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Question : A Company purchased assets of the book value of Rs.6,00,000 and took Over liabilities of Rs.1,50,000 from Silver  Ltd. It was agreed that the purchase consideration settled at Rs.4,80,000 be paid by issuing debentures of Rs. 100 each at a premium of 10%.

Question:- It was further agreed that any fraction of the debenture be paid in cash. Number of debentures issued will be 

Option 1: 4,300 debentures 

Option 2: 4,400 debentures 

Option 3: 4,000 debentures 

Option 4: 4,363 debentures 


Team Careers360 16th Jan, 2024
Answer (1)
Team Careers360 17th Jan, 2024

Correct Answer: 4,363 debentures


Solution : Answer = 4363 debentures

Net assets = Rs 6,00,000- 1,50,000=  Rs 4,50,000
Purchase consideration = 4,80,000
Goodwill =  Rs 30,000
Number of  debentures = Rs 4,80,000/ 110= 4363.63 debentures.
Hence, the correct option is 4.

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