Chapter 4 of 13
Concept Maps
Accounting for Debentures — Concept Maps
Gujarat Board · Class 12 · Elements of Accounts
4 concept maps of Accounting for Debentures for Gujarat Board Class 12 Elements of Accounts, each also written out as a text outline.
3 formulas & key relations5 concepts
Interactive on Super Tutor
Studying Accounting for Debentures? Get the full interactive chapter.
Quizzes, flashcards, AI doubt-solver and a step-by-step study plan — built for concept maps and more.
Free trial, no card needed.
4 Concept Maps
Chapter Overview — Accounting for Debentures
The map in words
- Accounting for Debentures
- Meaning and Nature
- Document of Debt
- Fixed Rate Interest
- Creditor not Owner
- Non-current Liability
- Types of Debentures
- By Security
- Secured Mortgage
- Unsecured Naked
- By Negotiability
- Registered
- Bearer
- By Redemption
- Redeemable
- Irredeemable
- By Convertibility
- Convertible
- Non-Convertible
- By Security
- Issue of Debentures
- At Par
- At Premium
- Securities Premium Reserve
- At Discount
- Discount on Debentures
- For Non-Cash Consideration
- As Collateral Security
- Interest on Debentures
- Fixed Rate Mandatory
- TDS Deduction
- Accrued and Due
- Accrued but Not Due
- Redemption of Debentures
- At Par
- At Premium
- Loss on Issue
- Premium on Redemption
- DRR 25 Percent
- DRI 15 Percent
- Methods of Redemption
- Lump Sum Payment
- Installments by Lots
- Open Market Purchase
- Conversion into Shares
- Meaning and Nature
Accounting for Debentures — Complete Concept Map
The map in words
- Debentures
- Types
- By Security
- Secured Mortgage
- Unsecured Naked
- By Transfer
- Registered
- Bearer
- By Redemption
- Redeemable
- Irredeemable Perpetual
- By Conversion
- Convertible FCD PCD
- Non Convertible
- By Security
- Issue Price
- At Par
- At Premium
- Securities Premium Reserve
- At Discount
- Discount on Debentures
- Redemption Price
- At Par
- No extra entry
- At Premium
- Loss on Issue A c
- Premium on Redemption A c
- At Par
- Interest
- Fixed Rate on Face Value
- Paid even in Loss
- TDS Deducted
- Accrued and Due
- Accrued Not Due
- Redemption Methods
- Lump Sum
- Installments by Lots
- Open Market Purchase
- Conversion to Shares
- Key Requirements
- DRR 25 percent of Face Value
- DRI 15 percent by 30th April
- After Redemption DRR to General Reserve
- Collateral Security
- Method 1 No Entry
- Method 2 Debenture Suspense
- Types
Complete Overview of Accounting for Debentures
The map in words
- Accounting for Debentures
- Meaning and Nature
- Acknowledgement of Debt
- Fixed Rate Interest
- Debentureholder is Creditor
- No Voting Rights
- Types of Debentures
- Based on Security
- Secured Mortgage
- Unsecured Naked
- Based on Negotiability
- Registered
- Bearer
- Based on Redemption
- Redeemable
- Irredeemable Perpetual
- Based on Convertibility
- Convertible
- Non-Convertible
- Based on Security
- Issue of Debentures
- At Par
- At Premium
- Securities Premium Reserve
- At Discount
- Discount on Debentures
- For Consideration Other Than Cash
- As Collateral Security
- Interest on Debentures
- Fixed Rate
- TDS Deducted
- Accrued and Due
- Accrued but Not Due
- Redemption
- DRR 25 Percent
- DRI 15 Percent
- Lump Sum
- Installments
- Open Market Purchase
- Conversion into Shares
- Meaning and Nature
Debentures
The map in words
- Debentures
- Definition and Nature
- Types of Debentures
- Issue of Debentures
- Accounting Entries
- Interest on Debentures
- Redemption of Debentures
- Shares vs Debentures
Explore these maps interactively
Explore DiagramsFrequently Asked Questions
What are the important topics in Accounting for Debentures for Gujarat Board Class 12 Elements of Accounts?
Key topics in Accounting for Debentures include Introduction to Debentures, Types of Debentures, Procedure for Issue of Debentures, Accounting Effects for Issue of Debentures. Study these first, then practise questions on each for the Gujarat Board Class 12 board exam.
What do the concept maps for Accounting for Debentures show?
The 4 maps show how the ideas in Accounting for Debentures connect: Chapter Overview — Accounting for Debentures; Accounting for Debentures — Complete Concept Map. Each map is also written out as an outline on this page.
Sources & Official References
Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.
More resources for Accounting for Debentures
For serious students
Get the full Accounting for Debentures chapter — start free.
Quizzes, flashcards, an AI doubt solver and a study plan for Gujarat Board Class 12 Elements of Accounts. Free to start, no card needed.