How secret reserve can be createda) All of theseb) By charging capital expenditure to revenuec) Under valuating stockd) By making excessive provisions

A secret reserve can be created in several ways:

a) All of these: This option suggests that all the methods listed can be used to create a secret reserve.

b) By charging capital expenditure to revenue: This involves treating a capital expenditure (a long-term investment) as a revenue expenditure (a short-term cost). This reduces the reported profits, creating a secret reserve.

c) Under valuating stock: This involves reporting the value of stock at less than its actual value. This also reduces the reported profits, creating a secret reserve.

d) By making excessive provisions: This involves setting aside more money than necessary for potential future costs. This reduces the reported profits, creating a secret reserve.

So, all of these methods (b, c, and d) can be used to create a secret reserve, making option a) the correct answer.