Select the correct sequence from the following :
A. Issued capital
B. Subscribed but not fully paid up capital
C. Authorised capital
D. Subscribed and fully paid up capital
E. Share forfeited Account
Choose the correct answer from the options given below :
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → C, A, D, B, E
Share capital is shown in the Notes to Accounts in this order:
C. Authorised capital – the maximum the company may issue.
A. Issued capital – the part of authorised capital offered for subscription.
D. Subscribed and fully paid up capital – the first item under subscribed capital.
B. Subscribed but not fully paid up capital – shown next, less calls in arrears.
E. Share forfeited Account – added to subscribed capital at the end.
NCERT (2026-27 edition):
NCERT (2026-27 edition):
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