Explanation:

General Reserve and Dividend Equalisation Accounts are in the nature of Nominal Accounts because

General Reserve represents undistributed profits and is closed at the end of the accounting period to reflect gains and income. They are created to strengthen the financial position of the company. 

Dividend equalization account  is a nominal account or a reserve account. It's a revenue reserve used to smooth out dividend payments by accumulating funds in good years and distributing them when required, but it's treated as a nominal account for accounting purposes,

That is why the rules of

credit the additions

debit the reductions

are followed.