PPT - Debentures CA Foundation Notes | EduRev

Principles and Practice of Accounting

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CA Foundation : PPT - Debentures CA Foundation Notes | EduRev

 Page 1


CPT Section A:Fundamentals of Accounting  Chapter 9 Unit 4 
CA. Pankaj Goel 
 
Page 2


CPT Section A:Fundamentals of Accounting  Chapter 9 Unit 4 
CA. Pankaj Goel 
 
2 
Page 3


CPT Section A:Fundamentals of Accounting  Chapter 9 Unit 4 
CA. Pankaj Goel 
 
2 
a) In previous chapter, 
you have learnt that 
share capital raised by 
issuing shares is the 
main source of finance of 
a joint stock company.  
b) Company may need 
additional amount of 
money for a long period.  
c) It cannot issue shares 
every time.  
d) It can raise loan from 
the public.  
e) The amount of loan 
can be divided into units 
of small denominations 
and the company can 
sell them to the public.  
f) Each unit is called a 
‘debenture’ and holder of 
such units is called 
Debenture holder.  
g)The amount so raised 
is  loan  for  the  
company.   
h) In  this lesson  we  
shall  learn  about  issue  
of debentures and its 
accounting treatment. 
3 
Page 4


CPT Section A:Fundamentals of Accounting  Chapter 9 Unit 4 
CA. Pankaj Goel 
 
2 
a) In previous chapter, 
you have learnt that 
share capital raised by 
issuing shares is the 
main source of finance of 
a joint stock company.  
b) Company may need 
additional amount of 
money for a long period.  
c) It cannot issue shares 
every time.  
d) It can raise loan from 
the public.  
e) The amount of loan 
can be divided into units 
of small denominations 
and the company can 
sell them to the public.  
f) Each unit is called a 
‘debenture’ and holder of 
such units is called 
Debenture holder.  
g)The amount so raised 
is  loan  for  the  
company.   
h) In  this lesson  we  
shall  learn  about  issue  
of debentures and its 
accounting treatment. 
3 
Understand the 
meaning and basic 
purpose for raising 
debentures by the 
company 
Differentiate 
between shares and 
debentures of a 
company 
Understand various 
types of debentures 
Pass entries for 
issue of debentures 
payable in 
installments 
4 
Page 5


CPT Section A:Fundamentals of Accounting  Chapter 9 Unit 4 
CA. Pankaj Goel 
 
2 
a) In previous chapter, 
you have learnt that 
share capital raised by 
issuing shares is the 
main source of finance of 
a joint stock company.  
b) Company may need 
additional amount of 
money for a long period.  
c) It cannot issue shares 
every time.  
d) It can raise loan from 
the public.  
e) The amount of loan 
can be divided into units 
of small denominations 
and the company can 
sell them to the public.  
f) Each unit is called a 
‘debenture’ and holder of 
such units is called 
Debenture holder.  
g)The amount so raised 
is  loan  for  the  
company.   
h) In  this lesson  we  
shall  learn  about  issue  
of debentures and its 
accounting treatment. 
3 
Understand the 
meaning and basic 
purpose for raising 
debentures by the 
company 
Differentiate 
between shares and 
debentures of a 
company 
Understand various 
types of debentures 
Pass entries for 
issue of debentures 
payable in 
installments 
4 
Make entries for 
issue of debentures 
considering the 
conditions of 
redemption 
Pass entries for 
issue of debentures 
as collateral security 
Pass entries for 
debentures issued 
for consideration 
other than for cash 
Write off discount on 
issue of debentures. 
Calculate interest on 
debentures 
5 
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