Journalise the following:
(a) A debentures issued at ₹ 95, rapable at ₹ 100.
(b) A debentures issued at ₹ 95, repayable at ₹ 105.
(c) A debentures issued at ₹ 100, rapayable at ₹ 105.
The face value of debentures is ₹ 100 in each of the above cases.

Pass Journal entries for issue of debentures in each of the following alternative cases: (i) 10% Debentures of ₹ 100 each issued at ₹ 100, rapayable at ₹ 100. (ii) 10% Debentures of ₹ 100 each issued at ₹ 95, rapayable at ₹ 100. (iii) 10% Debentures of ₹ 100 each issued at ₹ 105, rapayable at ₹ 100. (iv) 10% Debentures of ₹ 100 each issued at ₹ 100, rapayable at ₹ 105. (v) 10% Debentures of ₹ 100 each issued at ₹ 95, rapayable at ₹ 105. (vi) 10% Debentures of ₹ 100 each issued at ₹ 105, rapayable at ₹ 110.

Pass necessary Journal entries relating to the issue of debentures for the following: (a) Issued ₹ 28,000, 10% Debentures of ₹ 100 each at a premium of 15% redeemable at par. (b) Issued ₹ 30,000, 10% Debentures of ₹ 100 each at premium of 10% and redeemable at premium of 15%. (c) Issued ₹ 80,000, 10% Debentures of ₹ 100 each at par rapayable at a premium of 10%.

Pass necessary Journal entries relating to the issue of debentures for the following: (a) Issued ₹ 4,00,000, 9% Debentures of ₹ 100 each at a premium of 8% redeemable at 10% premium. (b) Issued ₹ 6,00,000, 9% Debentures of ₹ 100 each at par, repayable at a premium of 10%. (c) Issued ₹ 10,00,000, 9% Debentures of ₹ 100 each at a premium of 5%, redeemable at par.

Journalise the following transactin at the time of issue of 12% Debentures: Nanden Ltd. issued ₹ 90,000, 12% Debentures of ₹ 100 each at a discount of 5% redeemable at 110%.

Pass Journal entries in the following cases: (a) A Co.Ltd. Issued ₹ 40,000, 12% Debentures at a Premium of 5% redeemable at par. (c) A Co.Ltd. Issued ₹ 40,000, 12% Debentures at a par redeemable at 105 premium. (d) A Co.Ltd. Issued ₹ 40,000, 12% Debentures at a discount of 5% and redeemable at 5% premium. (e) A Co.Ltd. Issued ₹ 40,000, 12% Debentures at a premium of 10% redeemable at 110%

Pass necessary Journal entries for the issue of debentures in the following cases: (a) ₹ 40,000, 12% Debentures of ₹ 100 each issued at a premiuma of 5% redeemable at par. (b) ₹ 70,000, 12% Debentures of ₹ 100 each issued at a premium of 5% redeemable at ₹ 110.

Pass necessary Journal entries for the issue of debentures in the following cases: (a) ₹ 40,000, 12% Debentures of ₹ 100 each issued at a discount of 10% redeemable at par. (b) ₹ 80,000, 15% Debentures of ₹ 100 each issued at a premium of 10% redeemable at a premium of 10%.

Bule Ltd. Issued ₹ 8,00,000, 9% Debentures of ₹ 100 each at per and redeemable at 10% premium at the end of sixth year. Pass Journal entries for issue of debentures.

On 1st April, 2018, Welfare Ltd. took over assets of ₹ 3,50,000 and liabilities of ₹ 60,000 of Himalyan Ltd. for the purchase consideration of ₹ 4,40,000. It paid the purchase consideration by issuing 8% Debentures of ₹ 100 each at 10% premium. On the same date it issued another 3,000, 8% Debentures of ₹ 100 each at a discount of 10%, redeemable at a premium of 5% after 5 years. According to the terms of the issue ₹ 30 is payable on application and the balance on the allotment of debentures. You are required to pass Journal entries in the books of Welfare Ltd. to record the above transactions.

Pass Journal entries for the following transactions: Green Ltd. Purchased plant and machinery for ₹ 2,00,000 payable by three months post-dated cheque and balance by issue of 6% Debentures of ₹ 100 each at a discount of 10% . The company has balance of ₹ 10,000 in Securities Premium Reserve. It decided to write off Discount from securities from Securities Premium Reserve up to the balance in the account. 1. Number of Debentures issued =(Purchase Price - Cash Payment)/(Issue Price of Debenture) . =(₹ 20,00,000 - ₹ 65,000)/(₹ 100 - ₹ 10) = (₹ 1,35,000)/(₹ 90) = 1,500 Debentures. Post-dated cheque will be recorded in the books of drawer when it is issued.