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Joint Stock Company Accounts : Redemption of Debenture

ICSE · Class 12 · Accountancy

Flashcards for Joint Stock Company Accounts : Redemption of Debenture — ICSE Class 12 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.

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38 Flashcards
Card 1Meaning of Redemption

What is redemption of debentures?

Answer

Redemption of debentures means repayment of the debenture amount to debentureholders. It also means the discharge of the company’s liability to debentureholders when the debenture amount is repaid.

Card 2Meaning of Redemption

Where are the terms and conditions for issue and redemption of debentures specified?

Answer

The terms and conditions of issue and redemption of debentures are specified in the debenture certificate. Redemption takes place according to those terms.

Card 3Methods of Redemption

Name the main methods of redemption of debentures.

Answer

The main methods are: 1. Redemption in a lump sum, 2. Redemption in annual instalments by draw of lots, and 3. Redemption by purchase in the open market.

Card 4Methods of Redemption

Explain redemption of debentures in a lump sum.

Answer

In lump sum redemption, all debentures are repaid in one payment at the expiry of the fixed period, according to the terms and conditions of issue.

Card 5Methods of Redemption

How does redemption by annual instalments through draw of lots work?

Answer

In this method, redemption is made in annual instalments. The instalment amount is found by dividing the total amount of debentures by the number of years. The debentures to be redeemed each year are

Card 6Methods of Redemption

What is redemption of debentures by purchase in the open market?

Answer

A company, if authorised by its Articles of Association, can purchase its own debentures in the open market. The debentures purchased may be cancelled, which means they have been paid.

Card 7Formula

What is the formula for annual instalment in the draw of lots method?

Answer

Amount of instalment = Total amount of debentures ÷ number of years it is to last. Here, total amount of debentures means the face value of all debentures issued, and number of years means the period

Card 8Sources of Finance

What are the three sources of finance for redemption of debentures?

Answer

The three sources are: redemption from the proceeds of fresh issue of shares or debentures, redemption out of capital, and redemption out of profits.

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Frequently Asked Questions

What are the important topics in Joint Stock Company Accounts : Redemption of Debenture for ICSE Class 12 Accountancy?
Key topics in Joint Stock Company Accounts : Redemption of Debenture include Debenture Redemption Process and Accounting Treatment, Redemption of Debentures — Complete Concept Map, Flow showing the redemption process from issuance to discharge of liability. These are the concepts ICSE Class 12 examiners draw on most — study them first, then practise related questions.
How to score full marks in Joint Stock Company Accounts : Redemption of Debenture — ICSE Class 12 Accountancy?
Understand the core concepts first, then work through the 44 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.
How many flashcards are available for Joint Stock Company Accounts : Redemption of Debenture?
There are 38 flashcards for Joint Stock Company Accounts : Redemption of Debenture covering key definitions, formulas, and concepts. Use them daily for 10–15 minutes for best results.

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

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