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Issue and Redemption of Debentures

Himachal Pradesh Board · Class 12 · Accountancy

Complete topic list for Issue and Redemption of Debentures in Himachal Pradesh Board Class 12 Accountancy. Key concepts, sub-topics, and what to focus on for board exams.

28 questions25 flashcards5 concepts

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An illustration showing a company issuing a debenture certificate to an investor, highlighting it as an acknowledgement of debt, with key terms like 'interest rate', 'repayment period', and 'company s
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4 Topics · Himachal Pradesh Board Class 12 Accountancy

Topics in Issue and Redemption of Debentures

1

Meaning and Nature of Debentures

  • Debenture is derived from Latin word 'debere' meaning 'to borrow'
  • It is a written acknowledgment of debt under company's common seal
  • Contains contract for repayment of principal and interest at fixed rate
2

Distinction Between Shares and Debentures

  • Ownership: Shares represent ownership, debentures represent debt
  • Return: Dividend on shares vs Interest on debentures
  • Rate of return: Variable for shares, fixed for debentures
3

Types of Debentures

  • Security basis: Secured (fixed/floating charge) vs Unsecured
  • Repayment basis: Redeemable vs Irredeemable (Perpetual)
  • Convertibility: Convertible vs Non-convertible
4

Issue of Debentures at Par

  • Issue price equals face value
  • Whole amount in one installment vs multiple installments
  • Application, Allotment, and Call entries similar to shares

Key Concepts

A debenture is a written acknowledgmentDebentures are classified based on securityDebentures can be issued at parCompanies can issue debentures to vendorsDebentures issued as additional security

Frequently Asked Questions

What are the important topics in Issue and Redemption of Debentures for Himachal Pradesh Board Class 12 Accountancy?
Issue and Redemption of Debentures covers several key topics that are frequently asked in Himachal Pradesh Board Class 12 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Issue and Redemption of Debentures — Himachal Pradesh Board Class 12 Accountancy?
Understand the core concepts first, then work through the 28 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.

Sources & Official References

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

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