Swar Sangam Limited issued 3,000, 9% debentures of ₹ 500 each at a premium of 10%. The amount was payable as follows:
On Application – ₹ 200 per debenture
On Allotment – Balance (including premium)
The debentures were fully subscribed and all amounts were duly received.
Pass the necessary journal entries for issue of debentures in the books of Swar Sangam Limited.
On Application – ₹ 200 per debenture
On Allotment – Balance (including premium)
The debentures were fully subscribed and all amounts were duly received.
Pass the necessary journal entries for issue of debentures in the books of Swar Sangam Limited.
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Solution and Explanation
Top Questions on Issue of Debentures
Mayank Ltd. invited applications for issuing 70,000 equity shares of 100 each. The amount was payable as follows:
On Application – 20 per share
On Allotment – 40 per share
On First Call – 20 per share
On Second and Final Call – Balance
Applications for 1,00,000 shares were received and allotment was made to all the applicants on pro-rata basis. Jay, a shareholder who had applied for 1,000 shares, failed to pay the allotment money and his shares were forfeited immediately after the allotment. Meenakshi, the shareholder of 1,400 shares, failed to pay the first call money and her shares were forfeited just after the first call. The second and final call has not been made.
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निम्नलिखित गद्यांश की सप्रसंग व्याख्या कीजिए:
हर की पौड़ी पर साँझ कुछ अलग रंग में उतरती है। दीया-बाती का समय या कह लो आरती की बेला। पाँच बजे जो फूलों के दोने एक-एक रुपए के बिक रहे थे, इस वक्त दो-दो के हो गए हैं। भक्तों को इससे कोई शिकायत नहीं। इतनी बड़ी-बड़ी मनोकामना लेकर आए हुए हैं। एक-दो रुपए का मुँह थोड़े ही देखना है। गंगा सभा के स्वयंसेवक खाकी वर्दी में मस्तेदी से घूम रहे हैं। वे सबको सीढ़ियों पर बैठने की प्रार्थना कर रहे हैं। शांत होकर बैठिए, आरती शुरू होने वाली है। कुछ भक्तों ने स्पेशल आरती बोल रखी है। स्पेशल आरती यानी एक सौ एक या एक सौ इक्यावन रुपए वाली। गंगा-तट पर हर छोटे-बड़े मंदिर पर लिखा है — ‘गंगा जी का प्राचीन मंदिर।’ पंडितगण आरती के इंतज़ाम में व्यस्त हैं। पीतल की नीलांजलि में सहस्त्र बातियाँ घी में भिगोकर रखी हुई हैं।- CBSE CLASS XII - 2025
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