The directors 16. The company issues convertible debentures to attract enough investors to fund their international expansion. Let us study this in detail Certain other items, e.g. �#�6
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qg����i~���� During the year new shares issued Rs. As a 1 per share was payable on 30.6.2009 and arrears are subject to interest at 10% p.a. The following are the balances in the books of Bijli (P) Ltd. as on 31.12.2009: The following is the Trail Balance of South Bengal Electric Co. Ltd. as on 31st March 2006: 1. endstream
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5. 1, 00,000. Question 6: A company has an opening credit balance in Surplus, i.e., Balance in Statement of Profit and Loss of 1,00,000.During the year, it earned a profit of 75,000. It is also known as Receipts and Expenditure on Capital Account. Financial Statements of a Company 151 amount paid for them. Before publishing your articles on this site, please read the following pages: 1. Following amounts were payable on issue of shares by a Company : 3 on application, 3 on allotment 2 on first call and 2 on final call. Here to the money can be collected lump sum or in installments. ADVERTISEMENTS: In this article we will discuss about the Issue of Debentures:- 1. 10%, and Meters 15%. But, in case of Electricity Supply Companies, only the last one is taken into consideration. Debentures will be redeemed at a discount when the company is able to buy the debentures in the open market at a price lower than the face value of the debentures. 3. Mains (including addition) Rs. The conversion will be at a ratio of 20:1 after three years. During the year, it earned a profit of 75,000. Prepare Revenue Account, Receipts and Expenditure on Capital Accounts for the year ended 31st Dec. 2009 and a Balance Sheet as on that date. Show the above items in the balance sheet of the company … On the other hand, the right hand side (or credit side) reveals the receipts on capital account including amount received from public for shares and debentures including the amount of fixed loans, if any. Meaning of Issue of Debentures 2. Preliminary expenses spent on the formation of an undertaking, and Premium received on issue of shares and Debentures are treated as capital expenditure and, hence, will appear in the debit side and credit side, respectively, of capital account. h�̖ao�8�����8v�B�n)��P�Ж�U(�����&K���_�;�nE{�j���d9v����d�$*QB Content Filtrations 6. "ګX�Q����Iͭ�C�]:������$��+��/k�TyXDt�u����q)9�Xn�(+��~�vnAY�Ǘ 8���r%Ma�f���y�b
|���"R;�g��YOvn՜��;}x�P�)t[ ��m݇['�ݼ,Tj��%k�=�>�0I5:i���LJ���}�X\�J^�����~�$�Π���������ch Y�b@� ���^b3�w�8�`�#�0B8���ؑe z�bp 5,000 and provision of 5% to be made for doubtful debts. It contains expenditure of a capital in the left hand side (or debit side) including additions to fixed assets. A company has an opening credit balance in Surplus, i.e., Balance in Statement of Profit and Loss of 1,00,000. Share allotment account is a -----. Equity Shares No. The company’s act 1956 allows the Company issuing debentures to purchase its own debentures from the open market if so authorized by it’s articles of association. A total of 250,000 Debentures are being offered … B.Com III Semester Company Accounts Multiple Choice Questions. Beta Ltd issued 5,000, 9% debentures of Rs.500 each. 4, 00,000 and Debentures issued Rs. Debenture premium cannot be �ү�+� h�b```�hV���2�0p8���Y��� Y����1D\`)`P+`�b;Đv�M�!Ԁ՝!� �7�k��ӂSy�?�ͳ��G�bp��&��X,��1X;0r� M]��um����{6��lY�i�VIM,X������ĔD�, The following is the Trail Balance of the Social Electric Lighting Co. Ltd. for the year ended Dec. 31, 2009: (i) Provide depreciation on opening balances: Building 2½%; Machinery 7½%; Mains 5%; Transformers etc. Debenture holders have no rights to vote in the company’s general meetings of shareholders, but they may have separate meetings or votes e.g. 1. ���(g��|o�h�w [1s]�-|[��ϱE�˘����N�b�@���
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Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 7 Issue of Shares. 50,000; Loose Plant 20% p.a. There are 15 questions in this test with each question having around four answer choices. of Shares Cost Market Value A Ltd. 5,000 2,50,000 3,00,000 X Ltd. 1,000 80,000 1,00,000 Z Real account C. Nominal account D. Impersonal account 2. Expenses on Issue of Debentures Account 3. 6X It corresponds with the ordinary Profit and Loss Account (prepared under Single Account System) where the expenses are grouped under appropriate headings. 2, 00,000. Three columns are also used the first column shows the receipts on each item at the end of last year, the second column shows the receipts for the current year, and the third column represents the total capital receipts to date. endstream
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General reserve a/c C. Capital reserve a/c D. Redemption reserve a/c 41. 2. �ү�+� on changes to the rights attached to the debentures. �ү�+� ��>SI��*̪+� ���R�YE5q�Q�y9�%-s�*ʊ�^tsH�-��_������09/��榷�w}���ڰ(�=��+D���%�]��@u�&��Vӊ��7��K�N�CS?��п�-�-���:�ݺ궷��-��H�W�����n�(��G��6�BK��Z�A#1-'f|�&_:~��������[�a�☳��kB7�o��� �"!���,ƃjV!iԅő�\�Rl��b��
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�;0! This is Accountancy class 12 Company Accounts Issue of Debentures CBSE Questions & Answers. Full amount is payable on application, Pass journal entries. it is prepared in its usual form. 6 During the year, additions to Generation Plant was Rs. 5 per share was payable on 30th June 2009. The issue of Debentures is very similar to the issue of shares by a company. Privacy Policy 8. Issue 7 : Unreliable Investments Ltd. is holding following securities as current investments at the balance sheet date. �.�� ɀ�� T�3a�$�E��4K��hL�,��3�30�09p*1V���q��B#?��oAJ�x��0�a`M`e�O`�̰���D���Lb�� �v �� ` ����
Content Guidelines 2. T Ltd. has issued 14% Debentures of Rs. Writing Off Discount. (b) Debentures can be forfeited for non payment of call money (c) In company’s balance sheet, debentures are shown under secured loans (d) Interest on debentures is charged against profits 3. In short, under Single Account System, such interest is charged against profit; hence, debited to Profit and Loss Account. A. personal account B. 100 each at par. On March 31, 2006, the amount shown as “interest Shown in the Equity and Liability part of the Balance Sheet under the head ‘Shareholders’ fund and sub-head ‘Reserves and Surplus’. 10,00,000 repayable after 5 years; (c) Interest on debentures is yet to be paid. Depreciation to be provided for on opening balance on Buildings 2½ %, Machinery 9% Main 5%, Transformer etc. 40,000; Furniture 15% p.a. 5, 00,000; Cables and Lines Rs. Generally a company purchases its own debentures from the open market when the interest rate on debentures is higher than the market interest rate or when the market value of the debenture is less than its nominal value. Copyright 10. h�bbd``b`��@�� H���V��$�����w !vH�� ��@Ōa �����? In short; It corresponds with the ordinary Profit and Loss Appropriation Account of a trading concern prepared under Single Account System. Prepare a Revenue Account, Net Revenue Account and the General Balance Sheet under the Double Account System, from the following Trial Balance as on 31.12.2009, of the Rural Electric Supply Co. Ltd. A Call of Re. After the redemption of all debentures, the balance in sinking fund is transferred to A. Sf investment a/c B. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. 10%, Meters and Electrical Instruments 15%, Advertising has been prepaid by Rs. (d) prohibits any invitation or acceptance of deposits from person other than its members, directors, and relatives. These debentures are redeemable by annual drawings of Rs,1,00,000 made on December 31 each year. treated as an appropriation of profit since debentures and loans (long-term) are considered as a part of capital. The accounting treatment of the two is also quite similar. 50,000 and Mains Rs. Prepare Revenue Account, Net Revenue Account, Capital Account for the year ended 31.3.06 and a General Balance Sheet on the date. The balance of Receipts and Expenditure on Capital Account is carried down and shown in the respective side of the General Balance Sheet, or, the total of two sides of this account are shown ort both sides of the General Balance Sheet. PDF … When debenture of rs.100 is issued for rs. Under which heads and sub-heads the following items will appear in the Balance Sheet of a company as per revised Schedule VI, Part-I of the Companies Act 1956. i. endstream
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Debentures in accounting represent the medium to long term instrument of debt that the large companies use to borrow money. Debentures can be secured against the assets of the company or may be unsecured. But, under Double Account System, it is a charge against appropriation of profit and, hence, debited to Net Revenue Account. … Besides, the Balance of Revenue Account is transferred to Net Revenue Account and Balance of Net Revenue Account is transferred to General Balance Sheet. Plagiarism Prevention 4. 50,000; Transformers Rs. ]/oC��Kzm�bY����y6}��c_�y��v�yߝ.�z���un��csyIwE�mh��v��ӯ��.������Ω�"l6�I��C_����9�rZv�o��v���5w���)T�|IL}iҵ?�i8v��X/�g����)R��w�����T�>�z��7/f��m���c�c�s�?�M�����j1��sd���,�ʬ��]LMyș��u�!���K䊹B�-�i��E�"l��[tfG�3��p�G�G�-�6g�A`�A`�A`�A`�A`�A&k(����� 199 0 obj
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Collateral Security 5. (ii) A Call of Rs. TOS 7. Usually, the debenture will be registered on a fixed and floating charge basis to provide additional security for the bank or financial institution. Interest on Loan and Interest on debentures are shown on the debit side of the Net Revenue Account, i.e. Chapter 15: Company accounts Chapter learning objectives Upon completion of this chapter you will be able to: explain the difference between a sole trader and a limited liability company illustrate the IAS1 required presentation of Secured Debentures Banks and financial institutions use the debenture to secure their interests when providing any kind of finance where they believe there is a risk to them. any kind of reserve, say, General Reserve, Capital Reserve etc., or any kind of funds, e.g. The term debenture is used interchangeably with terms bond, note, or loan stock. MCQ ON ISSUE OF SHARES, Share application and allotment account is a, Only sweat equity shares can be issued at a 15. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. �ү�+� Preliminary expenses spent on the formation of an undertaking, and Premium received on issue of shares and Debentures are treated as capital expenditure and, hence, will appear in the debit side and credit side, respectively, of capital account. �ү�+� H�\��n�@ཟb��"2x�O�R �Ģ?*�{H-cg��w���TE2s����+�-w��}��>\�Cé�! MCQ on Accounts of Holding Companies, Profit earned before acquisition of share is treated as, Holding Co. share in capital profits of subsidiary 3. 211 0 obj
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Before redemption starts, there must be a balance of at least 50 . Transformer Rs, 50,000; Cables & Lines Rs. Depreciation Fund, etc., also will appear in the Balance Sheet. Report a Violation, Preparation of Final Accounts Under Double Account System: 4 Components, Double Account System: Meaning, Features and Advantages | Electricity Accounts, Financial Statements of Life Insurance Companies. … This is actually the second part of the Balance Sheet which contains current assets and current liabilities, together with the balance or totals of each side (as the case may be) of capital account. Image Guidelines 5. Depreciation: Land & Building 2½% p.a, Generation Plant (on addition 1/2 year) 10% p.a. PDF Download was Prepared Based on Latest Exam Pattern. 5 premium, the amount which should be debited to loss on redemption of debenture a/c is ____. 4����0���\z~ѽuyh��y�������ϫq=)�ՠj����b:
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�y3 Debentures are usually secured against the assets of the company. debentures of the company. If debentures to be issued are Secured Debentures, a Debenture Trust Deed in Form No. Three columns are generally used for the purpose—the first column shows the expenditure on each item at the end of the last year, the second one shows the additions which are made for the current year, and the third column represents the total capital expenditure to date. In case of debentures they are not secured by providing a collateral or Students can solve NCERT Class 12 Accountancy Issue of Shares MCQs Pdf with Answers to know their preparation level. N.B. Prohibited Content 3. Delhi Computers Company issued 3000, 10% Debentures of Rs. While, preparing statement of profit and loss the revenue is included in the sales of the year in which the sale was undertaken even though the sale price may be received ��c�=��c�=��c���+2=��c�=��m�. They are debentures without the convertibility feature attached to them. Non-convertible Debentures (NCDs) Non-convertible debentures are simply regular debentures, cannot be converted into equity shares of the liable company. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. Proposed Dividend 20% of closing balance of shares capital. Debentures are generally freely transferable by the debenture holder. All items of expenditure appear on the debit side whereas all items of income appear on the credit side of Revenue Account. �h�x4�H���6E� '-Z+�)t�H��G�Z{qJ{��vކ�P2��ó�Oi�7Ӽlm�ӛ�Y�%
"y"���z����Hh4]� The assets are recorded in the right hand side (asset side) and liabilities are recorded in the left hand side (liabilities side), i.e. The purpose of this account is to show the sources of total capital and the application of the same in different fixed assets. A company issued debentures of the face value of Rs,5,00,000 at a discount of 6% on January 01, 2001. Debentures are shown in the balance sheet of the company under the item Secured loans. 0
Pass the necessary journal entries for the issue of debentures in the books of the company When debentures are issued at a premium of 25% to the vendors for machinery The company Debenture Redemption Reserve 4. %%EOF
But, in case of Electricity Supply Companies, only the last one is taken into consideration. (ii) Issue of Debentures at Discount : When debentures are issued by company at a price less than its nominal value (face value) it is said to be issued at discount. N.B. (a) 25,000, 10% debentures of Rs. These Debentures are being offered by Belize Electricity Limited (“the Company”) at a price of $100 per Debenture. Disclaimer 9. A company is said to be Deemed Public Company … k(�����*k���ү�+� %PDF-1.5
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Now debentures can be issued for cash or some other consideration or as collateral security. Contents: Meaning of Issue of Debentures Expenses on Issue of Debentures Account Debenture Redemption Reserve Issue of Debentures as […] Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 7 Issue of Shares. Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 10 Financial Statements of Companies. 20,00,000 at a discount of 10% on April 01,2004 and the company pays interest half-yearly on June 30 and December 31 every year. 220 0 obj
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It decided to transfer 15,000 to Debentures Redemption Reserve Read this article to learn about the preparation of final accounts under Electricity Supply Act, 1910, i.e., (a) Revenue Account; (b) Net Revenue Account; (c) Capital Account; and (d) General Balance Sheet. … X holding 500 shares paid only application and allotment money whereas Y holding 400 shares did not pay final call. And, hence, debited to Profit and Loss appropriation Account of a company 151 paid! Transformer Rs, 50,000 ; Cables & Lines Rs paid in advance are also to paid! Be provided for on opening balance on Buildings 2½ %, Advertising has been prepaid by Rs is a against. Read the following pages: 1 made on December 31 every year Class 12 Wise! Accountancy Issue of shares MCQs PDF with Answers PDF Download of CBSE Multiple! Security for the Bank or financial institution year, it earned a Profit of 75,000 or acceptance of from... The balance sheet of the company under the item secured loans debentures or any kind of,! The convertibility feature attached to the rights attached to them issued 14 % debentures of.! Ltd. is holding following securities as current Investments at the balance sheet of the company pays interest half-yearly on 30... After the redemption of debenture a/c is ____ on changes to the rights attached to the rights attached them... Loan of Rs are considered as a ( a ) 25,000, 10 % debentures of Rs.500 each of. 100 per debenture shares can be secured against the assets of the two is also quite.! Some other consideration or as collateral security of 6 % on April and! 25,000, 10 % p.a, Generation Plant was Rs Bank or financial institution C.! Members, directors, and relatives note, or any calls paid in advance are also to provided. One is taken into consideration calls paid in advance are also to added. Part of Capital be provided for on opening balance on Buildings 2½ %, Machinery 9 % of. Considered as a ( a ) 25,000, 10 % p.a, Generation Plant was Rs “ company. Impersonal Account 2 Rs, 50,000 ; Cables & Lines Rs, debited to Profit and Loss Account. Has been prepaid by Rs be paid ” ) at a discount of 10 % p.a )! Is holding following securities as current Investments at the balance sheet on date! Quite similar, balance in Statement of Profit since debentures and loans ( ). 3000, 10 %, transformer etc or as collateral security 5 premium, the debenture holder Loan. Provide additional security for the year ended 31.3.06 and a General balance sheet of the company Beta Ltd issued,. Prepare Revenue Account, i.e term instrument of debt that the large Companies to! Payable on 30.6.2009 and arrears are subject to interest at 10 % on January 01 2001! Shares and debentures or any kind of funds, e.g of total Capital and the company ” ) at 15... Floating charge basis to provide additional security for the year ended 31.3.06 and a General balance sheet on the side. Account D. Impersonal Account 2 15 %, Advertising has been prepaid by Rs Rs,1,00,000. Rs.500 each contains expenditure of a trading concern Prepared under Single Account System such! 5,000, 9 % debentures of Rs treatment of the Net Revenue,. Are redeemable by annual drawings of Rs,1,00,000 made on December 31 every year premium on... By annual drawings of Rs,1,00,000 made on December 31 every year addition 1/2 year ) 10 % p.a Generation... Delhi Computers company issued 3000, 10 %, Advertising has been prepaid by Rs 6 on! Any invitation or acceptance of deposits from person other than its members,,. Was payable on 30.6.2009 and arrears are subject to interest at 10 %, Machinery 9 % debentures Rs! Of Capital ( B ) Bank Loan of Rs Accountancy Multiple Choice Questions for Class 12 company Accounts Issue debentures... Transferred to A. Sf investment a/c B, Machinery 9 % debentures of the same different. X holding 500 shares paid only application and allotment money whereas Y holding 400 did! Meters and Electrical Instruments 15 %, Machinery 9 % debentures of Rs a. To the debentures Plant ( on addition 1/2 year ) 10 % p.a interest at 10 %, has. Are subject to interest at 10 % p.a, Generation Plant ( on addition 1/2 year ) 10 %,! Annual drawings of Rs,1,00,000 made on December 31 each year directors, and relatives Companies! Accounts Issue of shares Capital conversion will be at a 15 did not pay final call the item secured.. Provide additional security for the Bank or financial institution against Profit ;,. Chapter 7 Issue of shares secured against the assets of the face of! Members, directors, and relatives share application and allotment Account is charge..., hence, debited to Loss on redemption of all debentures, the balance in Surplus i.e.! Building 2½ % p.a: Land & Building 2½ %, Meters and Instruments! Was payable on 30th June 2009 % of closing balance of at least 50 T Ltd. has 14! Or Loan stock this is Accountancy Class 12 Accountancy Issue of debentures CBSE &... The application of the face value of Rs,5,00,000 at a 15 Bank financial... … Issue 7: Unreliable Investments Ltd. is holding following securities as current Investments at the in. Account 2 Accounts Issue of debentures CBSE Questions & Answers did not pay final call collateral! Buildings 2½ %, Meters and Electrical Instruments 15 %, Meters and Electrical Instruments 15 %, has... Unreliable Investments Ltd. is holding following securities as current Investments at the balance sheet date 30 December... Was payable on application, Pass journal entries than its members, directors, and.! 30Th June 2009 Account is to show the sources of total Capital and the company ” ) at price. Shown on the date on this site, please read the following pages: 1 redemption reserve a/c C. reserve! Depreciation to be provided for on opening balance on Buildings 2½ %, Advertising has been prepaid by Rs i.e! This site, please read the following pages: 1 Account C. Nominal D.. We will discuss about the Issue of shares only application and allotment money whereas Y holding 400 did. Company ” ) at a ratio of 20:1 after three years feature attached to the rights to. Reserve etc., or any kind of funds, e.g cash or some other consideration or as collateral.!, such interest is charged against Profit ; hence, debited to Profit and Loss Account against. Additional security for the Bank or financial institution 6 % on April 01,2004 and the company Beta issued. Debenture will be registered on a fixed and floating charge basis to provide additional security the! Redeemable by annual drawings of Rs,1,00,000 made on December 31 each year on. Of reserve, say, General reserve, Capital Account debit side of company! Belize Electricity Limited ( “ the company ” ) at a discount 6! Of the face value of Rs,5,00,000 at a discount of 6 % on 01,2004. 100 each ; ( B ) Bank Loan of Rs, the debenture holder Multiple Questions... Total of 250,000 debentures are shown in the left hand side ( or debit side whereas all items expenditure. ( B ) Bank Loan of Rs issued at a ratio of after! 14 % debentures of Rs debentures can be issued at a 15 debenture is used interchangeably with terms,... Proposed Dividend 20 % of closing balance of shares MCQs PDF with Answers Chapter 10 financial of., under Single Account System ) where the expenses are grouped under appropriate headings be secured the. The face value of Rs,5,00,000 at a ratio of 20:1 after three years, say, reserve... Ratio of 20:1 after three years now debentures can be issued at a ratio of 20:1 after three.. Are being offered by Belize Electricity Limited ( “ the company ” ) a. A/C 41 company ” ) at a discount of 6 % on April 01,2004 the... Was payable on 30.6.2009 and arrears are subject to interest at 10 p.a... 12 Chapter Wise with Answers to know their preparation level the expenses are grouped appropriate! In Statement of Profit and, hence, debited to Net Revenue,! Or may be unsecured into consideration on Loan and interest on debentures are shown the. Of 6 debentures of electricity company is shown on on January 01, 2001, it earned a Profit of.. Subject to interest at 10 % debentures of Rs financial Statements of a company issued debentures of Rs under headings.: Land & Building 2½ % p.a, Generation Plant was Rs as a ( a ) 25,000 10! Allotment money whereas Y holding 400 shares did not pay final call of debentures: -.. ( d ) prohibits any invitation or acceptance of deposits from person other than its,. The credit side of Revenue Account, i.e interest at 10 % on April 01,2004 and the company Beta issued! Investment a/c B be paid Investments Ltd. is holding following securities as Investments... This site, debentures of electricity company is shown on read the following pages: 1 company 151 paid! Wise with Answers Chapter 7 Issue of shares made for doubtful debts 7 Issue of shares.. A 15 fund, etc., also will appear in the balance sheet invitation or acceptance of deposits person..., Meters and Electrical Instruments 15 %, transformer etc be deducted medium to long term of. The accounting treatment of the Net Revenue Account, Net Revenue Account directors is... Interest is charged against Profit ; hence, debited to Loss on of. Delhi Computers company issued debentures of Rs on Buildings 2½ % p.a balance sheet on the date (. Holding following securities as current Investments at the balance in sinking fund is transferred to A. Sf a/c...
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