English

Debenture holders are the ______.

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Question

Debenture holders are the ______.

Options

  • Owners of the Company

  • Debtors of the Company

  • Creditors of the Company

  • Promoters of the Company

MCQ
Fill in the Blanks
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Solution

Debenture holders are the creditors of the company.

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Chapter 7: Company Accounts - Issue of Debentures - OBJECTIVE TYPE QUESTIONS [Page 7.65]

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D. K. Goel Accountancy Part 1 and 2 [English] Class 12 ISC
Chapter 7 Company Accounts - Issue of Debentures
OBJECTIVE TYPE QUESTIONS | Q A. 1. | Page 7.65

RELATED QUESTIONS

What is ‘Capital Reserve’?


Short Answer Question

Name the head under which ‘discount on issue of debentures’ appears in the Balance Sheet of a company.


Long Answer Question

How is ‘Discount on Issue of Debentures’ treated in the books of accounts? How will you deal with the ‘discount in issue of debentures’ when the debentures are to be redeemed in instalments?


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.


A Ltd . issued 2,000; 9% Debentures of ₹ 100 each on the following terms:
₹20 on applications ;₹ 20 on allotment ; ₹ 30 on first call ; ₹ 30 on final call.
The public applied for 2,400 debentures. Applications for 1,800 debentures were accepted in full. Applications for 400 debentures were allotted 200 debentures  and applications for 200 debentures were rejected . Pass necessary Journal entries .  


Romi Ltd. acquired assets of  ₹ 20 lakhs and took over creditors of  ₹ 2 lakhs from Kapil Enterprises.
Romi Ltd. issued 8% Debentures of  ₹ 100 each at a premium of 25% as purchase consideration.
Record necessary journal entries in the books of Romi Ltd.


Journalise the following:
(a) A debenture issued at ₹95, repayable at ₹ 100.
(b) A debenture issued at ₹95, repayable at ₹ 105.
(c) A debenture issued at ₹95, repayable at ₹ 105.
The face value of debenture is  ₹ 100 in each of the above cases.


Footfall Ltd. issues 10,000 Debentures of ₹ 100 each at a discount of 10% redeemable at a premium of 5% after the expiry of three years.
Pass Journal entries for the issue of these debentures.


Debentures are considered as ______ equity.


A company can issue debentures:


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