FIRST METHOD 16. Particulars Note Rs. No. I EQUITY AND LIABILITIES Non-Current Liabilities Long-term Borrowings 1 1,60,000 Note to Accounts Particulars Rs. Long-term Borrowings Loan from Bank of Baroda 1,60,000 (Secured by issue of 2000 debentures of Rs. 100 each as collateral security) SECOND METHOD Particulars Dr. (Rs.) Cr. (Rs.) Debenture Suspense a/c Dr. 2,00,000 To 9% Debentures a/c (Being the issue of 1,000 9% debentures of Rs. 100 each as 2,00,000 collateral security for a loan from a bank as per Boards Resolution No. …….. dated ……..) Particulars Note Rs. No. I EQUITY AND LIABILITIES Non-Current Liabilities Long-term Borrowings 1 1,60,000 Notes to Accounts Particulars Rs. Long-term Borrowings Loan from Bank of Baroda 1,60,000 (Secured by issue of 2000 debentures of Rs. 100 each as collateral security) 2,00,000 Less: Debenture suspense 2,00,000 …………..
16. FIRST METHOD Particulars Note No. Rs. I EQUITY AND LIABILITIES Non-Current Liabilities Long-term Borrowings 1 1,60,000 Note to Accounts Particulars Rs. Long-term Borrowings Loan from Bank of Baroda (Secured by issue of 2000 debentures of Rs. 100 each as collateral security) 1,60,000 SECOND METHOD Particulars Dr. (Rs.) Cr. (Rs.) Debenture Suspense a/c Dr. To 9% Debentures a/c (Being the issue of 1,000 9% debentures of Rs. 100 each as collateral security for a loan from a bank as per Boards Resolution No. …….. dated ……..) 2,00,000 2,00,000 Particulars Note No. Rs. I EQUITY AND LIABILITIES Non-Current Liabilities Long-term Borrowings 1 1,60,000 Notes to Accounts Particulars Rs. Long-term Borrowings Loan from Bank of Baroda (Secured by issue of 2000 debentures of Rs. 100 each as collateral security) 2,00,000 Less: Debenture suspense 2,00,000 1,60,000 …………..