Class XII Boards🔥Q6 Debentures | Instalments | Par - Premium | Issue & Redemption Entries | CBSE ISC скачать в хорошем качестве

Class XII Boards🔥Q6 Debentures | Instalments | Par - Premium | Issue & Redemption Entries | CBSE ISC

In this video, we master Question 6 of our series, focusing on the Par - Premium Scenario. This is a highly important case where debentures are issued at their face value but must be paid back with an extra premium. This creates a future liability that we must account for today! 📋 What You Will Learn in This Video: • Concept: Understanding why "Redeemable at Premium" is treated as a loss at the time of issue. • Instalment Method: Step-by-step Journal Entries for Application, Allotment, and Calls. • Loss on Issue of Debentures A/c: How to record the 'Provision for Premium on Redemption' during the allotment stage. • Liability Recognition: Learning the difference between the Face Value and the Redemption Value. • Redemption Entries: How to finally settle the account when the debentures mature. ⏱️ Video Timestamps: 00:00 - Introduction & Concept of Par-Premium 02:20 - Why do we record "Loss on Issue" now? (Prudence Principle) 05:10 - Journal Entries: Application Money Receipt & Transfer 08:15 - The Most Important Entry: Allotment with Redemption Premium 12:30 - Journal Entries for Calls 15:45 - Redemption Process: Final Payment Entries 18:10 - Summary & Exam Tips for CBSE/ISC Students 🚀 Why Watch This? • Simplified logic for the "Loss on Issue" vs. "Premium on Redemption" accounts. • Clear instructions on how to present these entries to score full marks in Boards. • Focused on the latest CBSE & ISC Class 12 syllabus. 🔔 Support the Series: • Subscribe to complete your full Debentures chapter with us. • Like this video if the "Par-Premium" concept is finally clear! • Comment below: Which specific problem in Accountancy should I solve next? 🚀 Vishwakul Student Resources • Download Q6 Practice Sheet: https://docs.google.com/document/d/16... • Full Class XII Debentures Series:    • Class XII Debentures   #class12accounts #debentures #accountancy #cbseaccounts #iscaccounts #commerce #boardexams2026 #PremiumOnRedemption #lossonissue #vishwakul #vishwaahuja #accountancyclass12 #journalentries