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Issue and Redemption of Debentures

Total questions: 10

Worksheet time: 2hrs 40mins

Name
Class
Date
1.

Debentures represent the

a)

Long-term Borrowings of a Company

b)

The Investment of Equity- Shareholders

c)

Directors share in a Company

d)

Short - Term Borrowings of a Company

2.

Debenture holders are

a)

Owners of the Company

b)

Promoters of the Company

c)

Debtors of the Company

d)

Creditors of the Company

3.

Zero Coupon Bonds are Issued

a)

At Zero interest rate

b)

With Specified Rate of Interest

c)

Without Specified Rate of Interest

d)

None

4.

Interest Payable on Debenture is

a)

an Appropriation of profits of the Company

b)

a charge against profits of the Company

c)

transferred to sinking fund investment account

d)

transferred to general reserve

5.

A Debenture Holder is entitled to

a)

Fixed Dividend

b)

Share in Profit

c)

Voting rights in the Company

d)

Interest at the Fixed Rate

6.

On liquidation of a company, Principal amount of debentures is returned

a)

First of All

b)

Last of All

c)

Before Equity Capital

d)

After Equity Capital

7.

Which of the Following is False

a)

Debenture is a form of public borrowings

b)

It is customary to prefix debentures with the agreed rate of interest

c)

Debenture interest is a charge against profits

d)

the issue price and redemption value of debentures cannot differ

8.

Which of the following is not a characteristics of Bearer Debentures

a)

They are treated as negotiable instruments

b)

their transfer requires a deed of transfer

c)

they are transferable by mere delivery

d)

The interest on it is paid to the holder irrespective of identity

9.

Which of the following statement is false?

a)

At maturity, debenture holders get back their money

b)

Debentures can be forfeited for non-payment of call money

c)

In Company's Balance Sheet, debentures are shown under the head Long term borrowings

d)

Interest on Debentures is a charge against profit

10.

The principal amount of debentures will be repaid by the Company either at the end of a specified period or by installments during the life time of the Company. Such types of debentures are Called

a)

Redeemable Debentures

b)

Irredeemable Debentures

c)

Convertible Debentures

d)

Bearer Debentures