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HSC Arts (English Medium) 12th Standard Board Exam - Maharashtra State Board Question Bank Solutions

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The issue of debenture more than the face value is termed as an issue of debenture at par.

[8] Company Accounts
Chapter: [8] Company Accounts
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Date on which payment of a bill is to be made.
[7] Bills of Exchange
Chapter: [7] Bills of Exchange
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A bill which is drawn in one country and made payable in other country is called __________.

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
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From the following information prepare a format of a Bill of Exchange:   

(1) Drawer Mr Avadhoot Raktade
586, Main Road, Ajara
(2) Drawee Mr Mukund Aglawe
133, Chandni Chowk, Panvel
(3) Amount Rs. 8,800
(4) Period Two months
(5) Date of Bill 1st May, 2010
(6) Date of Acceptance 5th May, 2010
[7] Bills of Exchange
Chapter: [7] Bills of Exchange
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The person who endorses bill.

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
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Drawer and payee of a bill of exchange may be one and the same person.

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
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Journalise the following transactions in the books of Mr. Vivek :

(a) On 1st January, 2010, Sameer informs Vivek that Mahesh's acceptance for Rs 32,000 endorsed to Sameer has been dishonoured. Noting charges Rs 800.

(b) On 1st February, 2010, Subhash renews his acceptance to Vivek for Rs 30,000 by paying Rs 14,000 in cash and accepting fresh bill for the balance plus interest @ 10% p.a. for 3 months.

(c) On 5th February, 2010, Dinesh retired his acceptance to Vivek for Rs 12,000 by paying Rs 11,600 in cash.

(d) On 1st March, 2010 Vivek sent a bill of Sohan for Rs 20,000 to Bank for collection. Bank informed that the bill has been dishonoured by Sohan.  

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
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Journalise the following transactions in the books of 'Avadhoot'.

(a) Nandini informs Avadhoot that Nisha's acceptance for Rs. 5,000 endorsed to Nandini has been dishonoured. Noting charges amounted to Rs. 100.

(b) Dhanashri renews her acceptance to Avadhoot for Rs. 2,400 by paying Rs. 1,200 in cash and accepting a new bill for the balance plus interest at 12% p.a. for 3 months.

(c) Honagekar's acceptance to Avadhoot Rs. 6,000 retired one month before its due date at a discount of 20% p.a.

(d) Bank informs to Avadhoot that the dishonour of Shashikala's acceptance for Rs. 4,000 discounted with the bank. Noting charges amounted to Rs. 70.

(e) Avadhoot sent a bill of Pravin for Rs. 6,000 to the bank for collection. 

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
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Answer in a sentence only.
What is meant by ‘Issue of debenture at discount and redeemable at premium’?

[8] Company Accounts
Chapter: [8] Company Accounts
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Answer in a sentence only.
What is meant by ‘Premium on Redemption of debentures?

[8] Company Accounts
Chapter: [8] Company Accounts
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Write one word/term/phrase which can substitute the following
The debentures where a charge is created on the assets of company.

[8] Company Accounts
Chapter: [8] Company Accounts
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Write one word/term/phrase which can substitute the following
The issue of debentures more than face value of debentures

[8] Company Accounts
Chapter: [8] Company Accounts
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Select most appropriate alternative from those given below :
The issue of debenture at its face value is called the issue ___________.

[8] Company Accounts
Chapter: [8] Company Accounts
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Select most appropriate alternative from those given below :
The issue of debentures less than the face value is called ___________.

[8] Company Accounts
Chapter: [8] Company Accounts
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Select most appropriate alternative from those given below :
The issue of debentures more than face value is called___________.

[8] Company Accounts
Chapter: [8] Company Accounts
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State to whether the following statement is True/False.
The issue of debentures less than face value of debenture to termed as issue of debentures at discount.

[8] Company Accounts
Chapter: [8] Company Accounts
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State to whether the following statement is True/False.
The issue of debenture more than face value is termed on issue of debentures at par.

[8] Company Accounts
Chapter: [8] Company Accounts
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State to whether the following statement is True/False.
Premium on issue of debentures is recorded on the asset side of balance sheet.

[8] Company Accounts
Chapter: [8] Company Accounts
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Tanagi Ltd. issued Rs 10,000 12% debentures of Rs 100 each at a discount of 5% Payable as follows:
On Application Rs 40
On Allotment Rs 55
Show journal entries assuming that all the installments were duly collected. Also show the relevant portion of the balance sheet.

[8] Company Accounts
Chapter: [8] Company Accounts
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Archana Ltd. issued 2,000 10% Debentures of Rs 100 each at a premium of Rs 10 per Debenture payable as follows:
 On Application : Rs. 50
 On Allotment : Rs. 60 (Premium included Rs. 10)
The Debentures were fully subscribed and all money was duly received.
Pass Journal entries and show how the amounts appear in Balance Sheet.

[8] Company Accounts
Chapter: [8] Company Accounts
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