Issue and Redemption of Debentures
Chhattisgarh Board · Class 12 · Accountancy
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See them allWhat is a debenture and what does the word 'debenture' mean?
Answer
A debenture is a written instrument acknowledging a debt under the common seal of the company. The word 'debenture' is derived from the Latin word 'debere' which means 'to borrow'. It contains a contr…
Compare shares and debentures on the basis of ownership, return, and repayment.
Answer
Ownership: Shares represent ownership; debentures are acknowledgment of debt. Return: Shares earn dividend (variable); debentures earn interest (fixed). Repayment: Shares are not normally repaid durin…
What are secured debentures and how do they differ from unsecured debentures?
Answer
Secured debentures have a charge created on company's assets (fixed or floating charge) for payment security. Unsecured debentures do not have specific charge on assets, though a floating charge may b…
Distinguish between redeemable and irredeemable (perpetual) debentures.
Answer
Redeemable debentures are payable on expiry of specific period, either in lump sum or installments. Irredeemable (perpetual) debentures have no specific repayment period and are repayable only on comp…
What are convertible debentures and how do they differ from non-convertible debentures?
Answer
Convertible debentures can be converted into equity shares or other securities at the option of company or debentureholders (fully or partly convertible). Non-convertible debentures cannot be converte…
Explain zero coupon rate debentures with an example.
Answer
Zero coupon rate debentures do not carry a specific interest rate. They are issued at substantial discount to compensate investors. The difference between nominal value and issue price is treated as i…
What journal entries are passed when debentures are issued at par in one installment?
Answer
On receipt of application money: Bank A/c Dr. To Debenture Application & Allotment A/c. On allotment: Debenture Application & Allotment A/c Dr. To Debentures A/c…
How are debentures issued at discount recorded in books of accounts?
Answer
On receipt: Bank A/c Dr. To Debenture Application & Allotment A/c. On allotment: Debenture Application & Allotment A/c Dr., Discount on Issue of Debentures A/c Dr. To Debentures A/c. Discount is shown…
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