Match List - I with List - II

List - I	List - II
(a) The portion of authorised capital of a company which can be called during winding up	(i) Other current liabilities
(b) Excess of share forfeited amount over the loss on reissue	(ii) Reserve Capital
(c) Calls-in-advance is shown in Balance sheet under the head __	(iii) Capital Reserve
(d) Equity shares cannot be issued to public at __	(iv) Discount

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Arrange the following in correct sequence :

(A) Paid up Capital

(B) Subscribed Capital

(C) Issued Capital

(D) Authorised Capital

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Which of the following statements are true in relation to securities premium resreve ?

(A) 'Securities Premium Account' is shown under the title 'Assets' of the company's balance sheet under the head 'Reserves and Surplus'.

(B) Securities Premium Account balance can be used to write-off preliminary expenses of the company;

(C) Securities Premium Account balance can be used to pay premium on the redemption of preference shares or debentures of the company.

(D) Securities Premium Account balance can be used to issue partly paid bonus shares to the extent not exceeding unissued share capital of the company;

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Table F of the Companies Act provides for the payment of interest on calls in advance at a rate not exceeding

Balance of share forfeiture account is shown in the balance sheet under the item:

When a company issues shares in open market and the amount is payable in instalments. What is the sequence of amount demanded by the company?

A. Money received on calls

B. Money due on calls

C. Allotment money received

D. Application money transferred to Share Capital A/c

E. Allotment money due.

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Arrange the following categories of share capital in the correct sequence to show in the notes to accounts of balance sheet:

A. Authorised Share Capital

B. Subscribed and Fully Paid-Up Capital

C. Issued Capital

D. Subscribed but not fully paid up Capital

Choose the correct answer from the options given below: