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Issue and Redemption of Debentures

Madhya Pradesh Board · Class 12 · Accountancy

Flashcards for Issue and Redemption of Debentures — Madhya Pradesh Board Class 12 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.

98 questions84 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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84 Flashcards
Card 1Meaning of Debenture

What is a debenture?

Answer

A debenture is a written instrument acknowledging a debt under the common seal of the company. It represents borrowed capital and usually provides for repayment after a fixed period along with interes

Card 2ऋणपत्र का अर्थ

ऋणपत्र क्या होता है?

Answer

डिबेंचर एक लिखित लिखत है जो कंपनी की सामान्य मुहर के तहत ऋण को स्वीकार करता है। यह उधार ली गई पूंजी का प्रतिनिधित्व करता है और आमतौर पर एक निश्चित अवधि के बाद एक निश्चित दर पर ब्याज के साथ पुनर्भुगतान

Card 3शेयर और डिबेंचर में अंतर

ऋणपत्र और शेयर में क्या अंतर है?

Answer

शेयर कंपनी के स्वामित्व का प्रतिनिधित्व करता है, जबकि डिबेंचर केवल ऋण की स्वीकृति है। शेयर स्वामित्व वाली पूंजी का हिस्सा हैं, जबकि डिबेंचर उधार ली गई पूंजी का हिस्सा हैं। लाभांश शेयरों पर रिटर्न है,

Card 4Difference between Shares and Debentures

How are debentures and shares different?

Answer

A share represents ownership of the company, while a debenture is only acknowledgement of debt. Shares are part of owned capital, while debentures are part of borrowed capital. Dividend is the return

Card 5Nature of Debentures

Why are debentures called long-term debt?

Answer

Debentures are used by companies to raise long-term funds. The money raised through debentures is repayable after a specified period, so it is treated as long-term debt.

Card 6ऋणपत्रों की प्रकृति

डिबेंचर को दीर्घकालिक ऋण क्यों कहा जाता है?

Answer

डिबैंचर्स का उपयोग कंपनियों द्वारा दीर्घकालिक निधि जुटाने के लिए किया जाता है। डिबैंचर्स के माध्यम से जुटाई गई धनराशि एक निश्चित अवधि के बाद चुकाने योग्य होती है, इसलिए इसे दीर्घकालिक ऋण माना जाता है।

Card 7कानूनी परिभाषा

डिबेंचर की कानूनी परिभाषा क्या है?

Answer

कंपनी अधिनियम, 2013 की धारा 2(30) के अनुसार, डिबेंचर में डिबेंचर सूची, बॉन्ड और कंपनी की कोई भी अन्य प्रतिभूतियाँ शामिल हैं, चाहे वे कंपनी की संपत्ति पर प्रभार हों या नहीं।

Card 8Legal Definition

What is the legal definition of a debenture?

Answer

According to section 2(30) of The Companies Act, 2013, debenture includes debenture inventory, bonds, and any other securities of a company whether constituting a charge on the assets of the company o

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What are the important topics in Issue and Redemption of Debentures for Madhya Pradesh Board Class 12 Accountancy?
Issue and Redemption of Debentures covers several key topics that are frequently asked in Madhya 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 — Madhya Pradesh Board Class 12 Accountancy?
Understand the core concepts first, then work through the 98 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.
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