Securities premium account is shown on the liabilities side of the balance sheet under the head:

Related MCQs

• Discount on issue of debentures is shown under the heading in a company's Balance Sheet _______
• Fixed assets are double the current assets and half the capital. The current assets are Rs.3,00,000 and investments are Rs.4,00,000. Then the current liabilities recorded in balance sheet will be
• Securities premium account can be used for
• Goods in transit are shown in the balance sheet at ______
• Amount due to outgoing partner is shown in the balance sheet as his:
• As per section 78 of the companies act, amount collected as premium on securities cannot be utilized for:
• The Securities Premium amount may be utilized by a company for __________.
• The balance of branch adjustment account is transferred to _________ account
• Under debtors system which account is prepared by head office to calculate profit or loss of each branch:
• Human resources will not appear in the balance sheet according to ______ concept.