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:
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:
Solution
✅ Correct Option: 1
The Notes to Accounts present share capital in descending order of magnitude: Authorised, then Issued, then Subscribed capital, which is split into Subscribed and fully paid-up followed by Subscribed but not fully paid-up. Hence A, C, B, D.
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