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Chapter 4 of 13
Formula Sheet

Accounting for Debentures — Formula Sheet

Gujarat Board · Class 12 · Elements of Accounts

3 formulas from Accounting for Debentures (Gujarat Board Class 12 Elements of Accounts) on one page, grouped by topic. Includes ISSUE AT PAR.

3 formulas & key relations5 concepts

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3 Entries · 2 Sections

Formulas and Key Relations

Issue of Debentures — Journal Entries

Discount on Debentures = Face Value − Issue Price

Premium on Issue = Issue Price − Face Value

Accounting Effects for Issue of Debentures

ISSUE AT PAR

Face value = Issue price. Bank A/c Dr → Debenture Application & Allotment A/c Cr; then Debenture Application & Allotment A/c Dr → Debentures A/c Cr.

Full sheet with units and worked examples

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Frequently 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.
How many formulas are in Accounting for Debentures?
This sheet lists 3 formulas from Accounting for Debentures, grouped by topic. Learn what each symbol stands for so you can apply the formula, not just recall it.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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All Gujarat Board Class 12 Elements of Accounts Formula Sheet

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