Class XII Boards🔥Q3 Issue of Debentures | Lumpsum | Premium - Par | Issue, Interest & Redemption

Описание: Welcome back to our Class 12 Accountancy series! In this video, we tackle Question 3, focusing on the Premium - Par Scenario. This is a frequent board exam topic where debentures are issued at a price higher than their face value but redeemed at face value.
📋 In This Video, You Will Learn:
• Security Premium: How to record the 'Securities Premium Account' during the issue.
• Lumpsum Method: Handling the entire application and allotment money in one go.
• Interest on Debentures: Step-by-step journal entries for interest due and payment.
• Redemption at Par: Understanding the accounting flow when the company pays back the face value.
• Presentation: How to write clean, full-mark journal entries in your board answer sheet.
⏱️ Timestamps:
00:00 - Introduction & Concept of Issue at Premium
02:10 - Identifying the Premium Amount & Face Value
04:30 - Journal Entries: Application & Allotment (Premium)
08:15 - Accounting for Interest on Debentures
11:00 - Journal Entries for Redemption at Par
14:20 - Common Mistakes to Avoid & Pro-Tips
🚀 Key Takeaways for Boards:
• Learn why "Securities Premium" is credited.
• Understand the impact of premium on the company's Balance Sheet.
• Master the chronological order of Interest and Redemption entries.
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