93.
A limited company issued equity shares of Rs. 100 each. It has called-up Rs. 75 on each share, but received only Rs. 60 per share. The share capital account will be credited with

94.
Which of the following is not correct:

95.
Rearrange the following items on Asset side of the Balance Sheet of Company Account according to the Schedule VI of Part I
1. Current Assets
2. Investments
3. Fixed Assets
4. Miscellaneous expenditure

97.
Match the items in Column-I with the items in Column-2
Column-1 Column-2
a. Materiality concept 1. The same accounting method used by a firm from one period to another
b. Going Concern concept 2. An inappropriate assumption of a firm being bankrupt
c. Historical Cost concept 3. A normal basis used for accounting assets
d. Consistency concept 4. Relates to the importance of an item or event

100.
X company purchased a machine paying cash Rs. 50,000, sold inventory for cash Rs. 10,000 (at cost), and collected bills receivables of Rs. 5,000 during a month. The net effect on fund flow would be: