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प्रश्न
Give one word / Term / phrase for the following statement :
The capital on which dividend is paid.
उत्तर
Paid up Capital
Explanation: A company declares dividend on the amount of money paid up by the shareholders. That is, dividend is declared on paid-up share capital. It represents the money received from the shareholders on the shares held by them. It is not necessary that every shareholder will pay the whole amount of called-up share capital; therefore, a company pays dividend on the amount of paid-up capital.
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संबंधित प्रश्न
Securities premium can also be utilized for three other purposes besides
1) 'Issuing fully paid bonus shares' an
2) 'Buyback of shares'. State those purposes.
The Quick Ratio of a company is 0.8 : 1. State with reason whether the following transactions will increase, decrease or not change the quick ratio :
(1) Purchase of loose tools Rs 2,000.
(2) Insurance premium paid in advance Rs 500.
(3) Sale of goods on credit Rs 3,000.
(4) Honoured a bills payable Rs 5,000 on maturity.
Sundram Ltd. Purchased Furniture for Rs 3,00,000 from Ravindram Ltd. Rs 1,00,000 were paid by drawing a Promissory Note in favour of Ravindram Ltd. The balance was paid by issue of
Equity Shares of Rs 10 each at a premium of 25%.
Pass necessary Journal entries in the book of Sundram Ltd.
Shares are always issued at par.
A gift given by a legal representative as per the will is called ________.
Answer in one Sentence only :
What is authorised capital?
Answer in one Sentence only :
State the meaning of issued capital.
Answer in one Sentence only :
Write the meaning of equity share capital.
Answer in one Sentence only :
What is meant by convertible preference share?
Answer in one Sentence only :
Which preference shares are called cumulative preference shares?
Give one word / Term / phrase for the following statement :
Capital stated in the capital clause of Memorandum of Association.
Give one word / Term / phrase for the following statement :
The portion of subscribed capital which has not yet been called up.
Give one word / Term / phrase for the following statement :
The capital which is not disclosed in the balance sheet.
Give one word / Term / phrase for the following statement :
Preference share on which arrears of dividend accumulate.
Give one word / Term / phrase for the following statement :
The maximum amount beyond which a company is not allowed to raise funds.
Select the most appropriate answer from the alternatives given below and rewrite the sentence :
Nominal value of shares allotted to the public is called _____________ capital.
Select the most appropriate answer from the alternatives given below and rewrite the sentence :
The document inviting offers from public to subscribe its share is called _____________.
(Calculation of different types of Capital):
From the following details calculate authorised capital, issued, subscribed, called up and paid up share Capital and also calls in arrear and uncalled capital :
Pankaj Ltd. was formed with a capital of Rs 5,00,000 divided in to 5,000 shares of Rs 100 each. Of these 1,000 shares were issued to the vendor as fully paid in payment of purchase of machinery. 3,000 shares were offered to the public and of these 2,500 shares were applied and allotted. Rs 10 was payable on application and Rs 25 on allotment. The balance was yet to be called. All the money called up was duly received with the exception of allotment money on 300 shares
What is the authorised capital?
Assertion (A): Authorised share capital is not issued to the public at once.
Reason (R): Companies do not exhaust their authorised capital in the beginning but only a part of the authorised capital is issued for public subscription. Rest of the authorised capital is raised by the company in a phased manner depending on the need for funds.
A company has:
The liability of members in a company is ______.
Assertion (A): The equity shareholders are paid dividend on the shares held by them.
Reason (R): As the equity shareholders are the owners and dividend form their earning.
