In case of different types of share capital, match List-I with List-II.

List-I

(A) Authorised Capital

(B) Issued Capital

(C) Subscribed Capital

(D) Called-Up Capital

List-II

(I) Portion of issued capital that the public agree to take.

(II) Amount of share capital issued as per Memorandum of Association of the company.

(III) Part of the capital that the company has demanded for payment.

(IV) Part of authorised capital offered to public.

Choose the correct answer from the options given below:

(A) - (II), (B) - (IV), (C) - (I), (D) - (III)

Correct answer: Option (1) → (A) - (II), (B) - (IV), (C) - (I), (D) - (III)

Concept: Categories of share capital, per Accounting for Share Capital.

(A) Authorised Capital – the amount of share capital stated in the Memorandum of Association → (II).
(B) Issued Capital – the part of authorised capital offered to the public → (IV).
(C) Subscribed Capital – the portion of issued capital that the public agree to take → (I).
(D) Called-up Capital – the part of capital the company has demanded for payment → (III).
Thus A-II, B-IV, C-I, D-III.