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प्रश्न
As per Schedule III, Part I of the Companies Act, 2013 'calls-in-arrears' will be presented under which of the following head/sub-head, in the Balance Sheet of a company?
विकल्प
Reserves and Surplus
Current Liabilities
Contingent Liabilities
Shareholders' Funds
MCQ
उत्तर
Shareholders' Funds
Explanation:
'Calls-in-Arrears' refers to the sum that defaulting stockholders do not pay. This indicates a negative balance. It shows a negative balance. It is recorded as a deduction from called up capital under Shareholders' Fund.
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