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प्रश्न
The following information was extracted from the books of Mask Ltd. answer the question (In accordance with the provisions of the Companies Act, 2013):
| Particulars | ₹ |
| 10% Debentures payable after 3 years | 5,00,000 |
| 10% Bank Loan from PNB repayable after 4 years | 2,50,000 |
| Stock-in-Trade (Inventories) | 1,00,000 |
| Goodwill | 1,25,000 |
| Computer Software under Development | 1,25,000 |
| Provision for Tax | 1,50,000 |
Total Long-term Borrowings that will be shown under the head Non-current Liabilities on the Equity and Liabilities part of the Balance Sheet is ______.
विकल्प
₹ 1,25,000
₹ 2,50,000
₹ 7,50,000
₹ 5,00,000
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उत्तर
Total Long-term Borrowings that will be shown under the head Non-current Liabilities on the Equity and Liabilities part of the Balance Sheet is ₹ 7,50,000.
Explanation:
According to Schedule III of the Companies Act, 2013, Long-term Borrowings include all long-term debt obligations that are repayable after 12 months or beyond the operating cycle.
Total Long-term Borrowings = 10% Debentures + 10% Bank Loan from PNB
= 5,00,000 + 2,50,000
= ₹ 7,50,000
