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Share Premium Account – Debit??

Forums › ACCA Forums › General ACCA Forums › Share Premium Account – Debit??

  • This topic has 0 replies, 1 voice, and was last updated 10 years ago by marky123.
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  • May 21, 2015 at 2:44 pm #247676
    marky123
    Member
    • Topics: 46
    • Replies: 190
    • ☆☆☆

    Hello people,
    This is just a general question.
    I am working on a set of accounts at the moment and there has been a debit figure on the balance sheet for share premium since pre 2005 year end, constantly b/f & c/f. (i.e. for at least 10 years!)

    It was my understanding that the share premium account cannot be a debit.
    Unfortunatly I dont have records going back further than 2005 so I cant follow it through.

    It isnt a material figure Im talking about, but Im just curious as to how it arose. I thought Share Premium accounts could only be a credit??

    Any ideas?

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