When full amount is due on any call but it is not received, then the short fall is debited to which account?

Calls-in-arrear

When the full amount due on any call is not received, the short fall is typically debited to the "Calls-in-arrear" account. This account tracks the amount of money that shareholders owe on calls that have been made on shares but have not been fully paid by the shareholders. It helps in keeping a record of the outstanding amounts and managing the financial transactions related to calls on shares.