Class XII Boards🔥Q3 Issue of Debentures | Lumpsum | Premium - Par | Issue, Interest & Redemption скачать в хорошем качестве

Class XII Boards🔥Q3 Issue of Debentures | Lumpsum | Premium - Par | Issue, Interest & Redemption

Welcome back to our Class 12 Accountancy series! In this video, we tackle Question 3, focusing on the Premium - Par Scenario. This is a frequent board exam topic where debentures are issued at a price higher than their face value but redeemed at face value. 📋 In This Video, You Will Learn: • Security Premium: How to record the 'Securities Premium Account' during the issue. • Lumpsum Method: Handling the entire application and allotment money in one go. • Interest on Debentures: Step-by-step journal entries for interest due and payment. • Redemption at Par: Understanding the accounting flow when the company pays back the face value. • Presentation: How to write clean, full-mark journal entries in your board answer sheet. ⏱️ Timestamps: 00:00 - Introduction & Concept of Issue at Premium 02:10 - Identifying the Premium Amount & Face Value 04:30 - Journal Entries: Application & Allotment (Premium) 08:15 - Accounting for Interest on Debentures 11:00 - Journal Entries for Redemption at Par 14:20 - Common Mistakes to Avoid & Pro-Tips 🚀 Key Takeaways for Boards: • Learn why "Securities Premium" is credited. • Understand the impact of premium on the company's Balance Sheet. • Master the chronological order of Interest and Redemption entries. 🔔 Don't Miss Out! • Subscribe for the complete series on Issue of Debentures. • Like if you found this walkthrough helpful! • Comment below: Which scenario should we cover next? 🚀 Vishwakul Student Resources • Download Q3 Practice Sheet: https://docs.google.com/document/d/16... • Full Class XII Debentures Series:    • Class XII Debentures   #class12accounts #debentures #issueofdebentures #accountancyclass12th #cbseaccounts #iscaccounts #commerceclass12 #boardexams2026 #accountingtips #vishwakul #journalentries #vishwaahuja