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easyMCQCUET Accountancy 2025 22 May Shift 12026Accountancy
1 mark

Which of the following is incorrect about the minimum subscription?Minimum subscription is the minimum amount that, in the opinion of directors, must be raised to meet the needs of business operations of the company relating to:

  1. A
    preliminary expenses payable by the company and any commission payable in connection with the issue of shares
  2. B
    working capital
  3. C
    personal needs of shareholders
  4. D
    any other expenditure required for the usual conduct of business operations.

Solution & Step-by-step Explanation

Minimum subscription is required to ensure that the company raises enough funds to run its legitimate business business infrastructure, purchase property, pay preliminary expenses, and maintain working capital. It can never be used to satisfy the personal needs of individual shareholders. Thus, option C is incorrect.

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Which of the following is incorrect about the minimum subscription?Minimum subscription is the minimum amount that, in the opinion of directors, must be raised to meet the needs of business operations of the company relating to:
A
preliminary expenses payable by the company and any commission payable in connection with the issue of shares
B
working capital
C
personal needs of shareholders
D
any other expenditure required for the usual conduct of business operations.

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