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TRUE/FALSE. Write T if the statement is true and F if the statement is false. 21) According to AASB 132 the costs of issuing shanes

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TRUE/FALSE. Write T if the statement is true and F if the statement is false. 21) According to AASB 132 the costs of issuing shanes are expensed as incurred 22) When a shareholder is pemitted to sell his or her right to participate in the purchase of shanes ina new issue it is known as a non-renounceable rights issue of its equities 24) A equest by a company to its shaneholders to make a further payment on the outstanding halance of a partly paid share is known as acall Proprietary companies have the advantaged being able to invite the public to invest in them through the 2) When an investor does not pay the calls by the due dates the company, if its constitution so authorises, may forfeit the shares 7) An invitation to the publicby a company to subscnbe to its shares is called a constitution 28) A company may, in its consitution, limit the mamberof shares the disectors can issue 290 When debentures are redeemed, the general journal entry inclades a credit to the debenture hability ) Allotment is an offer by acompany to potential invesbors to apply for shares in the company. 31) The statement of financial position is also known as the profit and loss statement 2) Prowiders of debt capital form part of the owners of a company. 3) The right to receive payments at agreed dates is a typical feature of debe 34) A charge over specific property of the company which testricts the disposal of that propertyescept with the consent of the lender is refersed to as a floating charge 35) The term securities covers shares, debt and accounts receivable 36) The administsation of the Corporations Actis the responsbility of the ASXx 37) A bonus issue represents to right to buy a certain number of shares in the company at some fived time in the future 38) An under subscription is the situation that occurs when there are applications for more shares than ae available for punchase. 40) Limited liability refers to the liability ofeach member of a company with shane capital to contribute up to the amount, if any, unpaid on the shares if called upon to do so 3) Debt capital is a erm used for long- term debt (borrowing) incurred by the company. 4) Under the Corporations Act 2001, proprietary companies can be dassified aseither publicor private 45) The acronym ASK stands for the Association o Safety Examiners

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