PPT - Issue of Debentures CA Foundation Notes | EduRev

Principles and Practice of Accounting

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CA Foundation : PPT - Issue of Debentures CA Foundation Notes | EduRev

 Page 1


CPT Fundamentals of Accounting Chapter 9 Unit 4 
Presented by : CA .Sanket Shah 
 
 
Page 2


CPT Fundamentals of Accounting Chapter 9 Unit 4 
Presented by : CA .Sanket Shah 
 
 
I 
• Introduction  
II 
• Meaning  
III 
• Features of Debentures   
IV 
• Types of Debentures  
V 
• Certain Terms  
VI 
• Categories of Issue of Debentures  
Page 3


CPT Fundamentals of Accounting Chapter 9 Unit 4 
Presented by : CA .Sanket Shah 
 
 
I 
• Introduction  
II 
• Meaning  
III 
• Features of Debentures   
IV 
• Types of Debentures  
V 
• Certain Terms  
VI 
• Categories of Issue of Debentures  
VII : 
• Utilisation of Debentures Premium 
VIII : 
• Concept of Discount on Debentures  
IX : 
• Issue of Debentures as collateral security  
X : 
• Issue of Debentures in consideration other than cash  
XI : 
• Interest on Debentures  
XII: 
• MCQ 
Page 4


CPT Fundamentals of Accounting Chapter 9 Unit 4 
Presented by : CA .Sanket Shah 
 
 
I 
• Introduction  
II 
• Meaning  
III 
• Features of Debentures   
IV 
• Types of Debentures  
V 
• Certain Terms  
VI 
• Categories of Issue of Debentures  
VII : 
• Utilisation of Debentures Premium 
VIII : 
• Concept of Discount on Debentures  
IX : 
• Issue of Debentures as collateral security  
X : 
• Issue of Debentures in consideration other than cash  
XI : 
• Interest on Debentures  
XII: 
• MCQ 
One of the 
source of 
financing.  
It reduces cost of 
capital.  
It designs 
appropriate 
capital structure. 
Debt instrument 
issued by Co.  
Page 5


CPT Fundamentals of Accounting Chapter 9 Unit 4 
Presented by : CA .Sanket Shah 
 
 
I 
• Introduction  
II 
• Meaning  
III 
• Features of Debentures   
IV 
• Types of Debentures  
V 
• Certain Terms  
VI 
• Categories of Issue of Debentures  
VII : 
• Utilisation of Debentures Premium 
VIII : 
• Concept of Discount on Debentures  
IX : 
• Issue of Debentures as collateral security  
X : 
• Issue of Debentures in consideration other than cash  
XI : 
• Interest on Debentures  
XII: 
• MCQ 
One of the 
source of 
financing.  
It reduces cost of 
capital.  
It designs 
appropriate 
capital structure. 
Debt instrument 
issued by Co.  
A debenture is a 
bond issued by a 
company  
under its seal  
acknowledging a 
debt  
& containing 
provisions as regards 
repayment of 
principal & interest.  
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