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Q.23. Debenture Application & Allotment A/c Dr. 95,000 Loss on Issue of Debentures A/c Dr. 10,000 Το 9% Debenture A/c 1,00,000 To Premium on Redemption of Debentures A/c 5,000 On the basis of the above entry, determine the rate of discount at which Rs. 1,00,000, 9% debentures of Rs. 100 each were issued if they were to be redeemed at a premium of 5%.

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Q36. Match List I with List II LIST I A. Capital called only in the event of winding up of the company B. Other name of Registered Capital C. Subscribed Capital is a part of which capital D. A type of capital profit LIST II I. Nominal Capital II. Issued Capital III. Capital Reserve IV. Reserve Capital Choose the correct answer Horn the options given below:

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Q22. Match the blanks in List - I with suitable articles in List - II List-1 (A) Yesterday ______ European called at my office. (B) ______ sun shines bright. (C) Haven't you had ______ dinner yet? (D) I had ______ unexpected encounter. List - II (I) an (II) a (III) the (IV) No article Choose the correct answer from the options given below: (a) (A)-(IV), (B)-(III), (C)-(II), (D)-(1) (b) (A)-(I), (B)-(II), (C)-(IV), (D)-(III) (c) (A)-(II), (B)-(IV), (C)-(I), (D)-(III) (d) (A)-(II), (B)-(III), (C)-(IV), (D)-(1)

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