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mediumMCQCUET Accountancy 2025 24 May Shift 12026Accountancy
1 mark

Arrange the following categories of capital in the correct hierarchical sequence (from largest/first to narrowest):(A) Called-up capital(B) Subscribed capital(C) Issued capital(D) Paid-up capitalChoose the correct answer from the options given below:

  1. A
    (A), (B), (C), (D)
  2. B
    (A), (C), (B), (D)
  3. C
    (B), (A), (D), (C)
  4. D
    (C), (B), (A), (D)

Solution & Step-by-step Explanation

The structure of share capital presentation follows this logical downward breakdown:Issued Capital (C): Offered to the public out of Authorised Capital.Subscribed Capital (B): Accepted/applied for by public out of Issued Capital.Called-up Capital (A): The component of subscribed capital demanded by the firm.Paid-up Capital (D): Actual amount cleared/contributed by members against calls.Hence, the right order is (C), (B), (A), (D).

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Arrange the following categories of capital in the correct hierarchical sequence (from largest/first to narrowest):(A) Called-up capital(B) Subscribed capital(C) Issued capital(D) Paid-up capitalChoose the correct answer from the options given below:
A
(A), (B), (C), (D)
B
(A), (C), (B), (D)
C
(B), (A), (D), (C)
D
(C), (B), (A), (D)

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