Writting Loss on Issue of Debentures | Meaning, Treatment & PYQs | Class 12 Accounts|Gaurav Chauhan скачать в хорошем качестве

Writting Loss on Issue of Debentures | Meaning, Treatment & PYQs | Class 12 Accounts|Gaurav Chauhan

📘 Writing off Loss on Issue of Debentures | Concepts + PYQs By Gaurav Chauhan In this video, we are going to learn about Writing off Loss on Issue of Debentures in a simple, exam-oriented manner, covering full concepts, accounting treatment, and Previous Year Questions (PYQs) 📚✨ --- 🔍 What you’ll learn in this video: ✅ Meaning of Loss on Issue of Debentures ✅ Why loss occurs (issue at discount / redemption at premium) ✅ Nature of loss – Capital Loss ✅ Accounting treatment of loss ✅ Writing off loss (immediately & over period) ✅ Journal Entries (step-by-step) ✅ Treatment in Balance Sheet ✅ Important PYQs for Board Exams --- 🧾 Writing off Loss on Issue of Debentures – Explained Simply: Loss on issue of debentures arises when debentures are issued at a discount or redeemable at a premium. This loss is a capital loss, not a revenue expense, and hence it is not written off to P&L immediately in one year (unless specified). 📌 Treatment: Loss is first transferred to Loss on Issue of Debentures A/c Then it is written off over the life of debentures Each year’s portion is debited to Statement of Profit & Loss Unwritten balance is shown on the assets side of Balance Sheet ⚠️ This topic is very important for Class 12 board exams, as questions are frequently asked on journal entries, balance sheet presentation, and adjustments. --- ▶️ Learn more Accounting concepts on my YouTube channel: 🔗 Simplified Accounts with Gaurav 👉    / @simplifiedaccountswithgaurav   --- 📲 Follow me on Instagram for daily concepts & reels: 📸 simplified_accounts 👉   / simplified_accounts   --- 🎯 Best For: 🎓 Class 12 Accounts Students 📘 CA Foundation Aspirants 🧮 Commerce Students 📝 Board Exam Preparation --- #LossOnIssueOfDebentures #WritingOffLoss #Debentures #Class12Accounts #BoardExams #JournalEntries #AccountingTreatment #PYQs #CommerceStudents #CAFoundation #SimplifiedAccounts #GauravChauhan ---