Issue of Debentures Syllabus of Accountancy Term 2 Class 12 CBSE
Looking for detailed syllabus of Issue of Debentures Chapter of Accountancy class 12 CBSE Board for 2021-22 session.
I have discussed all topics of the Issue of debentures chapters in detail
Syllabus of Issue of Debentures chapter of Accountancy class 12 Term 2 CBSE 2021-22
Let’s Discuss
Marking and Question Pattern of Issue of Debentures chapter
| Total Marks | 8 Marks |
| Question Pattern for Term 2 | Yet to be decided by CBSE Board |
Theory Topics of Issue of Debentures chapter of Accountancy class 12
Meaning, Definition, and Characteristics ( Features) of Debentures
Read Here:- What are Debentures its meaning Definition and features
What are the Types of Debentures
Read Here:- What are the major types of Debentures
What is Coupon Rate
Read Here:- What is Coupon Rate in Debentures
What is Bond
Read Here:- What are Bonds
What is Deep Discount and Zero-coupon Bond
Difference between Bond and Debentures
Difference between Debenture and Share
Difference between Debentureholder and Shareholder
Read Here:- Difference between Debentureholder and Shareholder
Difference between Premium on Issue of Debentures and Premium on Redemption of Debentures
Read Here:- Difference between Premium on Issue of Debentures and Premium on Redemption of Debentures
Practical Topics Issue of Debentures chapter of Accountancy class 12 CBSE
Disclosure of Debentures in Balance Sheet in case of long term and short term Borrowings
Journal Entries of Issue of Debentures for Cash at par, premium, discount (Lump Sum and Installments)
Read Here:- Journal Entries of Issue of Debentures at par, at a premium, at discount
Rules to Utilisation of Securities Premium Reserve and Disclosure in Balance Sheet
Journal Entries of Issue of Debentures for Consideration other than cash
- Issue of Debentures to Promoters
- Issue of Debentures to Underwriters
- Issue of Debentures to Vendors
Journal Entries and Accounting Treatment of Debentures as Collateral Security
Read Here:- Journal Entries of Debentures as Collateral Security
Journal Entries of Issue of Debentures from the point of view of Redemption
Six Cases
| Case | Conditions of Issue | Conditions of Redemption |
| 1. | Issued at par | Redeemable at par |
| 2. | Issued at Discount | Redeemable at par |
| 3. | Issued at Premium | Redeemable at par |
| 4. | Issued at Par | Redeemable at premium |
| 5. | Issued at Discount | Redeemable at premium |
| 6. | Issued at Premium | Redeemable at premium |
Read Here:- Journal Entries of Issue of Debentures with terms of Redemption
What are the Journal Entries and where of Premium on Redemption of Debenture is shown in the Balance Sheet?
Read Here:- Accounting Treatment of Redemption of Debentures
Rules to How to write off Discount or Loss on Issue of Debentures and Disclosure in Balance Sheet.
Read Here:- How to write off discount or loss on issue of debentures
