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Commerce · Q366

Accounting

Graduate and Post Graduate · Commerce · question 366

Q366

Which reserve is not shown in the Balance sheet?

A.
Secret reserve
Answer
B.
General reserve
C.
Capital reserve
D.
All of the above

Answer: Option A

Solution

Answer: Option A
Solution:
Secret reserve is not shown in the Balance sheet. The term secret reserve refers to a reserve the existence of which is not disclosed in the Balance Sheet. It can be said that there is a surplus of assets over liabilities and that surplus is not disclosed or shown by the Balance Sheet.