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    Question

    Which of the following appears under the heading 'Reserves & Surplus' in the balance sheet?

    A Share Options Outstanding Account Correct Answer Incorrect Answer
    B Share Application Money Pending Allotment Correct Answer Incorrect Answer
    C Long Term Provisions Correct Answer Incorrect Answer
    D Secrete Reserves Correct Answer Incorrect Answer

    Solution

    "Share Options Outstanding Account" typically appears under the "Reserves & Surplus" section of the balance sheet. It represents the value of shares that have been granted or reserved for employees or others but have not been exercised or allotted.

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