Consider a processor with byte-addressable memory. Assume that all registers, including Program Counter (PC) and Program Status Word (PSW), are of size 2 bytes. A stack in the main memory is implemented from memory location (0100)16 and it grows upward. The stack pointer (SP) points to the top element of the stack. The current value of SP is (016E)16. The CALL instruction is of two words, the first word is the op-code and the second word is the starting address of the subroutine (one word = 2 bytes).
The CALL instruction is implemented as follows: