If multiple mails accounts are set up they have their individual default , inbox , sent , archive folders .
There is no such a spam folder using IMAP account .
Artificially create a new mail box in on my Mac section ( example spam 1 ) and then advanced rules can be set the mails coming from recipients .
Open mail preferences > click on junk mail and check the box of perform custom actions ( click advanced to configure ) , then click on advanced .
You can set up criteria by clicking on drop down arrows .
And click on drop down arrow of junk and choose spam 1 folder .
And click on ok , but by creating this rule will move mails that are as per criteria will move in spam 1 folder , for different mail accounts the same procedure can be applied .
Note : For every individual mail account the spam folder 1 can not be used and you can not club up these mail boxes and cannot create a rule to move different spam mail boxes into a single first mail box named as spam 1.