Which of the following accounts is not included in the capital reserves account group?    a) 522 Property, Plant and Equipment Revaluation Increases Account  B) 521 Stock Cancellation Decisions Account  NS) 523 Subsidiaries Revaluation Increases Account  D) 549 Special Funds Account  TO) 520 Stock Issue Premium Account

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter21: The Statement Of Cash Flows
Section: Chapter Questions
Problem 9MC: Which of the following need not be disclosed in a schedule accompanying the statement of cash flows...
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Which of the following accounts is not included in the capital reserves account group?

 
 a)

522 Property, Plant and Equipment Revaluation Increases Account

 B)

521 Stock Cancellation Decisions Account

 NS)

523 Subsidiaries Revaluation Increases Account

 D)

549 Special Funds Account

 TO)

520 Stock Issue Premium Account

 

 
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