Offer of securities or invitation to subscribe securities to a select group of persons by a company (other than by way of public offer) is known as:
Show Hint
- Sweat equity
- Incorporation cost
- Private placement of shares
- Employee stock option plan
The Correct Option is C
Solution and Explanation
Final Answer: Private placement of shares
Top Questions on Partnership Accounts
- Pass necessary journal entries for the following transactions on dissolution of the firm of Rajesh, Somesh and Yogesh after various assets (other than cash) and third party liabilities have been transferred to Realisation Account :
(i) Rajesh took over stock of Rs 4,00,000 at a discount of 20\%.
(ii) Somesh agreed to take over the firm's furniture, not recorded in the books of the firm at Rs 80,000.
(iii) Land and Building of the book value of Rs 60,00,000 was sold for Rs 90,00,000 through a broker who charged 10\% commission.
(iv) Ashish, an old customer, whose account for Rs 70,000 was written off as bad in the previous year, paid 60\% of the amount.
(v) Sundry Creditors of Rs 3,00,000 were settled at a discount of 10\%.
(vi) Realisation expenses amounting to Rs 21,000 were paid by Yogesh.- CBSE CLASS XII - 2025
- Accountancy
- Partnership Accounts
Sudha and Sudhir were partners in a firm sharing profits and losses in the ratio of 4 : 1. On 1st April, 2023, their fixed capitals were ₹12,00,000 and ₹4,00,000 respectively. On 1st July, 2023, Sudha invested ₹2,00,000 as additional capital. On 1st August, 2023, Sudhir withdrew ₹50,000 from his capital.
The partnership deed provided for the following:
(i) Interest on capital @ 6% p.a.
(ii) Interest on drawings @ 8% p.a.
During the year, Sudha withdrew ₹60,000 and Sudhir withdrew ₹40,000 for personal use. After providing interest on capital and charging interest on drawings, the net profit of the firm for the year ended 31st March, 2024 was ₹3,50,000.
Prepare Current Accounts of Sudha and Sudhir.- CBSE CLASS XII - 2025
- Accountancy
- Partnership Accounts
- Shobha, Kalyani and Kaveri were partners in a firm sharing profits and losses in the ratio of 3 : 5 : 2. The firm closes its books on 31st March every year. On 30th June, 2024 Kalyani died. On that date, her capital account showed a credit balance of \rupee~3,00,000. On the same date the firm had a General Reserve of \rupee~1,20,000.
The partnership deed provided for the following on the death of a partner: (i) Balance in her capital account.
(ii) Interest on capital @ 12% p.a.
(iii) Her share in the profits of the firm till the date of her death calculated on the basis of previous year’s profits. The profit of the firm for the year ended 31st March, 2024 was \rupee~2,80,000.
(iv) Her share in the goodwill of the firm. The goodwill of the firm on Kalyani’s death was valued at \rupee~4,00,000.
Prepare Kalyani’s Capital Account to be presented to her executors.- CBSE CLASS XII - 2025
- Accountancy
- Partnership Accounts
- Murthy and Madhavan were partners in a firm sharing profits and losses in the ratio of 3 : 1. They admitted Shriniwas as a new partner in the firm. On admission of Shriniwas, there existed a balance of ₹8,00,000 in debtors account and a balance of ₹50,000 in provision for bad debts account. Debtors of ₹60,000 proved bad and hence were written off. It was decided to maintain a provision for bad debts at 10% of the debtors. The revaluation account will be debited by \_\_\_\_\_ on the reconstitution of the firm.
- CBSE CLASS XII - 2025
- Accountancy
- Partnership Accounts
- Mohan, a partner, withdrew ₹80,000 from the business for his personal use during the year ended 31st March, 2024. Interest on drawings was to be charged @ 12% per annum. Interest on Mohan’s drawings will be:
- CBSE CLASS XII - 2025
- Accountancy
- Partnership Accounts
Questions Asked in CBSE CLASS XII exam
- A charge \( -6 \mu C \) is placed at the center B of a semicircle of radius 5 cm, as shown in the figure. An equal and opposite charge is placed at point D at a distance of 10 cm from B. A charge \( +5 \mu C \) is moved from point ‘C’ to point ‘A’ along the circumference. Calculate the work done on the charge.
- CBSE CLASS XII - 2025
- Electrostatics
‘डा–डा रोटी पाप–पग नीर’ वाले मालवा की वर्तमान स्थिति ‘अपना मालवा खाओ–उजाड़ो सभ्यता में’ पाठ के आधार पर स्पष्ट कीजिए। स्थिति के कारणों को स्पष्ट करते हुए यह भी लिखिए कि इसे कैसे सुधारा जा सकता है ?
- CBSE CLASS XII - 2025
- हिंदी साहित्य
‘बिस्कोहर की माटी’ पाठ में वर्णित ग्रामीण जीवन की झांकी प्रस्तुत कीजिए।
- CBSE CLASS XII - 2025
- हिंदी साहित्य
‘सूरदास की झोंपड़ी’ पाठ के संदर्भ में सच्चे खिलाड़ी की पहचान बताते हुए उदाहरण सहित सिद्ध कीजिए कि सूरदास जीवन रूपी संयम का सच्चा खिलाड़ी था।
- CBSE CLASS XII - 2025
- हिंदी साहित्य
निम्नलिखित पंक्तियों की सप्रसंग व्याख्या कीजिए:
कहते हैं, पर्वत शोभा-निकेतन होते हैं। फिर हिमालय का तो कहना ही क्या!
पूर्व और अपर समुद्र-महौदधि और रत्नाकर – दोनों को दोनों भुजाओं से थामता हुआ
हिमालय ‘पृथ्वी का मानदंड’ कहा जाए तो गलत क्या है? कालिदास ने ऐसा ही कहा था।
इसी के पाद-देश में यह श्रृंखला दूर तक लोटी हुई है, लोग इसे शिवालिक श्रृंखला कहते हैं।
‘शिवालिक’ का क्या अर्थ है? ‘शिवालिक’ या शिव के जटाजूट का निचला हिस्सा तो नहीं है।
लगता तो ऐसा ही है। शिव की लटियायी जटा ही इतनी सूखी, नीरस और कठोर हो सकती है।
वैसे, अलकनंदा का स्रोत यहाँ से काफी दूरी पर है, लेकिन शिव का अलक तो दूर-दूर तक
छितराया ही रहता होगा। संपूर्ण हिमालय को देखकर तो किसी के मन में समाधिस्थ महादेव की
मूर्ति स्पष्ट हुई होगी।- CBSE CLASS XII - 2025
- हिंदी साहित्य