Consideration than cash | Issue of debenture | Class 12
Автор: Accountancy Simplified
Загружено: 2025-10-03
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Consideration other than cash | Issue of debenture | class 12
📘 Class 12 Accountancy – Issue of Debentures for Consideration Other than Cash | Full Explanation
Welcome to our detailed lecture on Issue of Debentures for Consideration Other than Cash for Class 12 Accountancy (CBSE/ISC/State Boards).
In this video, we will simplify the concept of debentures and explain how companies issue them as a part of their financial strategies. This topic is one of the most important chapters in Company Accounts for Class 12 and often appears in CBSE Board Exams.
👉 If you are a Class 12 commerce student, preparing for your CBSE 2025 Exams, this video will give you complete clarity on:
What are Debentures?
Meaning of Issue of Debentures for Consideration other than Cash
Types of Considerations (Purchase of Assets, Vendor Payments, etc.)
Journal Entries for Issue of Debentures
Practical Questions and Solutions
Important Notes and Tricks for Board Exams
Previous Year Questions on Debentures
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🔑 Key Highlights of the Topic
Issue of Debentures for Consideration other than Cash means debentures are not issued to collect money directly but instead given to vendors or creditors in exchange for assets, services, or settlements.
Common cases:
1. Debentures issued to a vendor as payment for purchase of assets.
2. Debentures issued to promoters for their services.
3. Debentures issued for settlement of liabilities.
We also cover accounting entries, examples, and exam-oriented questions that will help you score full marks in Class 12 Board Exams.
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📚 Class 12 Accountancy – Company Accounts Syllabus (Relevant Part)
Issue of Shares
Issue of Debentures (at Par, at Premium, at Discount, for Consideration other than Cash)
Redemption of Debentures
Accounting for Debentures
This topic forms a foundation for your CA Foundation, CMA, CS, and B.Com studies as well.
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Class 12 Accountancy Issue of Debenture,
Issue of Debentures for Consideration other than Cash Class 12,
Accountancy Class 12 Company Accounts,
CBSE Class 12 Accountancy Debentures,
Debentures Class 12 Notes,
Debentures Journal Entries,
Debentures Issued to Vendors,
Issue of Debentures Class 12 Board Exam,
Class 12 Accountancy Important Questions 2025,
Debentures Issue Examples Class 12,
CBSE 2025 Accountancy Preparation,
How to solve debenture questions Class 12,
Class 12 Accounts Debentures Solutions,
Debentures Class 12 PDF Notes,
Company Accounts Class 12 Solutions.
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📌 Why Watch This Video?
✔️ Easy explanation in simple language
✔️ Exam-oriented approach with practical
✔️ Covers NCERT + CBSE Board + ISC syllabus
✔️ Best for Class 12 Commerce students preparing for CBSE 2025
✔️ Helpful for competitive exams like CA , Cma
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🔔 Don’t Forget To:
👍 Like this video
💬 Comment your doubts below
📌 Share with your classmates
✅ Subscribe to our channel for more Class 12 Commerce Lectures
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📈 Hashtags
#Class12Accountancy #DebenturesClass12 #IssueOfDebentures #AccountancyLecture #CommerceClass12 #CompanyAccounts #DebenturesForConsiderationOtherThanCash #CBSE2025 #Class12Commerce #DebentureJournalEntries
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