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easyMCQCUET Accountancy 2025 22 May Shift 12026Accountancy
1 mark

Gupta Ltd. issued 1,000 equity shares of each as fully paid-up, to the vendor, in consideration of the purchase of plant and machinery worth . Which of the following entry will be recorded in the company's journal for it?

  1. A
  2. B
  3. C
  4. D

Solution & Step-by-step Explanation

When shares are issued to a vendor for settling purchase consideration:First, on purchase of asset:


Next, on allotment of shares to the vendor:


Hence, the correct journal entry matching the options for the share issuance phase is option D.

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Gupta Ltd. issued 1,000 equity shares of each as fully paid-up, to the vendor, in consideration of the purchase of plant and machinery worth . Which of the following entry will be recorded in the company's journal for it?
A
B
C
D

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