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

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Issue of Debentures Complete Chapter | CA Foundation Accounts | Company Accounts | ICAI Exams 2024 In This Video We Will Discuss Issue of Debentures Complete Chapter All Concepts, Problems and Examples for CA Foundation and CA Foundation Accounts Chapter no-10 has been discussed by Chandan Poddar Sir For CA Foundation Grooming Education. ⚫ CA Foundation 9.0:- ⚫ CA Foundation Individual Courses:- ⚫ Self-Study Set: CA Foundation (For YouTube and Self-Study Students):- ⚫ Perfect Revision: CA Foundation Revision book:- ⚫ CA Foundation Perfect Practice Books:- ⚫ Free All India Challenge Test Series:- ⚫ CA Foundation Past Years Question Paper With Suggested Answers:- ⚫ Download Our Escholars AI App:- In this video:- issue of debentures, issue of debentures ca foundation, issue of debentures as collateral security, ca foundation issue of debentures, loss on issue of debentures account, issue of debentures for consideration other than cash, issue of debentures ca foundation one shot, written off discount loss on issue of debentures, issue of debentures at premium, issue of debentures at discount, issue of debentures at par Time Stamp: 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 Colletral Security 1:14:34 Accounting Treatment 1:34:27 Proportionate Method MEANING OF DEBENTURE: ♦ Debenture means “an instrument in writing issued by a company under its common seal, acknowledging its indebtedness for a certain sum of money and undertaking to repay it on or after a fixed future date.” ♦ According to section 2(30) of Companies Act, 2013 “Debenture include debenture stock, bonds and any other securities of a company, whether constituting a charge on the assets of the company or not.” CHARACTERISTIC FEATURES OF A DEBENTURE: ♦ It is issued by the company and is in the form of a certificate of indebtedness. ♦ It usually specifies the date of redemption. It also provides for the re-payment of principal and interest at specified date or dates. ♦ It generally creates a charge on the undertaking or undertakings of the company. ♦ Usually the words pari passu appear in the terms and conditions of debentures. ----------------------------------------------------------------------------------------------- 𝐖𝐚𝐭𝐜𝐡 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭 𝐨𝐟 𝐂𝐀 𝐅𝐨𝐮𝐧𝐝𝐚𝐭𝐢𝐨𝐧 𝐂𝐨𝐮𝐫𝐬𝐞👇 ----------------------------------------------------------------------------------------------- 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬:- 𝐋𝐚𝐰:- 𝐌𝐚𝐭𝐡𝐬:- 𝐒𝐭𝐚𝐭𝐢𝐬𝐭𝐢𝐜𝐬:- 𝐋𝐑:- 𝐄𝐜𝐨:- Join this channel to get access to perks: CA foundation: Grooming education academy is engaged in providing qualitative commerce education to society at concessional prices. We believe in Research, reasoning and result and thus our learners admit our USP of: "Pioneer in developing concepts". We provide the complete tutorials for CA foundation. To know about the courses and books that best suits your requirement call at our helpline number: 𝟖𝟖𝟖 𝟖𝟖𝟖 𝟎𝟒𝟎𝟐 𝐕𝐢𝐬𝐢𝐭 𝐎𝐮𝐫 𝐖𝐞𝐛𝐬𝐢𝐭𝐞 to know more about the courses available: 𝐉𝐨𝐢𝐧 𝐨𝐮𝐫 𝐭𝐞𝐥𝐞𝐠𝐫𝐚𝐦 𝐜𝐡𝐚𝐧𝐧𝐞𝐥 𝐟𝐨𝐫 𝐝𝐚𝐢𝐥𝐲 𝐮𝐩𝐝𝐚𝐭𝐞𝐬:::: 𝐅𝐚𝐜𝐞𝐛𝐨𝐨𝐤 𝐏𝐚𝐠𝐞: 𝐈𝐧𝐬𝐭𝐚𝐠𝐫𝐚𝐦 𝐏𝐚𝐠𝐞: 𝐓𝐰𝐢𝐭𝐭𝐞𝐫 𝐏𝐚𝐠𝐞:: 𝐋𝐢𝐧𝐤𝐞𝐝𝐈𝐧 𝐏𝐚𝐠𝐞: 𝐏𝐢𝐧𝐭𝐞𝐫𝐞𝐬𝐭 𝐏𝐚𝐠𝐞: #cafoundation #accounts #icai #chandanpoddar