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State the correct order of categories of Share Capital as shown in 'Notes to Accounts' of Balance Sheet of a company.

(A) Subscribed and Fully paid up Capital

(B) Issued Capital

(C) Subscribed but not fully paid up Capital

(D) Authorised Capital

(E) Share forfeited Account

Choose the correct answer from the options given below :

Solution

✅ Correct Option: 1

In Notes to Accounts, Share Capital is shown in this order: Authorised Capital (D), Issued Capital (B), Subscribed and Fully paid up Capital (A), Subscribed but not fully paid up Capital (C), and Share forfeited Account (E). So: D, B, A, C, E.

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