एक कम्पनी ने ₹ 100 वाले 2000, 5% ऋणपत्र निर्गमित किए। ₹ 10 आवेदन पर,
₹40 आबंटन पर व शेष प्रथम व अंतिम माँग पर देय हैं। समस्त राशि
प्राप्त हो गई। कम्पनी
की पुस्तकों में आवश्यक पंजी प्रविष्टियाँ कीजिए।
Answers
Explanation:
A company issued 2000, 5% debentures of ₹ 100 each. ₹ 10 on application, ₹ 40 is payable on allotment and balance on first and last call. all amount has been received. company
Make necessary register entries in the books of company
Date Particulars L.F Debit Amt Rs Credit
Amt Rs
Bank A/c Dr 20,000
To 5% Debenture Application A/c 20,000
(Debenture application money received
for 2000 debentures at Rs 10 each)
5% Debenture Application A/c Dr 20,000
To 5% Debenture A/c 20,000
(Debenture application money transferred to 5%
Debentures A/c)
5% Debenture Allotment A/c Dr 80,000
To 5% Debentures A/c 80,000
(Debentures allotment money due on 2000
Debentures on Rs 40 each)
Bank A/c Dr 80,000
To 5% Debenture allotment A/c 80,000
(Debenture allotment money received)
5% Debenture First and last call A/c Dr 1,00,000
To 5% Debentures A/c 1,00,000
(Debentures first and last call money due
on 2000 debentures at Rs 50 each(balance))
Bank A/c
To 5% Debenture First and last call A/c Dr 1,00,000
(Debenture first and last call received) 1,00,000
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