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प्रश्न
Paratigm Ltd. issued ₹ 40,000, 10% Debentures of ₹ 100 each at a discount of 5%, redeemable at a premium. On issue of these debentures 'Loss on Issue of Debentures Account' was debited with ₹ 4,00,000. The amount of premium on redemption of debentures was
विकल्प
₹ 4,00,000.
₹ 2,00,000.
₹ 4,40,000.
₹ 20,000.
MCQ
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उत्तर
₹ 2,00,000.
Explanation:
Face value = 40,000 × ₹ 100 = ₹ 40,00,000
Discount @ 5% = ₹ 2,00,000
Loss on Issue = ₹ 4,00,000
Therefore, Premium on Redemption = ₹ 4,00,000 − ₹ 2,00,000 = ₹ 2,00,000.
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