हिंदी

Money Received Against Share Warrants is shown in the Balance Sheet under ______.

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प्रश्न

Money Received Against Share Warrants is shown in the Balance Sheet under ______.

विकल्प

  • Shareholders’ Funds.

  • Other Long-term Liabilities.

  • Long-term Provisions.

  • Other Current Liabilities.

MCQ
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उत्तर

Money Received Against Share Warrants is shown in the Balance Sheet under Shareholders’ Funds.

Explanation:

Under Schedule III of the Companies Act, money received against share warrants is a main line item under Shareholders’ Funds. A share warrant gives the holder the right to get equity shares at a future date. Since this money will convert into equity shares and does not need to be paid back, it is treated as part of the owners’ equity rather than a liability.
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अध्याय 1: Financial Statements of a Company - QUESTIONS [पृष्ठ १.५३]

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टीएस ग्रेवाल Accountancy Analysis of Financial Statements [English] Class 12
अध्याय 1 Financial Statements of a Company
QUESTIONS | Q 7. | पृष्ठ १.५३
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