This quiz assesses knowledge on company accounts, focusing on specific accounting practices such as debenture issues, dividends, and share capital management. It is designed for learners to understand capital loss, expenditure treatment, and redemption processes in corporate finance.
Rs. 60,000
Rs. 63,000
Rs. 50,000
Rs. 65,000
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Lump sum payment
Conversion
Draw of lots
All the three
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Rs.40,000
Rs.50,000
Rs.60,000
Rs.70,000
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10 years
8 years
Over the period of redemption
15 years
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Rs.150
Rs.100
Rs.75
Rs.60
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Rs.3200
Rs.3000
Rs.2800
None of the three
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@4 %
@5%
@6%
None of these
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At par
At premium
At discount
All of the three
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Rs. 1500
Rs. 1800
Rs. 2000
None of the three
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Rs.10,000
Rs.8,000
Rs.2,000
Rs.18,000
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10,000 shares
12,000 shares
9,000 shares
None of the three.
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Rs.500
Rs.400
Rs.600
None of the three
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Rs. 50,000
Rs. 40,000
Rs. 30,000
None of the above
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Rs. 4,000
Rs. 1,000
Rs. 5,000
Rs. 10,000
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Rs.40,000
Rs.10,000
Rs.20,000
Rs.8,000
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Rs.2,60,000
Rs.2,50,000
Rs.2,40,000
Rs. 1,60,000
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Rs.2,60,000
Rs.2,50,000
Rs.2,40,000
Rs.1,60,000
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3000 Debentures
3100 Debentures
2800 Debentures
None of the three
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Rs.60,000
Rs.24,000
Rs.36,000
Rs.1,80,000
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Rs.8.00
Rs.0.08 paise
0.80 paise
Rs.80.00
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8,000
10,000
12,000
15,000
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Issue of fully paid bonus shares
Writing off preliminary expenses
Both(a)&(b)
None of the above.
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Rs.20,000
Rs.24,000
Rs.4,000
Rs.1600
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General reserve account
Debenture Redemption in fund A/c
Capital reserve account
None of them.
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Rs. 22,625
Rs. 23,000
Rs. 20,000
None of the three
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16,500
15,000
15,000
None of the three
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Rs.6000
Rs.20000
Rs.10000
Rs.16000
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Credited to Trading A/c
Credited to Profit & Loss A/c
Credited to P & L appropriation A/c
Credited to Debentures Redemption Fund A/c
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Fixed asset
Current asset
Fictitious asset
None of the three
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Authorised capital
Subscribed capital
Issued capital
Called-up capital
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6,000 shares
7,500 shares
9,375 shares
5,000 shares
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Rs.2,000
Rs.3,000
Nil
Rs.10,000
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Goodwill accountby Rs. 1,00,000.
Legal services account by Rs.1,00,000.
Promoter's account by Rs.1,00,000.
Formation expenses account by Rs.1,00,000.
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Rs.2,000
Rs.2,500
Rs.2,800
Rs.1,500
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Rs.3,000
Rs.2,000
Rs.1,500
Rs.1,000
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Rs.15000
Rs.14000
Rs.10000
None of the three
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Interim dividend
Unclaimed dividend
Proposed dividend
None of the three
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5 Shares for every 6 shares applied
4 Shares for every 5 shares applied
6 Shares for every 7 shares applied
None of the above
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Rs. 15,000
Rs.10,000
Rs.5,000
Rs. 1,000
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Rs.3,04,000
Rs.76,000
Rs.3,80,000
Rs.3,00,000
Rs.62,500
Rs.12,500
Rs.37,500
Rs.25,000
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5%
6%
7%
8%
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Rs.10,00,000
Rs.9,84,000
Rs.9,90,000
Rs.9,80,000
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Rs.69,000
Rs.75,000
Rs.70,000
None of the three
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Rs.15,000
Rs.13,500
Rs.85,000
None of the above
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Revenue loss to be charged in the year of issue
Capital loss to be written off from capital reserve
Capital loss to be written off over the tenure of the debentures
Capital loss to be shown as goodwill
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Rs.500
Rs.400
Rs.600
Rs.1,000
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Rs. 13,23,000
Rs.13,00,000
Rs.12,00,000
None of the three
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