Capital included in the Liabilities of a company is called :-

Correct Answer: (D) Paid-up Capital

Why Correct?

In the Balance Sheet, only the amount actually received from shareholders is shown on the liabilities side as the company’s obligation.
This amount is called Paid-up Capital.
Hence, the capital added to the liabilities of the company is Paid-up Capital.

Why Other Options Are Incorrect?

(A) Authorized Capital — Incorrect
It only shows the maximum limit of capital; it is not a liability.

(B) Issued Capital — Incorrect
It represents the capital offered to the public, not necessarily received.

(C) Subscribed Capital — Incorrect
It shows the amount agreed to be taken by shareholders, but liability exists only to the extent of paid-up amount.