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1. Premium on Redemption of Debentures Account is: A. Personal Account B. Nominal Account C. Real Account D. None of these

2. Debenture Application Accounts is : A. Personal Account B. Real Account C. Nominal Account D. None of these

3. Debenture Allotment Account is : A. Personal Account B. Nominal Account C. Real Account D. None of these

4. Debenture Holders are the:A. Promoters of the companyB. Owners of the company C. Creditors of the company D. Auditors of the company

5. Discount on issue of debentures account is a ….. A. Fictitious Asset B. Current Asset C. Share Capital D. Fixed Asset

6. Securities Premium received on debentures is a…….A. Fixed Asset B. Capital Profit C. Current Asset D. Capital Loss

7. How would you show Debentures in the Balance sheet i.e. under which heading? A. Non-current Liabilities B. Current Liabilities C. Share Capital D. Reserve and Surplus

8. Shareholders get dividend, Debenture holders get: A. Profit B. Interest C. Bonus D. Shares

9. A Debenture is acknowledgment of debt and a contract for the repayment of principal amount with________ A. Dividend B. Profit C. Premium D. Interest

10. A debentures is issued under the ________ of company A. Common seal B. Section 12 of Companies Act C. Rules & Principles D. Registration