CBSE · Class 12 · Accountancy
Accounting for Debentures
Chapter 2.2Accounting for CompaniesCBSE / NCERT · Secondary & Senior Secondary
Topics
Debentures
- Meaning and types
- Issue at par, premium and discount
- Consideration other than cash and terms of redemption
- Debentures as collateral security
- Interest on debentures
- Writing off discount or loss on issue
Learning objectives
- Record an issue of debentures and write off any discount or loss on issue.
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