the calls, such amount is known as ‘Calls in Arrears’/‘Unpaid Calls’. Calls in Arrears represent the debit balance of all the calls account. Such amount shall appear as ‘Note to Accounts'. However, where a company maintains ‘Calls in Arrears’ Account, it needs to pass the following additional journal entry:
Calls in Arrears A/c Dr.
    To Share First Call Account A/c
    To Share Second and Final Call Account A/c