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प्रश्न
Match the items given in Column I with the headings/subheadings (Balance sheet) as defined in Schedule III of Companies Act 2013.
| Column I | Column II | ||
| (I) | Loose Tools | (a) | Intangible fixed assets |
| (II) | Patents | (b) | Other current assets |
| (III) | Prepaid insurance | (c) | Long term Borrowings |
| (IV) | Debentures | (d) | Inventories |
| (V) | Machinery | (e) | Tangible Fixed assets/Property, Plant and Equipment |
Choose the correct option:
विकल्प
(I) - (a), (II) - (b), (III) - (d), (IV) - (c), (V) - (e)
(I) - (d), (II) - (a), (III) - (b), (IV) - (c), (V) - (e)
(I) - (d), (II) - (a), (III) - (b), (IV) - (e), (V) - (c)
(I) - (e), (II) - (d), (III) - (a), (IV) - (b), (V) - (b)
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उत्तर
(I) - (d), (II) - (a), (III) - (b), (IV) - (c), (V) - (e)
Explanation:
| Column I | Column II | ||
| (I) | Loose Tools | (d) | Inventories |
| (II) | Patents | (a) | Intangible fixed Assets |
| (III) | Prepaid insurance | (b) | Other Current Assets |
| (IV) | Debentures | (c) | Long term Borrowings |
| (V) | Machinery | (e) | Tangible Fixed assets/Property, Plant and Equipment |
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संबंधित प्रश्न
The debenture holder is owner of the company.
On 1.4.2015 PPR Ltd. issued 1500, 10% debentures of Rs 100 each at a discount of 3%, redeemable at a premium of 8% after three years. The company closes its books on 31st March every year. Interest on 10% debentures is payable on 30th September and 31st March. Rate of tax deducted at source is 10%.
Pass necessary journal entries for the issue of 10% debentures and interest for the year ended 31.3.2016
Write one word/term/phrase which can substitute the following
The debentures where no charge is created on the assets of company.
Write one word/term/phrase which can substitute the following
The debentures of which payment is made on the expiry of specific period.
Write one word/term/phrase which can substitute the following
The debentures of which the payment is not made until the winding up of company.
Write one word/term/phrase which can substitute the following
The debentures which are not converted into shares.
Select most appropriate alternative from those given below
__________ is acknowledgment of debt under common seal of company.
State to whether the following statement is True/False.
The debentures are known as creditors ship capital of the company.
Answer the following question in one sentence.
What are ‘convertible debentures’?
Random Ltd. took over running business of Mature Ltd. comprising of Assets of ₹ 45,00,000 and Liabilities of ₹ 6,40,000 for a purchase consideration of ₹ 36,00,000. The amount was settled by bank draft of ₹ 1,50,000 and balance by issuing 12% preference shares of ₹ 100 each at 15% premium. Pass entries in the books of Random Ltd.
