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How 'securities premium reserve' appears...

How 'securities premium reserve' appears in the Balance Sheet ?

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It appears on the equity and liabilities side of the Balance Sheet under 'Reserves and Surplus'.
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DK GOEL-COMPANY ACCOUNTS - ISSUE OF SHARES -VERY SHORT ANSWER QUESTIONS (Knowledge based)
  1. How 'preliminary expenses' appear in the Balancec Sheet ?

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  2. How Share Issue Expenses are shown in the Balance Sheet ?

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  3. How 'securities premium reserve' appears in the Balance Sheet ?

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  4. State two purposes for which securities premium reserve can be used by...

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  5. What is Over-subscription ?

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  6. What is pro-rata allotment of shares ?

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  7. What is meant by 'Minimum Subscription' ?

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  8. What are calls in Arrears ?

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  9. How are Calls-in-arrears shown in the Balance Sheet ?

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  10. What is meant by Calls-in-Advance ?

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  11. How are Calls in Advance shown in the Balance Sheet ?

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  12. At what rate interest on Calls-in-Arrears can be charged by a Company ...

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  13. At what rate interest on Calls-in-Advance may be paid by a Company acc...

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  14. What is meant by issue of shares for consideration other than cash ?

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  15. What is meant by forfeiture of shares ?

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  16. What is meant by surrender of shares ?

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  17. What is maximum amount of discount which may be allowed on reissue of ...

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  18. Where would you transfer the balance left in the share forfeited accou...

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  19. What is meant by 'Issue of shares for consideration other than cash' ?...

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  20. What is the name given to that 'part of capital' of a company which is...

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