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easyMCQCUET Accountancy 2025 30 May Shift 22026Accountancy
1 mark

Match List-I with List-IIList-I (Type of Debenture)List-II (Explanation)(A) Secured Debentures(I) These debentures do not have a specific charge on the assets of the company.(B) Irredeemable Debentures(II) These debentures are those which are payable on the expiry of the specific period either in lump sum or in installments during the lifetime of the company.(C) Unsecured Debentures(III) It refers to those debentures where a charge is created on the assets of the company for the purpose of payment in case of default.(D) Redeemable Debentures(IV) These debentures are repayable on the winding-up of a company or on the expiry of a long period.Choose the correct answer from the options given below:

  1. A
    (A) - (I), (B) - (II), (C) - (III), (D) - (IV)
  2. B
    (A) - (III), (B) - (IV), (C) - (I), (D) - (II)
  3. C
    (A) - (I), (B) - (II), (C) - (IV), (D) - (III)
  4. D
    (A) - (III), (B) - (II), (C) - (I), (D) - (IV)

Solution & Step-by-step Explanation

Let's trace the terms to their definitions:Secured Debentures (A): Link with (III) as they create a charge on the company assets.Irredeemable Debentures (B): Link with (IV) as they are only repayable during winding up or after a very long period.Unsecured Debentures (C): Link with (I) as they have no asset charge backing.Redeemable Debentures (D): Link with (II) as they are repayable within a defined maturity period during the life of the company.Thus, the match is (A)-(III), (B)-(IV), (C)-(I), (D)-(II).

Practice this question

Try it yourself before checking the explanation above.

Match List-I with List-IIList-I (Type of Debenture)List-II (Explanation)(A) Secured Debentures(I) These debentures do not have a specific charge on the assets of the company.(B) Irredeemable Debentures(II) These debentures are those which are payable on the expiry of the specific period either in lump sum or in installments during the lifetime of the company.(C) Unsecured Debentures(III) It refers to those debentures where a charge is created on the assets of the company for the purpose of payment in case of default.(D) Redeemable Debentures(IV) These debentures are repayable on the winding-up of a company or on the expiry of a long period.Choose the correct answer from the options given below:
A
(A) - (I), (B) - (II), (C) - (III), (D) - (IV)
B
(A) - (III), (B) - (IV), (C) - (I), (D) - (II)
C
(A) - (I), (B) - (II), (C) - (IV), (D) - (III)
D
(A) - (III), (B) - (II), (C) - (I), (D) - (IV)

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