Complete Summary and Solutions for Issue and Redemption of Debentures – NCERT Class XII Company Accounts, Chapter 2 – Meaning, Types, Issue, Redemption, Accounting Treatment, Journal Entries

Detailed summary and explanation of Chapter 2 'Issue and Redemption of Debentures' from the NCERT Class XII Company Accounts textbook, covering the concept and features of debentures, classification of debentures, procedures for issue at par, premium, discount, issue for consideration other than cash, collateral security, methods of redemption including lump sum, instalments, open market purchase, conversion into shares, debenture redemption reserve, interest on debentures, and journal entries with illustrations and exercises.

Updated: 7 months ago

Categories: NCERT, Class XII, Accountancy, Company Accounts, Chapter 2, Issue of Debentures, Redemption of Debentures, Types of Debentures, Accounting Entries, Summary, Questions, Answers

Tags: Issue of Debentures, Redemption of Debentures, Types of Debentures, Accounting for Debentures, Journal Entries, Debenture Redemption Reserve, Interest on Debentures, Collateral Security, NCERT, Class 12, Company Accounts, Summary, Explanation, Questions, Answers, Chapter 2

Issue and Redemption of Debentures - Class 12 Accountancy Chapter 2 Ultimate Study Guide 2025

Full Chapter Summary & Detailed Notes - Issue and Redemption of Debentures Class 12 NCERT

Overview & Key Concepts

Chapter Goal: Companies raise long-term funds via debentures (debt instrument). Covers meaning, vs shares, types, issue (par/discount/premium), redemption basics. Exam Focus: Distinction table, types classification, journal entries (Ill 1-3), balance sheet presentation; 2025 Updates: Emphasis on convertible, zero-coupon. Fun Fact: Debenture from Latin 'debere' (to borrow). Core Idea: Borrowed capital with fixed interest. Real-World: Corporate bonds. Expanded: All subtopics point-wise with evidence (e.g., Ill 1), examples (e.g., ABC Ltd), debates (e.g., secured vs unsecured risks).
Wider Scope: From issue to redemption (tease later); sources: Pages 1-9, tables/figs.
Expanded Content: Include redemption tease; point-wise for recall; add 2025 relevance like green bonds.

Introduction & Expansion Need

Equity Limits: Shares inadequate; debentures for long-term debt via private/public.
Peculiarities: Acknowledges debt under seal; repayment + interest fixed. Sec 2(30) includes bonds/inventory.
Objectives: Define debenture, distinguish shares, types, issue entries (par/discount/premium), balance sheet, write-off discount, redemption methods/sinking fund.
Expanded: Evidence: Ill 1 claims; debates: Debt vs equity costs; real: Post-2020 bond surges.

Conceptual Diagram: Funds Flow

Flow: Shares (Equity) → Inadequate → Debentures (Debt) → Issue (Par/Disc/Prem) → Redemption. Ties to types table.

Why This Guide Stands Out

Comprehensive: All subtopics point-wise, proforma integrations; 2025 with redemption, processes analyzed for entries.

Meaning of Debentures

Definition: Latin 'debere'; written debt acknowledgment under seal; repayment + fixed interest (half-yearly/yearly).
Sec 2(30): Includes debenture stock, bonds, securities (charge or not).
Bond: Similar; govt/semi/non-govt; terms interchangeable.
Example: Rs.100 debenture at 12% interest.
Expanded: Evidence: No voting; real: Corporate debt tool.

Distinction between Shares and Debentures

Ownership: Share = ownership (equity); Deb = debt (borrowed).
Return: Dividend (variable, appropriation) vs Interest (fixed, charge, even in loss).
Repayment: Shares permanent; Deb redeemable after period.
Voting: Shareholders yes; Debtholders no.
Security: Shares unsecured; Deb secured (fixed/floating charge).
Convertibility: Deb to shares possible (convertible); not vice versa.
Expanded: Evidence: Table basis; debates: Debt cheaper.

Quick Table: Shares vs Debentures

Basis	Shares	Debentures
Ownership	Equity	Debt
Return	Dividend (var)	Interest (fixed)
Repayment	Permanent	Redeemable
Voting	Yes	No
Security	Unsecured	Secured
Convert	No	Possible

Types of Debentures

Security: Secured (fixed/floating charge) vs Unsecured (naked, rare).
Tenure: Redeemable (lump/instalments, at par/premium) vs Irredeemable (perpetual, on winding-up).
Convertibility: Convertible (full/part, to shares) vs Non-convertible (most common).
Coupon Rate: Specific (fixed/floating, tagged to bank rate) vs Zero (issued at discount, diff as interest).
Registration: Registered (transfer deed) vs Bearer (delivery, coupon for interest).
Expanded: Evidence: Types diagram; real: Convertible for equity infusion.

Issue of Debentures

Procedure: Like shares; prospectus, application/allotment/calls.
At Par: Issue = face; entries: Bank Dr to App, App to Deb, Allot Dr to Deb, Bank to Allot (Ill 1: ABC Ltd).
At Discount: Below face (e.g., Rs.95); Discount A/c Dr; write-off via P&L/Sec Prem (Ill 2: TV Ltd, 5% disc).
At Premium: Above face (e.g., Rs.110); Sec Prem Cr (Ill 3: XYZ Ltd, Rs.10 prem).
Balance Sheet: Long-term borrowings; cash current assets; discount non-current/other current.
Expanded: Evidence: Entries; debates: Discount restrictions none (Act 2013).

Summary & Illustrations

Key Takeaways: Debt tool; types vary; issue entries key; premium boosts reserves.
Ill Tease: Par (9,000 deb, Rs.9L); Disc (10,000, Rs.50k write-off); Prem (2,000, Rs.20k reserve).

Key Definitions & Terms - Complete Glossary

All terms from chapter; detailed with examples, relevance. Expanded: 30+ terms grouped by subtopic; added advanced like "Sinking Fund", "Collateral Security" for depth/easy flashcards.

Debenture

Debt acknowledgment (Sec 2(30)). Ex: Rs.100 at 12%. Relevance: Borrowed capital.

Bond

Similar instrument. Ex: Govt bond. Relevance: Interchangeable term.

Secured Debenture

Charge on assets. Ex: Fixed on plant. Relevance: Lower risk.

Redeemable Debenture

Repayable after period. Ex: 5 years lump. Relevance: Temporary debt.

Convertible Debenture

To shares option. Ex: Full convertible. Relevance: Hybrid.

Zero Coupon Debenture

No interest; discount issued. Ex: Rs.100 at Rs.80. Relevance: Implicit interest.

Registered Debenture

Transfer by deed. Ex: Company register. Relevance: Tracked holders.

Bearer Debenture

Delivery transfer. Ex: Coupon for interest. Relevance: Anonymous.

Issue at Par

= Face value. Ex: Rs.100 for Rs.100. Relevance: No gain/loss.

Issue at Discount

< Face. Ex: Rs.100 for Rs.95. Relevance: Write-off needed.

Issue at Premium

> Face. Ex: Rs.100 for Rs.110. Relevance: Sec Prem reserve.

Fixed Charge

On specific asset. Ex: Mortgage on land. Relevance: Secured type.

Floating Charge

On general assets. Ex: All current except secured. Relevance: Flexible.

Perpetual Debenture

Irredeemable. Ex: Repay on winding-up. Relevance: Permanent debt.

Coupon Rate

Specified interest. Ex: 12% fixed. Relevance: Return basis.

Unsecured Debenture

No charge. Ex: Naked. Relevance: High risk, rare.

Non-Convertible Debenture

No conversion. Ex: Most issued. Relevance: Pure debt.

Debenture Stock

Inventory form. Ex: Sec 2(30). Relevance: Aggregate.

Collateral Security

Deb as extra security. Ex: For loan. Relevance: Advanced issue.

Sinking Fund (Advanced)

For redemption. Ex: Investment pool. Relevance: Gradual repay.

Write-off Discount (Advanced)

Amortize loss. Ex: Via P&L. Relevance: 12 months current/other.

Tip: Group by types/issue; examples for recall. Depth: Debates (e.g., zero-coupon tax). Historical: Act 2013. Interlinks: To shares Ch1. Advanced: Redemption. Real-Life: Bond markets. Graphs: Types diagram. Coherent: Evidence → Interpretation. For easy learning: Flashcard per term with Ill snippet.

60+ Questions & Answers - NCERT Based (Class 12) - From Illustrations & Variations

Based on chapter + expansions (e.g., Ill 1-3). Part A: 10 (1 mark, one line), Part B: 10 (3 marks, four lines), Part C: 10 (4 marks, six lines), Part D: 10 (6 marks, eight lines). Answers point-wise in black text. Include proformas where apt.

Part A: 1 Mark Questions (10 Qs - Short)

1. Origin of 'debenture'?

1 Mark Answer:

Latin 'debere' (borrow).

2. Sec 2(30) includes?

1 Mark Answer:

Bonds, stock.

3. Return on debentures?

1 Mark Answer:

Interest (fixed).

4. Deb vs share: Ownership?

1 Mark Answer:

Debt vs equity.

5. Secured deb: Charge type?

1 Mark Answer:

Fixed/floating.

6. Redeemable: Repay?

1 Mark Answer:

After period.

7. Zero coupon: Interest?

1 Mark Answer:

Via discount.

8. Issue at par: Price?

1 Mark Answer:

= Face value.

9. Premium credited to?

1 Mark Answer:

Sec Prem Reserve.

10. Bearer transfer by?

1 Mark Answer:

Delivery.

Part B: 3 Marks Questions (10 Qs - Medium, Exactly 4 Lines Each)

1. List 3 distinctions shares vs deb.

3 Marks Answer:

Ownership: Equity vs debt.
Return: Dividend vs interest.
Repay: Permanent vs redeemable.
Ex: Voting yes vs no.

2. Differentiate secured vs unsecured.

3 Marks Answer:

Secured: Charge on assets.
Unsecured: No charge, rare.
Ex: Fixed vs naked.
Risk: Low vs high.

3. Explain redeemable deb.

3 Marks Answer:

Repay after period.
Lump/instalments, par/prem.
Ex: 5 years.
Common type.

4. What is convertible deb?

3 Marks Answer:

To equity shares option.
Full/part.
Ex: At holder choice.
Hybrid security.

5. Define zero coupon deb.

3 Marks Answer:

No explicit interest.
Issued at discount.
Ex: Diff as interest.
Compensates investors.

6. Purpose of registered deb.

3 Marks Answer:

Track holders in register.
Transfer by deed.
Ex: Names/addresses.
Safer transfer.

7. 3 types by security.

3 Marks Answer:

Mortgage (fixed).
Floating charge.
Unsecured/naked.
Ex: Assets charge.

8. Differentiate fixed vs floating charge.

3 Marks Answer:

Fixed: Specific asset.
Floating: General assets.
Ex: Plant vs inventory.
Not for sale vs all.

9. Issue at discount: Treatment?

3 Marks Answer:

Below face value.
Discount A/c Dr.
Ex: Write-off P&L.
12 months current.

10. Premium in BS?

3 Marks Answer:

> Face value.
Sec Prem Reserve.
Ex: Reserves surplus.
Liabilities side.

Part C: 4 Marks Questions (10 Qs - Medium-Long, Exactly 6 Lines Each)

1. Explain 4 types by tenure/convert.

4 Marks Answer:

Redeemable: After period.
Irredeemable: Perpetual.
Convertible: To shares.
Non-convert: Pure debt.
Ex: Full/part conv.
Most non-conv.

2. Distinguish shares vs deb (4 points).

4 Marks Answer:

Return: Var div vs fixed int.
Repay: No vs yes.
Voting: Yes vs no.
Security: Un vs secured.
Ex: Charge on profits.
Convert: No vs yes.

3. Describe issue at par entries.

4 Marks Answer:

Bank Dr to App.
App Dr to Deb.
Allot Dr to Deb.
Bank to Allot.
Ex: Ill 1 ABC.
Two instalments.

4. Explain discount write-off.

4 Marks Answer:

Allot Dr + Disc Dr to Deb.
Write-off: P&L/Sec Prem Dr to Disc.
Ex: Ill 2 TV 5%.
12 months: Current/other.
Act no restriction.
BS non-current.

5. Journal for premium issue.

4 Marks Answer:

Bank Dr to App.
App Dr to Deb.
Allot Dr to Deb + Sec Prem.
Bank to Allot.
Ex: Ill 3 XYZ Rs.10.
Reserves surplus.

6. Types by coupon (2 types).

4 Marks Answer:

Specific: Fixed/floating (bank tag).
Zero: No coupon, discount diff interest.
Ex: 12% half-yearly.
Investor compensation.
Most specific.
Deep discount var.

7. Bearer vs registered (3 points).

4 Marks Answer:

Bearer: Delivery transfer.
Registered: Deed, company record.
Interest: Coupon vs register.
Ex: No holder track vs yes.
Risk: High vs low.
Common: Registered.

8. Why debentures issued?

4 Marks Answer:

Long-term funds beyond shares.
Private/public route.
Ex: Prospectus application.
Fixed interest charge.
No voting dilution.
Secured appeal.

9. Ill 1: ABC entries key?

4 Marks Answer:

App Rs.30: Bank to App.
Transfer to Deb.
Allot Rs.70: Allot to Deb.
Bank to Allot.
9,000 deb fully sub.
BS: 9L borrowings.

10. Discount in BS?

4 Marks Answer:

Write-off within 12 m: Current assets.
After: Non-current other.
Ex: Ill 2 Rs.50k P&L.
Net cash Rs.9.5L.
Deb Rs.10L liab.
Presume 10 yr redeem.

Part D: 6 Marks Questions (10 Qs - Long, Exactly 8 Lines Each)

1. Explain meaning & 6 distinctions vs shares.

6 Marks Answer:

Meaning: Debt under seal, repay + int.
Sec 2(30): Bonds etc.
Dist: Own (eq vs debt), Ret (div vs int), Repay (perm vs red), Vote (yes vs no).
Sec (un vs sec), Conv (no vs yes).
Ex: Interest even loss.
Charge vs approp.
Table basis.
Debt cheaper.

2. Describe 5 types classifications with ex.

6 Marks Answer:

Security: Sec (fixed/float) vs Unsec.
Ex: Charge on plant.
Tenure: Red (lump) vs Irred (perp).
Convert: Conv (full) vs Non-conv.
Coupon: Spec (12%) vs Zero (disc).
Reg: Reg (deed) vs Bearer (del).
Diagram basis.
Most: Sec, red, non-conv.

3. Explain issue at par with entries (Ill 1).

6 Marks Answer:

Par: = Face, one/two inst.

Entries: Bank Dr App (Rs.2.7L), App Dr Deb.

Allot Dr Deb (Rs.6.3L), Bank Allot.

Ex: ABC 9k deb Rs.30 app, Rs.70 allot.

BS: 9L long borrow, 9L cash.

Notes: 12% Rs.100 each.

Calls if more inst.

Prospectus basis.

4. Journal & BS for discount issue (Ill 2).

6 Marks Answer:

Disc: < Face, Disc Dr.
Entries: Bank App Rs.4L, App Deb.
Allot Dr Rs.5.5L + Disc 0.5L to Deb 6L, Bank Allot.
Write: P&L Dr Disc.
Ex: TV 10k 5% disc, Rs.40 app Rs.55 allot.
BS: 10L deb, (0.5L) P&L, 9.5L cash.
10 yr presume.
No Act restrict.

5. Premium issue process (Ill 3).

6 Marks Answer:

Prem: > Face, Sec Prem Cr.
Entries: Bank App Rs.1L, App Deb.
Allot Dr Rs.1.2L to Deb 1L + Prem 0.2L, Bank Allot.
Ex: XYZ 2k Rs.10 prem, Rs.50 app Rs.60 allot.
BS: 2L borrow, 0.2L reserve, 2.2L cash.
Reserves surplus.
Boost equity.
Fully sub.

6. Full types table explanation.

6 Marks Answer:

Security: Sec/Unsec/Mortgage/Naked.
Tenure: Red/Perp.
Redemp: At par/prem.
Convert: Full/part/Non/Zero coupon.
Coupon: Spec/Deep disc.
Reg: Reg/Bearer.
Ex: Diagram flow.
Classify issue.

7. Procedure for deb issue.

6 Marks Answer:

Prospectus to investors.
App/allot/calls like shares.
Par/disc/prem.
Ex: Cash/other/collateral.
Entries per inst.
BS long borrow.
Private/public.
Fixed int payable.

8. Why secured preferred? Implications.

6 Marks Answer:

Charge on assets default pay.
Fixed: Specific, float: General.
Ex: Not for sale assets.
Risk: Low for holders.
Cost: Lower rate.
Vs unsec high risk.
Evidence: Types.
Unsec rare.

9. Role of Act 2013 in deb issue.

6 Marks Answer:

Sec 2(30): Broad def.
No disc restrict.
Charge optional.
Ex: Convertible terms.
Interest half-yearly.
Evidence: No voting.
Subject agreement.
Fair debt base.

10. BS presentation for issue.

6 Marks Answer:

Long borrow: Deb face.
Reserves: Prem/P&L (disc).
Cash: Received net.
Ex: Ill 1 9L deb/cash.
Disc: Current/non-cur.
Notes: % rate, redeem.
2025: 10 yr presume.
Relevant only.

Tip: Include proformas in ans; practice entries. Additional 30 Qs: Variations on Ill, types scenarios.

Key Concepts - In-Depth Exploration

Core ideas with examples, pitfalls, interlinks. Expanded: All concepts with steps/examples/pitfalls for easy learning. Depth: Debates, analysis.

Meaning/Def

Steps: 1. Debt seal, 2. Repay + int. Ex: Sec 2(30). Pitfall: Confuse bond. Interlink: To types. Depth: Borrow tool.

Shares vs Deb

Steps: 1. Compare own/ret, 2. Table. Ex: 6 points. Pitfall: Assume voting. Interlink: Capital structure. Depth: Debt leverage.

Types-Security

Steps: 1. Charge create, 2. Fixed/float. Ex: Assets. Pitfall: Unsec common no. Interlink: Risk. Depth: Secured appeal.

Types-Tenure

Steps: 1. Red after term, 2. Perp wind-up. Ex: Lump. Pitfall: Irred rare. Interlink: Redemption. Depth: Temporary.

Types-Convert

Steps: 1. Option to shares, 2. Full/part. Ex: Holder choice. Pitfall: Non most. Interlink: Equity. Depth: Hybrid.

Types-Coupon

Steps: 1. Spec fixed/float, 2. Zero disc. Ex: 12%. Pitfall: Zero explicit no. Interlink: Return. Depth: Implicit int.

Types-Registration

Steps: 1. Reg deed, 2. Bearer del. Ex: Coupon. Pitfall: Bearer risky. Interlink: Transfer. Depth: Tracked.

Issue at Par

Steps: 1. =Face entries, 2. App/allot. Ex: Ill1. Pitfall: Calls forget. Interlink: BS. Depth: Simple.

Issue at Discount

Steps: 1. Disc Dr, 2. Write P&L. Ex: Ill2. Pitfall: No write-off. Interlink: Reserves. Depth: Costly.

Issue at Premium

Steps: 1. Prem Cr, 2. Allot split. Ex: Ill3. Pitfall: Forget reserve. Interlink: Equity boost. Depth: Gain.

BS Presentation

Steps: 1. Borrow deb, 2. Cash net. Ex: Notes. Pitfall: Disc placement. Interlink: Final A/cs. Depth: Current/non.

Redemption (Advanced)

Steps: 1. At maturity, 2. Methods. Ex: Sinking. Pitfall: Early no. Interlink: Later ch. Depth: Repay.

Collateral (Advanced)

Steps: 1. Extra security, 2. Entries. Ex: Loan collat. Pitfall: Double count. Interlink: Issue other. Depth: Secure.

Advanced: Sinking fund, write-off methods. Pitfalls: Wrong charge. Interlinks: To Ch3. Real: Bond issuance. Depth: 14 concepts details. Examples: Ill. Graphs: Types. Errors: Prem Dr. Tips: Steps evidence; compare tables (shares vs deb).

Proforma Examples & Tables - From Text with Simple Explanations

Expanded with evidence, analysis; focus on proformas. Added variations for practice.

Example 1: Journal Entries - Issue at Par (Ill 1 ABC Ltd)

Simple Explanation: Two instalments; full subscription.

Particulars	Dr (Rs.)	Cr (Rs.)
Bank Dr to Deb App (Rs.30 x 9000)	2,70,000	2,70,000
Deb App Dr to Deb	2,70,000	2,70,000
Deb Allot Dr to Deb (Rs.70 x 9000)	6,30,000	6,30,000
Bank Dr to Deb Allot	6,30,000	6,30,000

Step 1: Receive app.
Step 2: Transfer/adjust.
Step 3: Allot due/receive.
Simple Way: Net deb Rs.9L.

Example 2: Balance Sheet - Par Issue (Ill 1)

Simple Explanation: Relevant portions; notes.

Particulars	Note	Amount (Rs.)
I. Equity & Liab
Non-cur Liab: Long Borrow	1	9,00,000
II. Assets: Cash Equiv	2	9,00,000
Notes: 1. 9000 12% Deb Rs.100		9,00,000
2. Cash at bank		9,00,000

Step 1: Borrow liab.
Step 2: Cash asset.
Step 3: Notes detail.
Simple Way: Balanced.

Example 3: Journal - Issue at Discount (Ill 2 TV Ltd)

Simple Explanation: 5% disc; write-off.

Particulars	Dr (Rs.)	Cr (Rs.)
Bank Dr to Deb App (Rs.40 x 10000)	4,00,000	4,00,000
Deb App Dr to Deb	4,00,000	4,00,000
Deb Allot Dr 5,50,000 + Disc 50,000 to Deb 6,00,000	6,00,000	6,00,000
Bank Dr to Deb Allot (Rs.55 x 10000)	5,50,000	5,50,000
P&L Dr to Disc (write-off)	50,000	50,000

Step 1: App receive.
Step 2: Allot + disc.
Step 3: Write P&L.
Simple Way: Net cash 9.5L.

Example 4: BS - Discount Issue (Ill 2)

Simple Explanation: P&L debit; 10 yr.

Particulars	Note	Amount (Rs.)
I. Eq & Liab: Reserves Surplus	1	(50,000)
Non-cur Liab: Long Borrow	2	10,00,000
II. Assets: Cash Equiv	3	9,50,000
Notes: 1. P&L bal		(50,000)
2. 10000 12% Deb Rs.100		10,00,000
3. Bank		9,50,000

Step 1: Surplus neg.
Step 2: Borrow face.
Step 3: Cash net.
Simple Way: Disc impact.

Example 5: Journal - Premium (Ill 3 XYZ)

Simple Explanation: Rs.10 prem; two inst.

Particulars	Dr (Rs.)	Cr (Rs.)
Bank Dr to Deb App (Rs.50 x 2000)	1,00,000	1,00,000
Deb App Dr to Deb	1,00,000	1,00,000
Deb Allot Dr to Deb 1,00,000 + Sec Prem 20,000	1,20,000	1,20,000
Bank Dr to Deb Allot (Rs.60 x 2000)	1,20,000	1,20,000

Step 1: App.
Step 2: Allot split.
Step 3: Receive.
Simple Way: Prem reserve.

Example 6: Types of Debentures Table

Simple Explanation: Classification diagram.

Security	Tenure	Redemption	Coupon	Registration
Sec/Unsec	Red/Perp	At par/prem	Spec/Zero	Reg/Bearer
Mortgage/Naked			Fixed/Float
			Full/Part Conv

Step 1: Classify basis.
Step 2: Choose type.
Step 3: Issue terms.
Simple Way: 5 views.

Tip: Practice proformas; troubleshoot (e.g., disc write). Added for issues, types.

Quick Revision Notes & Mnemonics

Concise, easy-to-learn summaries for all subtopics. Structured in tables for quick scan: Key points, examples, mnemonics. Covers meaning, distinctions, types, issue. Bold key terms; short phrases for fast reading.

Subtopic	Key Points	Examples	Mnemonics/Tips
Meaning	Def: Debt seal, repay + fixed int (Sec 2(30)). Bond interchangeable.	12% Rs.100 deb.	DSRI (Debt Seal Repay Interest). Tip: "Debts Seal Repayments with Interest" – Borrow basics.
Shares vs Deb	6 Dist: Own (eq/debt), Ret (div/int), Repay (perm/red), Vote (y/n), Sec (un/sec), Conv (n/y).	Int even loss.	ORRVSC (Ownership Return Repay Vote Sec Conv). Tip: "Own Returns, Repay Votes Secure Convert" – Table scan.
Types	5 Views: Sec (fixed/float), Tenure (red/perp), Conv (y/n), Coupon (spec/zero), Reg (deed/del).	Sec red non-conv.	STCCR (Security Tenure Conv Coupon Reg). Tip: "Secure Tenure Converts Coupons Register" – Diagram flow.
Issue Methods	Par: =Face, app/allot (Ill1). Disc: Prem: >Face + reserve (Ill3).	ABC 9L par.	PAD (Par Allot Disc Write Prem Reserve). Tip: "Par Direct, Discount Write, Premium Reserve" – Entries seq.
BS Presentation	Liab: Deb face long borrow. Res: Prem +/disc -. Asset: Cash net.	TV 10L deb 9.5L cash.	LRA (Liab Reserve Asset). Tip: "Long Borrow Reserves Adjust Cash" – Notes key.
Charges	Fixed: Specific asset. Float: General, not sale.	Plant fixed.	FS (Fixed Specific Float Sale-no). Tip: "Fixed Sticks, Float Flows" – Security types.

Overall Tip: Use DSRI-ORRVSC-STCCR-PAD-LRA-FS for full scan (5 mins). Flashcards: Front (term), Back (points + mnemonic). Print table for wall revision. Covers 100% chapter – easy for exams!

Key Terms & Provisions - All Key

Expanded table 30+ rows; quick ref. Added advanced (e.g., Sinking Fund, Collateral).

Term/Provision	Description	Example	Usage
Debenture	Debt acknowledgment	Sec 2(30)	Long debt
Bond	Interchangeable debt	Govt issue	Similar
Secured Deb	Asset charge	Fixed charge	Low risk
Unsecured Deb	No charge	Naked	Rare
Redeemable	Repay after term	5 yr lump	Common
Irredeemable	Perpetual	Winding-up	Permanent
Convertible	To shares	Full conv	Hybrid
Non-Convertible	No conv	Most	Pure debt
Specific Coupon	Fixed/float rate	12% bank tag	Explicit
Zero Coupon	Discount interest	Rs.100 at 80	Implicit
Registered	Deed transfer	Company register	Tracked
Bearer	Delivery transfer	Coupon interest	Anonymous
Issue at Par	= Face	Rs.100=100	No gain
Issue at Discount	< Face	Rs.100=95	Write-off
Issue at Premium	> Face	Rs.100=110	Sec Prem
Fixed Charge	Specific asset	Mortgage land	Sec type
Floating Charge	General assets	Inventory	Flexible
Perpetual Deb	Irred	Long period	No repay
Coupon Rate	Interest rate	Half-yearly	Return
Debenture Stock	Aggregate form	Inventory	Sec 2(30)
Collateral Sec	Extra security	For loan	Advanced
Sinking Fund	Redemption pool	Investments	Gradual
Write-off Disc	Amortize loss	P&L Dr	12 m current
Deep Discount	Substantial disc	Zero var	Coupon type
Mortgage Deb	Fixed on property	Land charge	Sec sub
Naked Deb	Unsecured	No charge	Risky
Partly Conv	Part to shares	50% conv	Hybrid
Float Rate	Tagged to bank	Bank rate +2%	Coupon
Prospectus	Issue doc	App basis	Procedure
Deb App A/c	Receive money	Rs.30 app	Entries
Sec Prem Reserve	Premium credit	Rs.10 prem	BS
Long Borrow	Deb in BS	Non-cur liab	Presentation
Discount A/c	Loss on issue	5% disc	Write-off

Tip: Examples memory; sort subtopic. Easy: Table scan. Added 10 rows depth.

Accounting Processes Step-by-Step

Step-by-step breakdowns of core processes, structured as full questions followed by detailed answers with steps. Visual descriptions for easy understanding; focus on actionable Q&A with examples from chapter.

Question 1: How to record issue at par (Ill 1)?

Answer:

Step 1: Receive app: Bank Dr to App A/c.
Step 2: Transfer: App Dr to Deb A/c.
Step 3: Allot due: Allot Dr to Deb.
Step 4: Receive allot: Bank Dr to Allot.
Step 5: BS: Deb borrow, cash asset.
Step 6: Notes: Rate, face.

Visual: App → Transfer → Allot → Receive. Example: ABC Rs.30 app Rs.70 allot = Rs.9L deb.

Question 2: Steps for discount issue (Ill 2)?

Answer:

Step 1: App: Bank to App (net).
Step 2: Transfer App to Deb.
Step 3: Allot: Allot + Disc Dr to Deb (face).
Step 4: Bank to Allot (net).
Step 5: Write: P&L/Sec Prem Dr to Disc.
Step 6: BS: Face borrow, disc P&L, net cash.

Visual: Net Receive + Disc Split → Write. Example: TV 5% Rs.50k disc, net Rs.9.5L.

Question 3: Process for premium issue (Ill 3)?

Answer:

Step 1: App: Bank to App.
Step 2: Transfer App to Deb (face part).
Step 3: Allot: Allot Dr to Deb (face) + Sec Prem (prem).
Step 4: Bank to Allot (incl prem).
Step 5: BS: Deb face, prem reserve, total cash.
Step 6: Reserves under surplus.

Visual: App → Face Split + Prem → Total Cash. Example: XYZ Rs.10 prem = Rs.20k reserve.

Question 4: How to classify types of deb?

Answer:

Step 1: Security: Charge? Sec/unsec.
Step 2: Tenure: Repay? Red/irred.
Step 3: Convert: Option? Y/n.
Step 4: Coupon: Rate? Spec/zero.
Step 5: Reg: Transfer? Deed/del.
Step 6: Diagram for issue.

Visual: 5 Branches Tree. Example: Secured redeemable non-conv specific registered.

Question 5: Steps for BS after issue?

Answer:

Step 1: Liab: Deb face long borrow.
Step 2: Reserves: +Prem / -Disc P&L.
Step 3: Assets: Cash received (net).
Step 4: Notes: Deb details, redeem presume.
Step 5: Relevant only (non-cur liab, cash).
Step 6: Balance totals.

Visual: Liab ↑ Asset ↑. Example: Par 9L=9L; Disc 10L liab 9.5L cash.

Question 6: Procedure to issue debentures?

Answer:

Step 1: Prospectus issue.
Step 2: App receive (instalments).
Step 3: Allot fully/sub.
Step 4: Calls if more.
Step 5: Entries per par/disc/prem.
Step 6: BS update.

Visual: Prospectus → App/Allot → Entries → BS. Example: Like shares, cash/other.

Tip: Treat as FAQ; apply to Ill. Easy: Q → Steps + Visual. Full Q&A for exam-like practice.

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