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JAMB Accounting 2016 Objective — Question 3

Question 3 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2016 Objective paper, with the correct answer and a full explanation.

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3. Which of the following is the capital reserve of a company? (a) Loss on forfeited shares (b) Retained profit (c) Accumulated depreciation (d) Share premium

  • A. Loss on forfeited shares
  • B. Retained profit
  • C. Accumulated depreciation
  • D. Share premiumCorrect

Explanation

Share premium is a capital reserve because; it comes once in a while, there are stipulated thing that it can be used for.

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