📊 Corporate Accounting
Q. Which of the following is not an alteration of capital?
  • (A) consolidation of shares
  • (B) sub- division of shares
  • (C) conversion of shares in to stock
  • (D) paid off paid up capital in excess of needs of the company.
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✅ Correct Answer: (D) paid off paid up capital in excess of needs of the company.

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