“CUET Accounts Notes by Artham Resources: Chapter 9 – Accounting for Debentures. Explores the accounting principles and procedures related to debentures, including issuance, redemption, interest calculation, and financial reporting.”
Content of Chapter 9 – Accounting for Debentures:
- Introduction to Debentures: Definition and Types
- Issuance of Debentures: Journal Entries and Accounting Treatment
- Debenture Redemption: Redemption at Par, Premium, and Discount
- Interest on Debentures: Calculation Methods and Accrual
- Accounting for Debenture Interest Payments
- Debenture Redemption Reserve: Purpose and Maintenance
- Financial Reporting: Debentures in Balance Sheet and Notes to Accounts
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