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प्रश्न
Shyamla Ltd. purchased machinery of ₹ 9,50,000 from Rohini Ltd. The payment was made by issue of 9% Debentures of ₹ 100 each at a discount of 5% redeemable at a premium of 10% after four years. The number of debentures issued in favour of Rohini Ltd. will be
पर्याय
10,000.
9,500.
9,050.
8,636.
MCQ
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उत्तर
10,000.
Explanation:
Each ₹ 100 debenture is issued at a discount of 5%, so its issue price is:
₹ 100 − ₹ 5 = ₹ 95
No. of Debentures = `(9,50,000)/95 = 10,000`
The premium payable on redemption does not affect the number of debentures issued.
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