Debentures

Meaning and Characteristics, importance, types: of debenture. Issue of debenture and Redemption of Debenture.

Notes

Accounting for Debentures

This note is about the debenture, a public borrowing amount of money. It also contains the importance and advantage and disadvantage of debenture. This note describes debenture as a means of taking loan from the public by issuing them certificate. A debenture is a certificate issued by a company acknowledging a debt of a specified amount of public borrowing. It is a portion of loan capital.

Accounting treatment for debenture (I)

This note is all about Issue of debenture in cash. It shows the issue of debenture in lump sum basis and in installment basis and also their types.

Accounting treatment for debenture (II)

A debenture is a certificate issued by a computer acknowledging a debt of a specified amount of public borrowing. The issue of debenture helps the company in borrowing the bulk amount od debts from the large section of the general public.