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

Explanation

Appropriation account shows how company profits are distributed. Dividend payments to shareholders come from this account after calculating net profit.

Capital account shows share capital from investors. Current account tracks day-to-day operations. Realization account is used when winding up a business. None of these handle dividend distributions.

Remember: Profit first goes to profit and loss account, then appropriation account divides it among dividends, reserves, and retained earnings.