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प्रश्न
Fill-in-the-blanks in the following case:
| In the Books of M Ltd. JOURNAL |
||||
|---|---|---|---|---|
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| ? ...Dr. | ? | |||
| To ? | ? | |||
| (Application money received for issuing 4,000, 10% Debentures of ₹ 100 each at a premium of 10% and redeemable at a premium of 5%) | ||||
| ? ...Dr. | ? | |||
| ? ...Dr. | ? | |||
| To ? | ? | |||
| To ? | ? | |||
| To ? | ? | |||
| (?) | ||||
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उत्तर
| In the Books of M Ltd. JOURNAL |
||||
|---|---|---|---|---|
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Bank A/c ...Dr. | 4,40,000 | |||
| To Debentures Application and Allotment A/c | 4,40,000 | |||
| (Application money received for issuing 4,000, 10% Debentures of ₹ 100 each at a premium of 10% and redeemable at a premium of 5%) | ||||
| Debentures Application and Allotment A/c ...Dr. | 4,40,000 | |||
| Loss on Issue of Debentures A/c ...Dr. | 20,000 | |||
| To 10% Debentures A/c | 4,00,000 | |||
| To Securities Premium A/c | 40,000 | |||
| To Premium on Redemption of Debentures A/c | 20,000 | |||
| (Issue of ₹ 4,00,000, 10% Debentures of ₹ 100 each issued at a premium of 10% and redeemable at a premium of 5%) | ||||
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