मराठी

X.Ltd. Purchased a Machinery from Y for an Agreed Purchase Consideration of Rs 4,40,000 to Be Satisfied by the

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प्रश्न

X.Ltd. purchased a Machinery from Y for an agreed purchase consideration of Rs 4,40,000 to be satisfied by the issue of 12% debentures of Rs 100 each at a premium of Rs 10 per debenture. Journalise the transactions.

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उत्तर

Books of X. Ltd.

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

 

Machinery A/c

Dr.

 

4,40,000

 

 

To Y

 

 

4,40,000

 

(Machinery purchased from Y)

 

 

 

 

Y

Dr.

 

4,40,000

 

 

To 12% Debentures A/c

 

 

4,00,000

 

To Securities Premium A/c

 

 

40,000

 

(Allotted 4,000 debentures of Rs 100 each at a premium

of Rs 10 per debenture in consideration of Machinery

purchased)

 

 

 

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पाठ 2: Issue and Redemption of Debentures - Questions for Practice [पृष्ठ १३७]

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एनसीईआरटी Accountancy Company Accounts and Analysis of Financial Statements [English] Class 12
पाठ 2 Issue and Redemption of Debentures
Questions for Practice | Q 11 | पृष्ठ १३७

संबंधित प्रश्‍न

Short Answer Question

What is meant by ‘Premium on Redemption of Debentures’?


What is meant by redemption of debentures?


Short Answer Question

What is meant by redemption of debentures by conversion?


Short Answer Question

What is meant by redemption of debentures by ‘Purchase in the Open Market’?


Long Answer Question

Can a company purchase its own debentures in the open market? Explain


Long Answer Question

What is meant by conversion of debentures? Describe the method of such a conversion.


Krishna Ltd. had outstanding 20,000, 9% debentures of ₹ 100 each on 1st April 2014. These debentures were redeemable at a premium of 10% in two equal installments starting from 31st March 2018. The company had a balance of ₹ 4,00,000 in Debenture Redemption Reserve on 31st March 2017. Pass necessary journal entries for the redemption of debentures in the books of Krishna Ltd. for the year ended 31st March 2018.


Convertible debentures cannot be issued at a discount if ______.


Profit on cancellation of own debentures is transferred to ______.


Which of the methods can be adopted to write off discount/loss on issue of debentures against the revenue profits?


Which of the following methods are there for redemption of debentures?


Which of the following given statement is correct.

Statement 1 - "Bond and debentures are same in terms of contents and texture." 

Statement 2 - "Bond and debentures are not same in terms of contents and texture." 


Consider the following statements.

Statement 1 - "No DRR is required for debentures issued by All India Financial Institutions, regulated by RBI and Banking Companies for both public as well as privately placed debentures". 

Statement 2 - DRR is required for debentures issued by All India Financial Institutions, regulated by RBI and Banking Companies for both public as well as privately placed debentures"


No Debenture Redemption Reserve is required for debentures issued by ______.


Shashi Ltd. decided to redeem its 8,000, 11% Debentures of ₹ 100 each at a premium of 10%. The minimum amount transferred to Debenture Redemption Reserve will be: (assume that the company is not listed)


Premium on Redemption of Debentures Account is a ______ Account.


Premium on Redemption of Debentures Account is a ______.


What is the nature of Premium on Redemption of Debenture Account?


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