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easyMCQCUET Accountancy 2025 14 May Shift 12026Accountancy
1 mark

Match List-I with List-IIList-IList-II(A) Secured Debentures(II) Debentures where a charge is created on the assets of the company for the purpose of payment in case of default.(B) Unsecured Debentures(IV) Debentures do not have a specific charge on the assets of the company.(C) Redeemable Debentures(I) Which are payable on the expiry of the specific period either in lump sum or in instalments during the life time of the company.(D) Irredeemable Debentures(III) 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) - (II), (B) - (IV), (C) - (I), (D) - (III)
  2. B
    (A) - (I), (B) - (III), (C) - (II), (D) - (IV)
  3. C
    (A) - (III), (B) - (I), (C) - (IV), (D) - (III)
  4. D
    (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

Solution & Step-by-step Explanation

Reviewing structural debenture definitions:(A) Secured Debentures: Backed by a charge on assets (II).(B) Unsecured Debentures: No specific asset mortgage or lien charge created (IV).(C) Redeemable Debentures: Carry a fixed tenure after which they must be repaid (I).(D) Irredeemable Debentures: Not repayable during the ongoing lifetime of the business except upon dissolution (III).

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Match List-I with List-IIList-IList-II(A) Secured Debentures(II) Debentures where a charge is created on the assets of the company for the purpose of payment in case of default.(B) Unsecured Debentures(IV) Debentures do not have a specific charge on the assets of the company.(C) Redeemable Debentures(I) Which are payable on the expiry of the specific period either in lump sum or in instalments during the life time of the company.(D) Irredeemable Debentures(III) 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) - (II), (B) - (IV), (C) - (I), (D) - (III)
B
(A) - (I), (B) - (III), (C) - (II), (D) - (IV)
C
(A) - (III), (B) - (I), (C) - (IV), (D) - (III)
D
(A) - (III), (B) - (IV), (C) - (I), (D) - (II)

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