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प्रश्न
X Ltd. purchased a running business from Y Ltd. payable by the issue of equity shares of ₹10 each, ₹8 paid. The assets and liabilities consisted of the following:
| Particulars | Book Value (₹) | Agreed Value (₹) |
| Building | 20,00,000 | 25,00,000 |
| Plant & Machinery | 6,00,000 | 3,55,000 |
| Stock | 3,00,000 | 90% |
| Sundry Debtors | 5,00,000 | Subject to Provision for Doubtful Debts @5% |
| Sundry Creditors | 4,00,000 | 4,00,000 |
How many equity shares will be issued to Y Ltd.:
पर्याय
3,20,000
3,60,000
4,00,000
4,50,000
MCQ
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उत्तर
4,00,000
Explanation:
| ₹ | |
| Building | 25,00,000 |
| Plant & Machinery | 3,55,000 |
| Stock | 2,70,000 |
| Sundry Debtors | 4,75,000 |
| 36,00,000 | |
| Less: Sundry Creditors | (4,00,000) |
| Purchase Consideration | 32,00,000 |
Number of Shares issued = `(32,00,000)/8`
= 4,00,000
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या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 6: Company Accounts - Issue of Shares - OBJECTIVE TYPE QUESTIONS [पृष्ठ ६.२१५]
