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Security Premium or Share Premium

This query is : Resolved 
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(Querist)
17 June 2009 Dear Friends,
We have Received some amount for issue of Shares.
For the amount related to premium we should Credit Share Premium A/c or Security Permium A/c?
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Sanjeev Jain

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Sanjeev Jain (Expert)
22 June 2009 See bro Share Premium account is no more in existence the aforesaid account is replaced by word Securities Premium account the reason behind this change is that it also includes the premium amount on Debenture, Bonds etc which the erstwhile doesn't include.
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