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mediumMCQCUET Accountancy 2025 3 June Shift 12026Accountancy
1 mark

Identify which of the following will be shown in Notes to Accounts under SHARE CAPITAL head :-

  1. A
    Authorised Share Capital and Un-issued Share Capital.
  2. B
    Un-issued Share Capital and Un-called up Share Capital.
  3. C
    Authorised Share Capital and Un-called up Share Capital.
  4. D
    Authorized Share Capital and Issued Share Capital.

Solution & Step-by-step Explanation

According to the presentation format specified by Schedule III of the Companies Act, 2013, the Share Capital note lists Authorized Share Capital, Issued Share Capital, and Subscribed Share Capital (comprising Subscribed and fully paid up, and Subscribed but not fully paid up). Un-issued or un-called categories are not presented as standalone visual headers in this disclosure order. Thus, Option D contains correct explicit visual reporting categories.

Practice this question

Try it yourself before checking the explanation above.

Identify which of the following will be shown in Notes to Accounts under SHARE CAPITAL head :-
A
Authorised Share Capital and Un-issued Share Capital.
B
Un-issued Share Capital and Un-called up Share Capital.
C
Authorised Share Capital and Un-called up Share Capital.
D
Authorized Share Capital and Issued Share Capital.

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