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Question -

R.Ltd. offered 20, 00,000, and 10% Debenture of ₹ 200 each at a discount of 7% redeemable at premium of 8% after 9 years. Record necessary entries in the books of R. Ltd.



Answer -

Books of R.Ltd.

 

Journal

 

Date

Particulars

L.F.

Debit

Amount

Credit

Amount

Bank A/c

Dr.

37,20,00,000

To 10% Debenture Application & Allotment A/c

37,20,00,000

(Debenture Application and Allotment money received

for 20,00,000 10% Debentures @ ₹ 200 each)

10% Debenture Application and Allotment A/c

Dr.

37,20,00,000

Loss on Issue of Debenture A/c

Dr.

3,20,00,000

Discount on Issue of Debentures A/c

Dr.

2,80,00,000

To 10% Debenture A/c

40,00,00,000

To Premium on Redemption of Debentures A/c

3,20,00,000

(Allotment of 20,00,000 debenture @ ₹ 200 each at 7%

discount with the term of  8% premium on redemption)

 

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