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प्रश्न
Dawn Ltd. purchased Equipment and paid ₹ 2,20,000 by cheque and issued 16,000 equity shares of ₹ 10 each at 25% premium. The purchase consideration will be:
विकल्प
₹ 3,40,000
₹ 4,20,000
₹ 3,80,000
₹ 2,00,000
MCQ
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उत्तर
₹ 4,20,000
Explanation:
Payment by cheque = ₹ 2,20,000
16,000 equity shares of ₹10 each at 25% premium.
Issue price per share:
10 + 25% of 10
= 10 + 2.5
= ₹ 12.5
Total value of shares issued:
= ₹ 16,000 × ₹ 12.5
= ₹ 2,00,000
PC = ₹ 2,20,000 + ₹ 2,00,000
= ₹ 4,20,000
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