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Question : Y Ltd. purchased assets of Rs. 8,00,000 and liabilities of Rs. 1.00,000 from X Ltd. on 1.4.2018. Rs. 2,00,000 were paid immediately and the balance was paid by issue of Rs. 4,75,000, 10% debentures in Y Ltd __________ account will be _______ with __________.

Option 1: Capital reserve, credited, Rs. 25,000
 

Option 2: Goodwill, debited, Rs. 75,000
 

Option 3: Rs. 4,75,000 and Securities Premium, credited, Rs. 25,000

Option 4:  Rs. 5,00,000 debentures and Securities Premium credited Rs. 25,000
 


Team Careers360 8th Jan, 2024
Answer (1)
Team Careers360 23rd Jan, 2024

Correct Answer: Rs. 4,75,000 and Securities Premium, credited, Rs. 25,000


Solution : Answer = Rs. 4,75,000 and Securities Premium, credited, Rs. 25,000

Purchase consideration = Rs.8,00,000 - Rs.1,00,000 = Rs. 7,00,000 paid, Rs. 2,00,000 in cash and paid Rs. 4,75,000 debentures at a premium of Rs. 25,000.
Hence, the correct option is 3.

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