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प्रश्न
Sunrise Ltd. purchased machinery of ₹ 11,50,000 from Indian Traders, payment was made as follows: ₹ 1,00,000 by cheque and balance by issue of equity shares of nominal (face) value of ₹ 100 each fully paid at an issue price of ₹ 105 each. Amount of securities premium will be
पर्याय
₹ 60,000.
₹ 70,000.
₹ 50,000.
₹ 40,000.
MCQ
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उत्तर
₹ 50,000.
Explanation:
Balance payable by issue of shares:
₹ 11,50,000 − ₹ 1,00,000 = ₹ 10,50,000
Number of shares issued:
₹ 10,50,000 ÷ ₹ 105 = 10,000 shares
Premium per share:
₹ 105 − ₹ 100 = ₹ 5
Therefore, Securities Premium:
10,000 × ₹ 5 = ₹ 50,000
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