मराठी

Premium received on issue of debentures may be utilised for:

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प्रश्न

Premium received on issue of debentures may be utilised for:

पर्याय

  • For writing off discount allowed on the issue of shares

  • For writing off premium allowed on redemption of debentures

  • For writing off preliminary expenses

  • All of the above

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उत्तर

All of the above

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पाठ 7: Company Accounts - Issue of Debentures - OBJECTIVE TYPE QUESTIONS [पृष्ठ ७.६७]

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डी. के. गोएल Accountancy Part 1 and 2 [English] Class 12 ISC
पाठ 7 Company Accounts - Issue of Debentures
OBJECTIVE TYPE QUESTIONS | Q A. 15. | पृष्ठ ७.६७

संबंधित प्रश्‍न

A company issues the following debentures:

  1. 10,000 12% debentures of Rs. 100 each at par but redeemable at a premium of 5% after 5 years;
  2. 10,000 12% debentures of Rs. 100 each at a discount of 10% but redeemable at par after 5 years;
  3. 5,000 12% debentures of Rs. 1,000 each at a premium of 5% but redeemable at par after 5 years;
  4. 1,000 12% debentures of Rs. 100 each issued to a supplier of machinery costing Rs. 95,000. The debentures are repayable after 5 years and
  5. 300 12% debentures of Rs. 100 each as collateral security to a bank that has advanced a loan of Rs. 25,000 to the company for a period of 5 years.

Pass the journal entries to record the: (a) issue of debentures, and (b) repayment of debentures after the given period.


Vishwas Ltd. issued 2,000; 9% Debentures of ₹ 100 each payable as follows:
₹ 25 on application; ₹ 25 on allotment and ₹ 50 on first and final call.
Applications were received for all the debentures along with the application money did allotment was made . Call money was also received on the due date.
Pass necessary Journal entries in the books of the company.


Alok Ltd. issued 7,000, 10% Debentures of ₹ 500 each at a premium of ₹ 50 per debenture redeemable at a premium of 10% after 5 years. According to the terms of issue, ₹ 200 was payable on application and balance on allotment.
Record necessary Journal entries at the time of issue of 10% Debentures.


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.


Pass necessary Journal entries relating to the issue of debentures for the following:
(a) Issued  ₹ 4,00,000; 9% Debentures of  ₹ 100 each at a premium of 8% redeemable at 10% premium.
(b) Issued  ₹ 6,00,000; 9% Debentures of ₹ 100 each at par, repayable at a premium of 10%.
(c) Issued ₹ 10,00,000; 9% Debentures of ₹ 100 each at a premium of 5%, redeemable at par.


On 1st April, 2025, Solar Power Ltd. issued 10,000, 8% Debentures of ₹ 100 each at a discount of 5% redeemable at a premium of 15% at the end of five years. All the debentures were subscribed and allotment was made.

The company had balance in Securities Premium of ₹ 80,000.

Prepare the Balance Sheet (extract) as at 31st March, 2026.


X Co. Ltd. purchased assets worth Rs.28,80,000. It issued debentures of Rs. 100 each at a discount of 4 per cent in full satisfaction of the purchase consideration. The number of debentures issued to vendor is ______.


10% Debenture issued at ₹ 105 is repayable at ₹ 110, the face value of the debenture being ₹ 100. Calculate the amount of loss on redemption of debentures.


Debenture holders are the ______.


A company can issue debentures:


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