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In company account, dividend payments are effected in which of the following accounts?

In company account, dividend payments are effected in which of the following accounts?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Realization
  • B Current
  • C Appropriation
  • D Capital
Correct Answer: Option C
Explanation:
In company accounting, dividend payments are effected in the appropriation account. The appropriation account is a part of the profit and loss account where the net profit is appropriated or distributed among various heads like dividends, general reserve, etc.

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