Accounting for Share Capital
Manipur Board · Class 12 · Accountancy
Practice quiz for Accounting for Share Capital — Manipur Board Class 12 Accountancy. MCQs and questions with answers to test your preparation.
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A company is an artificial person created by law. Which of the following best describes this concept?
What is the minimum subscription requirement for a public issue according to SEBI guidelines?
What is the maximum rate of call amount that can be made at one time according to Table A?
What is the minimum application money required as per Companies Act?
Sample Questions
Which of the following are features of a company? (Select all correct answers)
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Separate legal entity, Limited liability of members, Perpetual succession, Common seal
A company has separate legal entity, limited liability of members, perpetual succession, and common seal as its key features. Directors do not have unlimited liability.
Preference shares carry preferential rights in which of the following areas? (Select all correct answers)
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Payment of dividend, Repayment of capital on winding up
Preference shares have preferential rights in payment of dividend and repayment of capital on winding up. They do not have preferential voting rights or management rights.
Securities Premium Reserve can be used for which of the following purposes? (Select all correct answers)
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Issue of bonus shares, Write-off preliminary expenses, Pay premium on redemption of preference shares, Buy back of shares
Securities Premium Reserve can be used for issue of bonus shares, write-off preliminary expenses, pay premium on redemption, and buy back of shares. It cannot be used for paying dividends.
What is the maximum interest rate on calls in arrears as per Table F?
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10% per annum
According to Table F, interest on calls in arrears should not exceed 10% per annum for the period between the due date and actual payment.
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