Issue of Debentures Complete One Shot | Accounts Class 12
Welcome to the ultimate revision class for Issue of Debentures! We dive deep into the numerical aspects, ensuring you master the journal entries for every possible scenario. What’s Covered with Examples in This Class: Basic Issue: Debentures issued at Par, Premium, and Discount (with practical entries). Non-Cash Issue: Accounting for Debentures issued to Vendors (Consideration other than Cash). Collateral Security: Understanding and recording this special issue. The 6 Crucial Cases: Mastering the journal entries for the Issue of Debentures with Terms of Redemption (e.g., issued at discount, redeemable at premium). Interest & Write-Off: Treatment of Interest on Debentures and writing off Loss on Issue of Debentures. 👉 Visit our Telegram Channel for PDF Notes: https://t.me/class12commercenxt 🔥Next Toppers Class 12th Commerce - Prarambh Batch Enroll Now: https://nexttoppers.com/view-courses/... ☎️To Know More About Batch Contact: 📩 Support Email id 👉 [email protected] 📞 Call & WhatsApp 👉 9109771477 Don't miss out on the best CBSE Class 12 board exam preparation – Subscribe now and get ready to score high in Boards 2026 ========================================================================= 00:00 - Introduction 3:37 - Debentures Meaning 5:18 - Difference Between Debentures & Shares 11:48 - Type of Debentures 20:10 - Disclosure of Debentures in the Balance Sheet 22:18 - Issue of Debentures 23:35 - For Cash 38:05 - Shares Issued for Considretion Other Than Cash 47:19 - Questions 1:14:48 - Issue of Debentures of Collateral Security 1:24:13 - Questions 1:33:38 - Concept 1:37:47 - Question 1:51:55 - Intrest on Debentures 2:01:34 - Writting off: Discount or Loss on Issue of Debentures 2:09:34 - Questions 2:24:50 - Thank you ======================================================================== #NextTopperscommerce #NextToppersClass12 #NextToppersClass12commerce #Class12 #CbseExam #CbseClass12 #Class12Board2025 #NcertClass12 #NextToppersClass11And12 #NextToppersClass 11commerce #NextToppers #NextToppers12Preparation
