List I | List II | ||
A. | Revaluation Reserve | I. | Share Capital |
B. | Issued Capital | II. | Other Non current Assets |
C. | Discount on issue of debentures | III. | Inventories |
D. | Loose tool | IV. | Reserve and Surplus |
The following journal entry appears in the books of Latvion Ltd. :
The discount on issue of debentures is :