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प्रश्न
Precious Ltd. issued 40,000, 10% Debentures of ₹ 100 each at a premium of 5%, redeemable at a premium of 10%. 'Loss on Issue of Debentures Account' will be debited in the books of Precious Ltd. by ______.
पर्याय
₹ 5,60,000.
₹ 2,40,000.
₹ 6,00,000.
₹ 4,00,000.
MCQ
रिकाम्या जागा भरा
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उत्तर
Precious Ltd. issued 40,000, 10% Debentures of ₹ 100 each at a premium of 5%, redeemable at a premium of 10%. 'Loss on Issue of Debentures Account' will be debited in the books of Precious Ltd. by ₹ 4,00,000.
Explanation:
Loss on Issue of Debentures is the premium payable on redemption.
40,000 × ₹ 100 × 10% = ₹ 4,00,000
The 5% premium received on issue is credited separately to Securities Premium A/c.
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