1.

On 1st July 2007. A Ltd gave notice of their intention to redeem their outstanding Rs. 400,000 8% Debentures on 1st January, 2008 @ Rs.102 each and offered the holders the following options-(a) To subscibe for (i) 6% cumulative preference shares of Rs. 20 each at Rs. 22.50 per share, accepted by debenture holders of Rs. 1,71,000 or (ii) 12% debentures were issued @96% accepted by the holders of Rs.1,44,000 Debentures. (b) Remaining debentures to be redeemed for cash if neither of the option under (a) was accepted. Pass necessary journal entries.

Answer»

(1) Case a (i) – No. of preference shares issued 7752. 

(2) Case a (ii)- No. of debentures issued 1530. 

(3) Remaining 85000 debentures paid in cash.



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