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

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.

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In this video:-
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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.

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