Class XII Boards🔥Q2 Issue of Debentures | Lumpsum | Discount - Par | Issue, Interest & Redemption скачать в хорошем качестве

Class XII Boards🔥Q2 Issue of Debentures | Lumpsum | Discount - Par | Issue, Interest & Redemption

In this session, we solve Question 2 of our Debentures series. We focus on the Discount - Par Scenario (Issued at a Discount, Redeemable at Par) using the Lumpsum Method. This is a high-yield topic for both CBSE and ISC Class 12 Board Exams. 📋 What’s Covered in This Video: • Concept: How to handle the issue of debentures when the company offers a discount. • Journal Entries: Step-by-step recording of the Issue process. • Discount Writing Off: Understanding the treatment of "Discount on Issue of Debentures." • Interest on Debentures: Calculating and passing entries for periodic interest payments. • Redemption Entries: Final settlement entries when debentures are redeemed at Par. ⏱️ Video Highlights: 00:00 - Introduction & Scenario Breakdown 01:45 - Understanding "Discount on Issue" as a Capital Loss 04:20 - Journal Entries for Receipt & Allotment (Lumpsum) 07:55 - Interest on Debentures & TDS (if applicable) 10:30 - Redemption at Par: The Final Settlement 13:15 - Summary & Exam Presentation Tips 💡 Why Watch This? • Simplified logic for complex accounting entries. • Focused on the latest CBSE/ISC syllabus and marking schemes. • Ideal for quick revision or deep-dive learning. 🔔 Stay Updated! • Subscribe for more Class 12 Accountancy, Commerce, and Economics content. • Like this video if it helped clear your concepts! • Comment your doubts below—I’ll be answering them personally. 🚀 Vishwakul Student Resources • Download Q2 Practice Sheet: https://docs.google.com/document/d/16... • Full Class XII Debentures Series:    • Class XII Debentures   #class12accounts #issueofdebentures #commerceclass12 #cbseaccounts #iscaccounts #accountspreparation #boardexam2026 #accountancy #discount #redemptionofdebentures #vishwakul #vishwaahuja