(a) Portion of authorised capital called only during winding up is Reserve Capital (ii). (b) Excess of share forfeiture balance over loss on reissue is transferred to Capital Reserve (iii). (c) Calls-in-advance appears under Other Current Liabilities (i). (d) Equity shares cannot be issued at a Discount (iv).
Match List - I with List - II | List - I | List - II | | --- | --- | | (a) The portion of authorised capital of a company which can be called during…
CUET UG 2022 — Accountancy Company Accounts
2022mcqmedium
Match List - I with List - II
| List - I | List - II |
|---|---|
| (a) The portion of authorised capital of a company which can be called during winding up | (i) Other current liabilities |
| (b) Excess of share forfeited amount over the loss on reissue | (ii) Reserve Capital |
| (c) Calls-in-advance is shown in Balance sheet under the head __ | (iii) Capital Reserve |
| (d) Equity shares cannot be issued to public at __ | (iv) Discount |
Choose the correct answer from the options given below :
Official previous-year question
Held on 20 Jul 2022 · Verified 13 Jul 2026.
Options
- A
(a) - (i), (b) - (ii), (c) - (iii), (d) - (iv)
- B
(a) - (ii), (b) - (iv), (c) - (iii), (d) - (i)
- C
(a) - (ii), (b) - (iii), (c) - (i), (d) - (iv)
- D
(a) - (iii), (b) - (i), (c) - (iv), (d) - (ii)
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