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Rohit Limited issued 2,000, 9% Debentures of ₹ 100 each at ₹ 95 per debenture. 9% Debentures Account will be credited by ______.

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Question

Rohit Limited issued 2,000, 9% Debentures of ₹ 100 each at ₹ 95 per debenture. 9% Debentures Account will be credited by ______.

Options

  • ₹ 1,90,000.

  • ₹ 1,10,000.

  • ₹ 2,00,000.

  • ₹ 10,000.

MCQ
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Solution

Rohit Limited issued 2,000, 9% Debentures of ₹ 100 each at ₹ 95 per debenture. 9% Debentures Account will be credited by ₹ 2,00,000.

Explanation:

Debentures Account is always credited with the face value of debentures.

2,000 × ₹ 100 = ₹ 2,00,000

The ₹ 5 discount per debenture is recorded separately.

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Chapter 9: Issue of Debentures - QUESTIONS [Page 9.67]

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TS Grewal Accountancy Double Entry Book Keeping Volume 1 and 2 [English] Class 12
Chapter 9 Issue of Debentures
QUESTIONS | Q 24. | Page 9.67
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