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Subscribed and Fully Paid Up financial statements correct; Schedule III format Companies Act 2013.
Ref: NCERT Accountancy Class XI Chapter 9 Financial Statements explains trading profit loss balance sheet preparation format Schedule III.
Uncalled capital correct accounting fundamental; capital revenue classification per accounting principles.
Ref: NCERT Accountancy Class XI Chapter 1 Accounting Fundamentals explains accounting meaning objectives advantages limitations double entry system clearly.
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