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प्रश्न
Amrit Ltd. issued 1,000, 6% Debentures of ₹ 100 each to Amit and Bhaskar (Promoters) each for their services in incorporating the company.
Pass Journal entry.
रोजनामा प्रविष्टि
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उत्तर
| Journal Entry In the Books of Amrit Ltd. |
||||
|---|---|---|---|---|
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Incorporation Expenses/Preliminary Expenses A/c ...Dr. | 2,00,000 | |||
| To 6% Debentures A/c | 2,00,000 | |||
| (2,000, 6% Debentures of ₹ 100 each issued to promoters Amit and Bhaskar for their services in incorporating the company) | ||||
Working note:
Debentures issued to Amit:
1,000 × ₹ 100 = ₹ 1,00,000
Debentures issued to Bhaskar:
1,000 × ₹ 100 = ₹ 1,00,000
Total:
₹ 1,00,000 + ₹ 1,00,000 = ₹ 2,00,000
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