The company purchased plant with a book value of Rs. 1,90,000 from National Victory Company and agreed to pay via issuing 2000, 10% Debentures of Rs. 100 each at a discount of 5%.

Amount that will be credited to 10% Debenture A/c will be:

Debentures issued for consideration other than cash includes, debentures :

(A) Issued to bank as additional security

(B) Issued to vendor

(C) Issued to Public

(D) Issued to creditor

(E) Issued for cash

Choose the correct answer from the options given below :

Match the LIST-I with LIST-II

Choose the correct answer from the options given below:

From Coupon Rate Point of view, Debentures are classified into:

On 1st July/22, Centaur Ltd. issued Rs. 25,00,000 8% debentures of Rs. 100 each as collateral security to first Level Bank against loan dues of Rs. 20,00,000. How much amount will be shown in the Balance sheet?

When debentures are issued at par and are redeemable at a premium, the loss on such issue is debited to :

"If the company fails to repay the loan along with interest, the lender is free to receive his money from the sale of the primary security and if the realisable value of the primary security falls short to cover the entire amount, the lender has the right to invoke the benefit of additional security whereby debentures may either be presented for redemption or sold in the open market".

Identify the type of issue of debentures stated in the above statement.