Skip to main content
Super TutorResources
Chapter 4 of 10
QuestionsNotesFlashcardsSummaryFormulasQuizConceptsSyllabusPlan
Revision Notes

Issue and Redemption of Debentures

Jharkhand Board · Class 12 · Accountancy

Quick revision notes for Issue and Redemption of Debentures — Jharkhand Board Class 12 Accountancy. Key concepts, formulas, and definitions for last-minute revision.

28 questions25 flashcards5 concepts

Interactive on Super Tutor

Studying Issue and Redemption of Debentures? Get the full interactive chapter.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan — built for revision notes and more.

Try Super Tutor — Free

1,000+ Class 12 students started this chapter today

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
Super Tutor

Super Tutor has 13+ illustrations like this for Issue and Redemption of Debentures alone — flashcards, concept maps, and step-by-step visuals.

See them all

Key Topics to Revise

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

Get complete notes with diagrams and examples

Full Notes

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 Jharkhand Board Class 12 Accountancy?
Issue and Redemption of Debentures covers several key topics that are frequently asked in Jharkhand 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 — Jharkhand 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.

More resources for Issue and Redemption of Debentures

All 10 chapters — Jharkhand Board Class 12 Accountancy Revision Notes

For serious students

Get the full Issue and Redemption of Debentures chapter — for free.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan for Jharkhand Board Class 12 Accountancy.

Try Super Tutor Free
Try the full chapter — Free