Match List I with List II

List I	List II
A. Share forfeiture	I. Reserve Capital
B. Uncalled Capital	II. Pro-rata allotment
C. Over-subscription	III. Capital Reserve
D. Discount on issue of shares	IV. Reissue of shares

Choose the correct answer from the options given below:

Arrange following in correct sequence related to issue of shares

(A) Letters of allotment, and letters of regret are sent

(B) Prospective investors would make an application along with the application money

(C) The company issues the prospectus to the public

(D) Sebsequent installment are called

Choose the correct answer from the options given below:

A share of Rs.10. Issued at a premium of Rs.3. On which Rs.3 was payable on application and Rs.5 was payable on allotment including premium. A shareholder who had applied for 100 shares was Allotted Only 50 Shares and due to non payment of allotment his shares were forfeited. In this case the amount to be debited to securities premium A/c on forfeiture of these shares are

Arrange steps for the issue of shares-

(A) Allotment of shares

(B) Issue of Prospectus

(C) Share first call

(D) Receipt of Applications

Choose the correct answer from the options given below:

Identify the number of shares with which A ltd is registered.

In the Journal Entry of forfeiture of shares issued at a premium, the Share Capital Account is :-

Calls in arrears are shown in the balance sheet as.