This Class 12 Accountancy chapter delves into the accounting aspects associated with the issuance and redemption of debentures. It covers the process of raising funds through the issue of debentures, the accounting treatment for debenture issues, calculation of interest on debentures, and the redemption of debentures. The chapter provides insights into the creation of Debenture Redemption Reserve (DRR) as per regulatory requirements and the various methods of redemption. Understanding the accounting procedures for debentures is essential for companies seeking long-term financing through debt instruments.
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Notes Class 12 Accountancy Chapter 6 Issue and Redemption of Debentures
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This Class 12 Accountancy chapter delves into the accounting aspects associated with the issuance and redemption of debentures.
Categories: Accountancy, Class 12, Notes
Tags: Accounting for Debt Instruments, Accounting Standards, Bonds and Securities, Capital Market, Class 12 Accountancy, Class 12 Commerce, Company Accounts, Corporate Finance, Debenture Redemption Reserve (DRR), Debentures, Financial Accounting, Interest on Debentures, Issue of Debentures, Long-term Financing, Redemption of Debentures
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