Accounting 9706 · AS & A Level · The accounting system

The accounting system — practice question

A company had enough balances in the share premium, general reserve and retained earnings accounts to make a bonus issue. In the year, bonus shares were issued. The directors chose to keep the reserves in the form that gives the greatest flexibility. Which ledger account is debited when the bonus shares are issued?

  • Abank
  • Bgeneral reserve
  • Cretained earnings
  • Dshare premium

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