Master the Accounting of Debentures for Class 12 Accounts! In this "One Shot" video from the Prayas Series, we cover everything from basic concepts to advanced journal entries. What you will learn in this video: ✅ Meaning and Types of Debentures ✅ Issue of Debentures for Cash (Par, Premium, Discount) ✅ Issue of Debentures for Consideration other than Cash ✅ Debentures as Collateral Security ✅ Interest on Debentures & Writing off Loss on Issue Timestamps: 00:00 - Introduction to Prayas Series 02:15 - Meaning of Debentures 10:30 - Journal Entries for Issue 25:45 - Issue for Consideration other than Cash 45:00 - Collateral Security Concepts 01:10:00 - Important Exam Questions & Summary Follow ATC Classes for more: 🔔 Subscribe for more Prayas Series lectures! 📢 Join our Telegram for Notes: [Insert Link] 📸 Follow us on Instagram: [Insert Link] #Class12Accounts #Debentures #CBSE2026 #ATCClasses #PrayasSeries #Accounting #Accountancy