Skip to main content
Super TutorResources
Chapter 5 of 14
Study Plan

Issue and Redemption of Debentures — Study Plan

Madhya Pradesh Board · Class 12 · Accountancy

A step-by-step study plan for Issue and Redemption of Debentures, Madhya Pradesh Board Class 12 Accountancy: what to learn first, what to practise.

98 questions84 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 study plan and more.

Try Super Tutor — Free

Free trial, no card needed.

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

Learn better with visuals Super Tutor pairs illustrations like this with notes and quizzes for Issue and Redemption of Debentures.

Study Plan

1
Day 1–2

Learn the Theory

Read the textbook chapter carefully. Note down definitions, formulas and key ideas. Focus on: Meaning and Nature of Debentures, Distinction Between Shares and Debentures, Types of Debentures.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions. There are 98 questions available for this chapter.

3
Day 4

Revise & Test

Revise key points without looking at your notes. Take a practice quiz and mark weak areas for another pass.

4
Day 7

Spaced Revision

Come back to Issue and Redemption of Debentures after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Debenture means acknowledgment of debt.
  • Debentures are a part of borrowed capital.
  • Bond and debenture are used interchangeably.
  • Shares mean ownership; debentures mean debt.
  • Dividend belongs to shares; interest belongs to debentures.
  • Dividend is appropriation of profit; interest is a charge on profit.
  • Types are classified by security, tenure, convertibility, coupon rate and registration.
  • Secured debentures carry a charge.
  • Redeemable debentures are repaid on a specified date.

Common Mistakes to Avoid

Debentures are a part of owned capital because companies raise money from the public through them.

Interest on debentures is an appropriation of profits, just like dividend.

Debentures cannot be issued at a premium, and if they are, the premium is shown under Securities Premium in the balance sheet.

Memory Tips

Meaning of debenture

Debenture vs share

Return on shares and debentures

Dividend and interest treatment

Want a personalised study plan?

Super Tutor builds a day-by-day plan for Madhya Pradesh Board Class 12 Accountancy that fits your exam date and pace.

Create My Study Plan

Frequently Asked Questions

What are the important topics in Issue and Redemption of Debentures for Madhya Pradesh Board Class 12 Accountancy?
Key topics in Issue and Redemption of Debentures include Meaning and Nature of Debentures, Distinction Between Shares and Debentures, Types of Debentures, Issue of Debentures. Study these first, then practise questions on each for the Madhya Pradesh Board Class 12 board exam.
How should I revise Issue and Redemption of Debentures for the Madhya Pradesh Board Class 12 board exam?
Learn the core ideas first, then work through the 98 practice questions on Issue and Redemption 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.

More resources for Issue and Redemption of Debentures

All Madhya Pradesh Board Class 12 Accountancy Study Plan

For serious students

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

Quizzes, flashcards, an AI doubt solver and a study plan for Madhya Pradesh Board Class 12 Accountancy. Free to start, no card needed.

Try Super Tutor Free
Try this chapter free