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Distinguish between Authorised Capital and Issued Capital. - Accounts

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प्रश्न

Distinguish between Authorised Capital and Issued Capital.

अंतर स्पष्ट करें
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उत्तर

  Authorised Capital   Issued Capital
1. It refers to that amount of capital which is stated in the Memorandum of Association of the Company as its registered Capital. 1. It refers to that part of Authorised Capital of the Company which is offered to the public for subscription.
2. Its amount is determined after considering the present and future requirements. 2. Its amount is determined after considering the present requirements.
3. It can exceed issued capital. 3. It cannot exceed authorised capital.

 

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अध्याय 6: Company Accounts - Issue of Shares - SHORT ANSWER QUESTIONS [पृष्ठ ६.१४६]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 6 Company Accounts - Issue of Shares
SHORT ANSWER QUESTIONS | Q 10. | पृष्ठ ६.१४६
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