Share Capital Account is credited with the called-up amount. Here the called-up amount is Rs. 8 per share. The unpaid Rs. 2 is shown separately under Calls-in-Arrears and deducted from share capital on the balance sheet. Hence Rs. 8 is credited to share capital.
A company issues a share of Rs. 10 on which Rs. 8 is called-up and a shareholder has not paid the call of Rs. 2. The amount credited to share capital…
CUET UG 2022 — Accountancy Company Accounts
2022mcqmedium
A company issues a share of Rs. 10 on which Rs. 8 is called-up and a shareholder has not paid the call of Rs. 2. The amount credited to share capital in respect of such shares will be:
Official previous-year question
Held on 8 Aug 2022 · Verified 13 Jul 2026.
Options
- A
Rs. 10
- B
Rs. 8
- C
Rs. 6
- D
Rs. 2
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