Tag: issue of debentures at par, premium, discount, collateral security and for consideration other than cash

630 debentures of Rs. 100 each

700 debentures of Rs. 100 each

770 debentures of Rs. 100 each

600 debentures of Rs. 100 each

True

False

Debenture Capital

Debenture

Loan

Capital

True

False

On the assets side of Balance Sheet

On the debit side of Profit and Loss Account

By way of deduction from the amount of debentures

On the liabilities side of Balance Sheet

Debit Asset A/c; Credit Vendor A/c

Debit Asset A/c; Credit Bank A/c

Debit Asset A/c; Credit Debentures A/c

Debit Debenture A/c; Credit Asset A/c

Debit Debenture A/c; Credit Vendors A/c

For consideration other wise than cash

As collateral security for borrowings from financial institutions

In lieu of dividends

Both (a) and (b)

Dividend

Right prescribed articles

Ownership of the company

Interest at fixed rate

$2\%$

$2.5\%$

$3\%$

$5\%$

$5\%$

$2^{1 _{/2}}\%$

$2\%$

$4\%$