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mediumMCQCUET Accountancy 2025 14 May Shift 12026Accountancy
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Match List-I with List-IIList-IList-II(A) Issued Capital(IV) It is that part of the authorised capital which is actually issued to the public for subscription(B) Uncalled Capital(III) That portion of the subscribed capital which has not yet been called up.(C) Reserve Capital(II) Capital which can be called only in the event of winding up of the company.(D) Subscribed Capital(I) It is that part of the issued capital which has been actually subscribed by the public.Choose the correct answer from the options given below:

  1. A
    (A) - (IV), (B) - (II), (C) - (III), (D) - (I)
  2. B
    (A) - (III), (B) - (I), (C) - (II), (D) - (IV)
  3. C
    (A) - (IV), (B) - (III), (C) - (II), (D) - (I)
  4. D
    (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

Solution & Step-by-step Explanation

Let's match the legal components of Share Capital:(A) Issued Capital: The part of authorised share capital offered to the public (IV).(B) Uncalled Capital: The portion of face value on subscribed shares not yet demanded from stockholders (III).(C) Reserve Capital: A dedicated fraction of uncalled capital reserved exclusively to be called during winding up / liquidation (II).(D) Subscribed Capital: The actual volume of shares taken up by investors (I).

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Match List-I with List-IIList-IList-II(A) Issued Capital(IV) It is that part of the authorised capital which is actually issued to the public for subscription(B) Uncalled Capital(III) That portion of the subscribed capital which has not yet been called up.(C) Reserve Capital(II) Capital which can be called only in the event of winding up of the company.(D) Subscribed Capital(I) It is that part of the issued capital which has been actually subscribed by the public.Choose the correct answer from the options given below:
A
(A) - (IV), (B) - (II), (C) - (III), (D) - (I)
B
(A) - (III), (B) - (I), (C) - (II), (D) - (IV)
C
(A) - (IV), (B) - (III), (C) - (II), (D) - (I)
D
(A) - (III), (B) - (IV), (C) - (I), (D) - (II)

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