Chapter 8 of 10
Concept Maps
Joint Stock Accounts : Issue of Debentures — Concept Maps
ICSE · Class 12 · Accountancy
4 concept maps of Joint Stock Accounts : Issue of Debentures for ICSE Class 12 Accountancy, each also written out as a text outline.
45 questions37 flashcards5 formulas & key relations5 concepts
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4 Concept Maps
Classification of Debentures - Comprehensive Overview
The map in words
- Debentures
- By Transfer Method
- Registered Debentures
- Holder name recorded
- Transfer deed required
- Bearer Debentures
- Payable to bearer
- Transferable by delivery
- Registered Debentures
- By Security
- Secured Debentures
- Fixed Charge
- Floating Charge
- Unsecured Debentures
- No security
- Ordinary creditors
- Secured Debentures
- By Redemption
- Redeemable Debentures
- Repaid after period
- Most common type
- Irredeemable Debentures
- Perpetual bonds
- Repaid at liquidation
- Redeemable Debentures
- By Convertibility
- Fully Convertible
- Entire amount converts
- Partly Convertible
- Khoka portion non-convertible
- Non-Convertible
- No conversion right
- Fully Convertible
- By Priority
- First Debentures
- First claim on assets
- Second Debentures
- Second claim on assets
- First Debentures
- By Interest Rate
- Fixed Coupon Rate
- Rate predetermined
- Zero Coupon Bonds
- Issued at deep discount
- Fixed Coupon Rate
- By Transfer Method
Complete Debenture Accounting Concept Map
The map in words
- Debenture Accounting
- Definition and Nature
- Certificate of debt
- Fixed interest rate
- Specified redemption date
- Creditor relationship
- Types of Debentures
- By Transfer
- Registered
- Bearer
- By Security
- Secured
- Unsecured
- By Redemption
- Redeemable
- Irredeemable
- By Convertibility
- Fully Convertible
- Partly Convertible
- Non-Convertible
- By Priority
- First Debentures
- Second Debentures
- By Transfer
- Issue at Different Prices
- At Par
- No premium or discount
- Simple accounting
- At Premium
- Issue price > Face value
- Credit to SPR
- At Discount
- Issue price < Face value
- Write-off per AS16
- At Loss
- Redemption premium
- Liability for extra payment
- At Par
- Accounting Treatment
- Three stages
- Application
- Allotment
- Calls
- Temporary accounts
- Debenture Application A/c
- Debenture Allotment A/c
- Debenture Call A/c
- Subsidiary accounts
- SPR for premium
- Discount on Issue
- Loss on Issue
- Premium on Redemption
- Three stages
- Interest on Debentures
- Mandatory payment
- On face value
- Fixed rate
- TDS deduction
- Charge against profit
- Special Cases
- For consideration other than cash
- As collateral security
- Goodwill or Capital Reserve
- Balance Sheet
- Non-current liabilities
- Long term borrowings
- Notes to accounts
- Disclosure requirements
- Definition and Nature
Debentures: Comprehensive Classification
The map in words
- Types of Debentures
- Based on Transfer
- Registered Debentures
- Name entered in register
- Interest paid to registered holder
- Bearer Debentures
- Payable to bearer
- Transferable by delivery
- Registered Debentures
- Based on Security
- Secured/Mortgaged
- Fixed charge on assets
- Floating charge on assets
- Unsecured/Naked
- No security pledge
- Ordinary creditors
- Secured/Mortgaged
- Based on Redemption
- Redeemable
- Repaid after fixed period
- Most common type
- Irredeemable/Perpetual
- Repayable only at liquidation
- Rarely issued
- Redeemable
- Based on Convertibility
- Convertible
- Fully convertible into shares
- Partly convertible (khoka portion)
- Non-Convertible
- Cannot be converted
- Remain as debt
- Convertible
- Based on Coupon Rate
- Fixed Coupon Rate
- Specified interest rate
- Most common
- Zero Coupon
- No specified interest
- Issued at deep discount
- Fixed Coupon Rate
- Based on Transfer
Issue of Debentures in Joint Stock Company Accounts
The map in words
- Issue of Debentures in Joint Stock Company Accounts
- Debenture
- Debentureholder
- Shareholder
- Types of Debentures
- Issue of Debentures
- Premium, Discount and Redemption Terms
- Securities Premium Reserve Account
- Discount on Issue of Debentures Account
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Explore DiagramsFrequently Asked Questions
What are the important topics in Joint Stock Accounts : Issue of Debentures for ICSE Class 12 Accountancy?
Key topics in Joint Stock Accounts : Issue of Debentures include Meaning, Nature, and Basic Features, Types and Classification of Debentures, Issue of Debentures: Price and Redemption Terms, Journal Entries for Issue of Debentures for Cash. Study these first, then practise questions on each for the ICSE Class 12 board exam.
What do the concept maps for Joint Stock Accounts : Issue of Debentures show?
The 4 maps show how the ideas in Joint Stock Accounts : Issue of Debentures connect: Classification of Debentures - Comprehensive Overview; Complete Debenture Accounting Concept Map. Each map is also written out as an outline on this page.
How should I revise Joint Stock Accounts : Issue of Debentures for the ICSE Class 12 board exam?
Learn the core ideas first, then work through the 45 practice questions on Joint Stock Accounts : Issue of Debentures. Revise 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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Practice Quiz
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Important Questions
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Revision Notes
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Formula Sheet
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Chapter Summary
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Study Plan
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Flashcards
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Syllabus
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