Class XII Boards🔥Q2 Issue of Debentures | Lumpsum | Discount - Par | Issue, Interest & Redemption

Описание: In this session, we solve Question 2 of our Debentures series. We focus on the Discount - Par Scenario (Issued at a Discount, Redeemable at Par) using the Lumpsum Method. This is a high-yield topic for both CBSE and ISC Class 12 Board Exams.
📋 What’s Covered in This Video:
• Concept: How to handle the issue of debentures when the company offers a discount.
• Journal Entries: Step-by-step recording of the Issue process.
• Discount Writing Off: Understanding the treatment of "Discount on Issue of Debentures."
• Interest on Debentures: Calculating and passing entries for periodic interest payments.
• Redemption Entries: Final settlement entries when debentures are redeemed at Par.
⏱️ Video Highlights:
00:00 - Introduction & Scenario Breakdown
01:45 - Understanding "Discount on Issue" as a Capital Loss
04:20 - Journal Entries for Receipt & Allotment (Lumpsum)
07:55 - Interest on Debentures & TDS (if applicable)
10:30 - Redemption at Par: The Final Settlement
13:15 - Summary & Exam Presentation Tips
💡 Why Watch This?
• Simplified logic for complex accounting entries.
• Focused on the latest CBSE/ISC syllabus and marking schemes.
• Ideal for quick revision or deep-dive learning.
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