Accountancy Part AAccounting for Shares

_____________ is that portion of the called up capital which has been…

_____________ is that portion of the called up capital which has been actually received from the shareholders.

Answer & explanation

Correct answer: option 4

The correct answer is Option (4) → Paid up Capital

NCERT (2026-27 edition):
Categories of Share Capital – “… Paid up Capital: It is that portion of the called up capital which has been actually received from the shareholders.”