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DAY 07 || 7 Days Pledge || Class 12th Accounts Ch 8 – Issue of Debentures | Manan Malik This is Day 07 of the 7 Days Pledge Series, a concept-first marathon designed to make Class 12 Commerce students Boards 2026 ready in just 7 days. In this video, Manan Malik explains all core concepts of Chapter 8 – Issue of Debentures in a simple, exam-oriented, and numerical-based way. You will learn: • Meaning of Debentures & Loan Capital • Difference between Shares & Debentures • Types of Debentures (Secured/Unsecured, Convertible/Non-Convertible) • Issue of Debentures at Par, Premium & Discount • Issue of Debentures for Cash & Consideration other than Cash • Debentures Issued as Collateral Security • Interest on Debentures (Accounting Treatment) • Journal Entries & Important Numericals • PYQs & Exam Patterns • Common mistakes in exams This video is perfect for: • Students starting this chapter • Students weak in journal entries • Boards 2026 aspirants • Last-minute revisers • Anyone who wants a clear one-shot conceptual revision If you follow the 7 Days Pledge seriously, your Accounts preparation will become strong, structured, and exam-ready. 📌 Tip: Watch with your notebook and solve questions along with the video. 👍 Like | 💬 Comment “PLEDGE DAY 07 DONE” | 🔔 Subscribe for Daily Concept Videos Target Audience: CBSE Class 12 Commerce | NCERT Accountancy | Boards 2025–2026 Keywords / Tags class 12 accounts chapter 8, issue of debentures class 12, debentures vs shares, debentures interest accounting, collateral security debentures, issue at premium and discount, journal entries debentures, important numericals debentures, boards 2026 accounts, manan malik accounts, 7 days pledge class 12 #Class12Accounts #IssueOfDebentures #DebenturesClass12 #Boards2026 #CBSEClass12 #Accountancy #MananMalik #CommerceStudents #BoardPreparation #NCERTAccounts #ConceptBasedLearning #OneDayOneConcept 🎥 Clip Credits: Tom & Jerry | Dr. Jekyll And Mr. Mouse Original video: • Tom and Jerry | Dr. Jekyll And Mr. Mouse |... Uploaded by YouTube (Warner Classics) Tom & Jerry | Monster Jerry Original video: • Tom & Jerry | Monster Jerry | Classic Cart... Uploaded by YouTube (WB Kids / Classic) All rights belong to the original creators and copyright owners (Warner Bros. / Hanna-Barbera). This video includes short clips used for entertainment/creative purposes only — no copyright infringement intended. Credits: Music: Phoenix by Soundridemusic Link to Video: • No Copyright Epic Cinematic Tense Backgrou... ► FREE DOWNLOAD & Streams: https://fanlink.tv/phoenix_sndrm You can use this track on YouTube, TikTok, Instagram, Facebook and any other platforms. Credits: Music: Extreme Sport Rock Intro by Soundride XL Link to Video: • Sport Rock No Copyright Music by Soundride XL ► Free Download / Streams: https://music.soundridemusic.com/extr... You can use this track on YouTube, TikTok, Instagram, Facebook and any other platforms.