Issue of Debentures Syllabus of Accountancy Term 2 Class 12 CBSE

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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

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Marking and Question Pattern of Issue of Debentures chapter

Total Marks8 Marks
Question Pattern for Term 2Yet 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

  1. Issue of Debentures to Promoters
  2. Issue of Debentures to Underwriters
  3. 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

CaseConditions of IssueConditions of Redemption
1.Issued at parRedeemable at par
2.Issued at DiscountRedeemable at par
3.Issued at PremiumRedeemable at par
4.Issued at ParRedeemable at premium
5.Issued at DiscountRedeemable at premium
6.Issued at PremiumRedeemable 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

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Anurag Pathak
Anurag Pathak is an academic teacher. He has been teaching Accountancy and Economics for CBSE students for the last 18 years. In his guidance, thousands of students have secured good marks in their board exams and legacy is still going on. You can subscribe his youtube channel and can download the Android & ios app for free lectures.
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