CA CPT June 2018 Question Paper Fundamentals of Accounting for online practice

X Ltd. Issued 10,000,12% Debentures of 100 each at Rs. 94 on 1 Jan, 2010. Under the terms of issue l/5th of the debentures are redeemed annually. First redemption on 31/12/10. Calculate discount to be written off in 2013.