Issue of Debentures Complete Chapter | CA Foundation Accounts | Company Accounts | ICAI Exams 2024

In this video, the instructor covers the complete chapter on the issue of debentures for the CA Foundation Accounts syllabus. Topics include debenture allotment, accounting treatment, terms of redemption, collateral security, discount loss, premium, and interest. The video explains the legal definition of a debenture under the Companies Act, its characteristics such as being a certificate of indebtedness, specifying redemption dates, and often creating a charge on the company’s assets. The discussion is organized with timestamps: 0:00 Intro, 0:07 Issue of Debentures, 7:52 Debenture Allotment Debit to Debentures, 13:56 Debentures Issue, 16:53 Debentures are Issued With Terms of Redemption, 38:53 Issue of Debenture Part 2, 39:31 Interest on Debentures, 54:19 Interest Accrued But Not Due, 1:10:05 Issue of Debentures as Collateral Security, 1:14:34 Accounting Treatment, 1:34:27 Proportionate Method.