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While preparing the Balance Sheet of a company ‘Securities Premium’ is shown under: - Accounts

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Question

While preparing the Balance Sheet of a company ‘Securities Premium’ is shown under:

Options

  • Current Liability

  • Share Capital

  • Long-term Borrowings

  • None of the above

MCQ
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Solution

None of the above

Explanation:

Securities Premium is the amount received over and above the face value of shares. It is shown under the head:

Shareholders' Funds → Reserves and Surplus, as Securities Premium Reserve.

It is not part of Share Capital, Current Liabilities, or Long-term Borrowings.

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Chapter 9: Financial Statements of Companies - OBJECTIVE TYPE QUESTIONS [Page 9.73]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 9 Financial Statements of Companies
OBJECTIVE TYPE QUESTIONS | Q (A) 33. | Page 9.73
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