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accounts 2
Quiz by Deepika Upadhyay
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- Q1
The� part of authorized capital which can be called up only on winding up is known as�
issued capital
none
reserve capital�
unsubscribed capital
45s - Q2
If a share of rp 10 on which rp 10 is called - up and rp 8 is paid -up , the share is classified as�
none
subscribed but� fully paid - up under subscribed capital
issued capital
subscribed but not fully paid - up under subscribed capital
45s - Q3
If a share of rp 10 on which rp 8 is called up the share is classified as��
subscribed but not fully paid up under subscribed capital
none
issued capital�
subscribed but� fully paid up under subscribed capital
45s - Q4
balance in the forfeited shares account is shown in the balance sheet under the head�
reserves� and surplus�
unsecured loans
current liabilities and provisions
share capital
45s - Q5
When shares are forested , share capital account is debited with
paid up value of shares
called- up values of shares
nominal value of shares
market value of shares�
45s - Q6
Gain on the forfeited shares that have been reissued is transferred to�
capital reserve�
none
goodwill account
revenue reserve�
45s - Q7
Shares on which the company has not called the entire nominal value is shown in the note to accounts on share capital under subscribed capital as�
Subscribed but not fully paid up��
none of the above�
any of the above�
Subscribed but� fully paid up��
45s - Q8
Shares on which the company has� called the entire nominal value and has received it is� shown in the note to accounts on share capital under subscribed capital as�
any of the above�
Subscribed but not� fully paid�
none of the above�
Subscribed but fully paid�
45s - Q9
Debentures redeemable after 10 years of issue are shown as�
short term borrowings
other long - term borrowings
other short - term borrowings
long term borrowings
45s - Q10
1,000; 10 % debentures of rp 100 each out of which 500; 10; debentures of rp 100 each shown as long term borrowings are redeemable within 12 months of the date of balance sheet . the debentures to be redeemed will be shown in the current liabilities under :�
none�
current liabilities and provisions�
reserves and surplus�
share capital�
45s - Q11
Indicate the term which appears as short - term provisions��
provident fund payable�
provision for tax�
none�
interest accrued but not due�
45s - Q12
Dividend is paid� on�
subscribed capital that is paid -up
authorized capital�
issued capital�
none�
45s