In notes of accounts
the amount of call in arrears is less by amount received .
and the amount of call in advance is add up to receive amount on subscribed share.

Introduction:
Calls in arrears and calls in advance are terms used in relation to the payment of share capital by shareholders of a company. These terms are relevant when shares are issued on a partly-paid basis, meaning that shareholders are required to pay a portion of the share capital upfront and the remaining amount at a later date. The balance sheet of a company provides information about the financial position of the company, including its shareholder's equity. Calls in arrears and calls in advance are disclosed in the balance sheet under the equity section.

1. Calls in Arrears:
Calls in arrears refer to the unpaid portion of the share capital that shareholders are required to pay. When a company issues shares on a partly-paid basis, shareholders may not pay the full amount immediately. The unpaid portion is considered as calls in arrears. This represents a liability of the shareholders towards the company.

2. Calls in Advance:
Calls in advance, on the other hand, occur when shareholders pay more than the required amount of share capital. It means that shareholders have made an additional payment towards their shareholding. This excess payment is considered as calls in advance and is treated as a liability of the company towards its shareholders.

3. Disclosure in the Balance Sheet:
Calls in arrears and calls in advance are typically disclosed separately in the equity section of the company's balance sheet. The balance sheet provides a snapshot of a company's financial position at a specific point in time. The equity section of the balance sheet includes various components, such as share capital, retained earnings, and other reserves. Calls in arrears and calls in advance are presented within the share capital section of the equity.

4. Presentation:
To present calls in arrears and calls in advance in a visually appealing manner, the following presentation can be used:

- Share Capital:
- Ordinary Shares:
- Issued and Fully Paid: [Amount]
- Calls in Arrears: [Amount]
- Calls in Advance: [Amount]

This presentation clearly segregates the different components of share capital and includes a specific line item for calls in arrears and calls in advance. The amounts specified in brackets should represent the actual monetary value of the calls in arrears and calls in advance.

Conclusion:
Calls in arrears and calls in advance represent the unpaid and excess payment of share capital, respectively. These terms are disclosed in the equity section of the balance sheet. The presentation of calls in arrears and calls in advance should be clear and visually appealing, enabling stakeholders to easily identify and understand the status of share capital payments.