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EnglandAccountingQuick questions

3.1 Financial accounting

Quick questions on Limited company accounts: share capital, reserves and dividends - AQA A-Level Accounting

2short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is q1?
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State the difference between an ordinary share and a debenture. [2 marks] An ordinary share is part-ownership earning a variable dividend; a debenture is a loan earning fixed interest that is an expense.
What is q2?
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Shares with a nominal value of 11 are issued for 1.301.30. State where the extra 0.300.30 is recorded. [1 mark] In the share premium account.

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