Arrange the following capitals in correct sequence as they appears in notes to account-
(A) Subscribed and Not Fully paid-up
(B) Subscribed and Fully paid-up
(C) Issued Capital
(D) Nominal Capital
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → (D), (C), (B), (A)
In the Notes to Accounts, share capital is shown from the widest category to the narrowest, the order in which the capital is created:
(D) Nominal Capital (authorised or registered capital)
(C) Issued Capital
(B) Subscribed and Fully paid-up
(A) Subscribed and Not Fully paid-up
NCERT (2026-27 edition):
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