Share forfeiture gain after reissue is transferred to Capital Reserve (A-III). Uncalled Capital reserved for winding up is Reserve Capital (B-I). Over-subscription is typically handled via Pro-rata allotment (C-II). Discount on issue relates to Reissue of shares at discount (D-IV).
Match List I with List II | List I | List II | | --- | --- | | A. Share forfeiture | I. Reserve Capital | | B. Uncalled Capital | II. Pro-rata…
CUET UG 2022 — Accountancy Company Accounts
2022mcqmedium
Match List I with List II
| List I | List II |
|---|---|
| A. Share forfeiture | I. Reserve Capital |
| B. Uncalled Capital | II. Pro-rata allotment |
| C. Over-subscription | III. Capital Reserve |
| D. Discount on issue of shares | IV. Reissue of shares |
Choose the correct answer from the options given below:
Official previous-year question
Held on 20 Aug 2022 · Verified 13 Jul 2026.
Options
- A
A - III, B - I, C - II, D - IV
- B
A - IV, B - I, C - III, D - II
- C
A - II, B - III, C - IV, D - I
- D
A - I, B - II, C - IV, D - III
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