Match List-I with List-II

List-I	List-II
(A) Issue price of share is higher than its nominal value	(I) Pro-rata Allotment
(B) Money not received on first call	(II) Securities Premium Reserve
(C) Money of Second & Final Call received with First Call	(III) Calls in arrear A/c
(D) Share issued 5000 and Application received for 7,000 shares	(IV) Calls in advance A/c

Choose the correct answer from the options given below:

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 :

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

If a delay occurs beyond 8 days from the date of closure of the subscription list in refunding the amount received due to non-fulfilment of the criteria of minimum subscription, the company shall be liable to pay the amount with interest at the rate of:

Balance of share forfeiture account is shown in the balance sheet under the sub-head-

Correct sequence of steps in the procedure of share issue are :

A. Receipt of applications

B. Issue of prospectus

C. Forfeiture of shares

D. Allotment of shares

Choose the correct answer from the options given below:

The journal entry for the amount due on allotment is: