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Accountancy Quiz on Issue and Redemption of Debentures

Class XII
Accountancy
Issue and Redemption of Debentures
12 questions
HARD

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1. What is the primary purpose of issuing debentures?

To raise equity capital · To raise debt capital · To distribute profits · To reduce liabilities

2. Which of the following is NOT a characteristic of debentures?

Secured against assets · Fixed interest payment · Ownership in the company · Redeemable after a specified period

3. What type of debenture is redeemable at the option of the company?

Convertible debenture · Non-convertible debenture · Callable debenture · Participating debenture

4. In which account are the expenses related to the issue of debentures recorded?

Debenture Redemption Reserve · Securities Premium Account · Debenture Issue Expenses Account · Profit and Loss Account

5. What is the maximum period for which a debenture can be issued?

5 years · 10 years · 15 years · No maximum limit