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प्रश्न
Newton Ltd. purchased a Machinery from B for ₹ 5,76,000 to be paid by the issue of 9% Debentures of ₹ 100 each at 4% discount. Journalise the trasactions.
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उत्तर
Books of Newton Ltd.
Journal
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
|
|
|
Machinery A/c |
Dr. |
|
5,76,000 |
|
|
|
To B |
|
|
5,76,000 |
|
|
|
(Machinery purchased from B) |
|
|
|
|
|
|
|
|
|
|
|
|
|
B |
Dr. |
|
5,76,000 |
|
|
|
Discount on Issue of Debenture A/c |
Dr. |
|
24,000 |
|
|
|
To 9% Debenture A/c |
|
|
6,00,000 |
|
|
|
(Issued 6,000 debentures at 4% discount) |
|
|
|
|
Working Note :
No.of. debentures to be issued=
`"Purchase Consideration" / "Issue Price" = 576000/ (100 - 4) = 576000/96 = 6000 "debetures"`
संबंधित प्रश्न
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