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Which one of the following items is not a part of subscribed capital? - Accounts

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Question

Which one of the following items is not a part of subscribed capital?

Options

  • Equity Shares

  • Preference Shares

  • Forfeited Shares

  • Bonus Shares

MCQ
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Solution

Forfeited Shares

Explanation:

Subscribed Capital includes that portion of issued capital which has been taken up by the public, i.e. Equity Shares, Preference Shares, and even Bonus Shares (since they are issued to existing shareholders). But Forfeited Shares are those shares which were earlier subscribed but later cancelled due to non-payment.

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Chapter 6: Company Accounts - Issue of Shares - OBJECTIVE TYPE QUESTIONS [Page 6.205]

APPEARS IN

D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 6 Company Accounts - Issue of Shares
OBJECTIVE TYPE QUESTIONS | Q (A) (v) 63. | Page 6.205
D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 6 Company Accounts - Issue of Shares
OBJECTIVE TYPE QUESTIONS | Q 13. | Page 6.217
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