{"id":9507,"date":"2018-02-12T15:13:56","date_gmt":"2018-02-12T09:43:56","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=9507"},"modified":"2019-03-11T12:58:39","modified_gmt":"2019-03-11T07:28:39","slug":"accounting-debentures-class-12-notes-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/accounting-debentures-class-12-notes-accountancy\/","title":{"rendered":"Accounting For Debentures Class 12 Notes Accountancy"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-debentures-class-12-notes-accountancy\/#CBSE_Guide_Accounting_For_Debentures_class_12_Notes_Accountancy\" >CBSE Guide Accounting For Debentures class 12 Notes Accountancy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-debentures-class-12-notes-accountancy\/#Accounting_For_Debentures_Class_12_Notes_Accountancy\" >Accounting For Debentures Class 12 Notes Accountancy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-debentures-class-12-notes-accountancy\/#CBSE_Class_12_Accountancy_Revision_Notes_Chapter_8_Accounting_For_Debentures\" >CBSE Class 12 Accountancy Revision Notes Chapter 8 Accounting For Debentures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-debentures-class-12-notes-accountancy\/#CBSE_Class_12_Revision_Notes_and_Key_Points\" >CBSE Class 12 Revision Notes and Key Points<\/a><\/li><\/ul><\/nav><\/div>\n<p><strong>Accounting For Debentures class 12 Notes Accountancy<\/strong> in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides accounting for partnership firm\u2019s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. Class 12 Accountancy notes on chapter 8 accounting for partnership firm\u2019s fundamentals are also available for download in CBSE Guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Guide_Accounting_For_Debentures_class_12_Notes_Accountancy\"><\/span><strong>CBSE Guide Accounting For Debentures class 12 Notes Accountancy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CBSE guide notes are the comprehensive notes which covers the latest syllabus of CBSE and NCERT. It includes all the topics given in NCERT class 12 Accountancy text book. Users can download CBSE guide quick revision notes from myCBSEguide mobile app and my CBSE guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Accounting_For_Debentures_Class_12_Notes_Accountancy\"><\/span>Accounting For Debentures Class 12 Notes Accountancy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Download CBSE class 12th revision notes for chapter 8 Accounting For Debentures\u00a0in PDF format for free. Download revision notes for Accounting For Debentures\u00a0class 12 Notes and score high in exams. These are the Accounting For Debentures\u00a0class 12 Notes prepared by team of expert teachers. The revision notes help you revise the whole chapter 8 in minutes. Revision notes in exam days is one of the best tips recommended by teachers during exam days.<\/p>\n<p style=\"text-align: center;\"><strong><a class=\"button\" href=\"https:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-revision-notes\/7\/\">Download Revision Notes as PDF<\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Class_12_Accountancy_Revision_Notes_Chapter_8_Accounting_For_Debentures\"><\/span><strong>CBSE Class 12 Accountancy Revision Notes Chapter 8 Accounting For Debentures<br \/>\n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Debenture:<\/strong> It is a document issued by a company under its common seal acknowledging the debt and it also contains the terms of repayment of debt and payment of interest at a specified rate.<\/p>\n<p>Section 2 (30) of Companies Act, 2013 defines debenture as \u201cDebenture includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on the company\u2019s assets or not.\u201d<\/p>\n<p>Debentures are generally freely transferable by the debenture holder. Debenture holders have no rights to vote in the company\u2019s general meetings of shareholders. The interest paid to them is a charge against profit in the company\u2019s financial statements.<\/p>\n<p><strong>TYPES OF DEBENTURES<\/strong><\/p>\n<p><strong>Convertibility point of view:<\/strong> There are two types of debentures :<\/p>\n<p><strong>Convertible debentures,<\/strong> which can be converted into equity shares of the issuing company after a predetermined period of time.<\/p>\n<p>These may be <strong>Partly Convertible Debentures (PCD):<\/strong> A part of these instruments are converted into Equity shares in the future at notice of the issuer. The issuer decides the ratio for conversion. This is normally decided at the time of subscription.<\/p>\n<p><strong>Fully convertible Debentures (FCD):<\/strong> These are fully convertible into Equity shares at the issuer\u2019s notice. The ratio of conversion is decided by the issuer. Upon conversion the investors enjoy the same status as ordinary shareholders of the company.<\/p>\n<p><strong>Non-convertible Debentures,<\/strong> which are simply regular debentures, cannot be converted into equity shares. These are debentures without the convertibility feature, these usually carry higher interest rates than their convertible counterparts.<\/p>\n<p>On basis of Security, debentures are classified into:<\/p>\n<p><strong>Secured Debentures:<\/strong> These instruments are secured by a charge on the fixed assets of the issuer company. So if issuer fails to pay of either the principal or interest amount, its assets can be sold to repay the liability towards debenture holders.<\/p>\n<p><strong>Unsecured Debentures:<\/strong> These instrument are unsecured in the sense that if the issuer defaults on payment of the interest or principal amount, the investor is treated like other unsecured creditors of the company.<\/p>\n<p>From Redemption point of view<\/p>\n<p><strong>Redeemable Debentures :<\/strong> Redeemable debentures are those which are redeemed or paid off after the termination of fixed term. The amount paid off includes the principal amount and the current year\u2019s interest. The company always has the option of either to redeem a specific number of debentures each year or redeem all the debentures at specified date.<\/p>\n<p><strong>Irredeemable or Perpetual Debentures :<\/strong> Irredeemable debentures are those debentures which do not have any fixed date of redemption. They are redeemed either in the event of winding up or at a very remote period of time. Irredeemable or perpetual debenture holders can never force the company to redeem their debentures.<\/p>\n<p><strong>Distinguish Between a Share and Debenture<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" width=\"829\" cellspacing=\"0\" cellpadding=\"3\">\n<thead>\n<tr>\n<th style=\"text-align: center;\" scope=\"col\">Basis<\/th>\n<th style=\"text-align: center;\" scope=\"col\">Share<\/th>\n<th scope=\"col\">Debenture<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ownership<\/td>\n<td>Shareholders are the owners of company<\/td>\n<td>Debenture holders are the lenders of company<\/td>\n<\/tr>\n<tr>\n<td>Form of return<\/td>\n<td>Dividend<\/td>\n<td>Interest<\/td>\n<\/tr>\n<tr>\n<td>Security<\/td>\n<td>Not secured<\/td>\n<td>Secured by a charge on assets<\/td>\n<\/tr>\n<tr>\n<td>Voting right<\/td>\n<td>Equity shareholders have the voting right<\/td>\n<td>No voting right in normal course of business<\/td>\n<\/tr>\n<tr>\n<td>Risk<\/td>\n<td>More risk as compared to Debentures<\/td>\n<td>Risk Free due to secured Debentures<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Issue of Debentures:<\/strong><\/p>\n<p>Debentures can be issued in following ways:<\/p>\n<ol>\n<li>for cash<\/li>\n<li>for consideration other than cash<\/li>\n<li>As collateral security<\/li>\n<\/ol>\n<p><strong>Terms of Issue<\/strong><\/p>\n<p>Debentures can be issued in following ways:<\/p>\n<ol>\n<li>Issue of Debentures at Par<\/li>\n<li>Issue of Debenture at Premium<\/li>\n<li>Issue of Debentures at Discount.<\/li>\n<\/ol>\n<p><strong>Debenture Payable in Installments<\/strong><\/p>\n<ol>\n<li>First instalment paid along with application is called as application money.<\/li>\n<li>Second instalment paid on allotment is called as allotment money.<\/li>\n<li>Subsequent instalments paid are called as call money calls can be more than one and called First call, second call or as the case may be.<\/li>\n<\/ol>\n<p><strong>Issue of Debentures for Cash<\/strong><\/p>\n<p><strong>(a) When Debentures amount received in lump sum with the application<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>On receipt of application money<\/td>\n<td>Bank A\/c \u00a0\u00a0\u00a0\u00a0Dr.<br \/>\nTo Debenture Application<br \/>\nand Allotment A\/c<\/td>\n<td>With the application money<br \/>\nreceived<\/td>\n<\/tr>\n<tr>\n<td>On acceptance of \u00a0application money<\/td>\n<td>Debenture Application and Allotment A\/c \u00a0\u00a0\u00a0Dr.<br \/>\nTo X% Debentures A\/c<br \/>\nTo Bank A\/c<\/td>\n<td>With Amount of application<br \/>\nmoney on allotted debentures, and Excess amount refunded.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>(B) When Debentures amount received in installments.<\/strong><\/p>\n<p>In this case accounting entries will be same as at the time of issue of shares in instalments with small change in the name of term like-the share capital word replaced with the X% Debentures A\/c, and Share word replaced with Debentures e.g. Equity share capital into 8% Debentures, Equity share application into Debentures Application and follows on.<\/p>\n<p>AT Par: means debentures are issued at face value.<\/p>\n<p><strong>Issue of Debentures for Consideration other than Cash<\/strong><\/p>\n<p>When Debentures are issued for purchased of asset<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<thead>\n<tr>\n<th rowspan=\"2\" scope=\"col\">When Debentures Issued for purchases Asset at par<\/th>\n<th scope=\"col\">Sundry Asset A\/c Dr.<br \/>\nTo Vendor<\/th>\n<th scope=\"col\">With the purchases consideration<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vendor Dr.<br \/>\nTo Debenture Account<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">When Debentures<br \/>\nare issued for purchases of asset at premium<\/td>\n<td>Sundry Assets A\/c Dr.<br \/>\nTo Vendor<\/td>\n<td rowspan=\"2\">With the purchases Consideration<br \/>\nNo. of debentures par value<br \/>\nNo. of debentures x premium<\/td>\n<\/tr>\n<tr>\n<td>Vendor Dr.<br \/>\nTo Debenture A\/c<br \/>\nTo Security Premium<br \/>\nReserve A\/c<\/td>\n<\/tr>\n<tr>\n<td>When business is<br \/>\nPurchased<\/td>\n<td>When Purchase consideration is equal to net value of assets<br \/>\nSundry Assets A\/c Dr.<br \/>\nTo Sundry Liabilities A\/c<br \/>\nTo Vendor<br \/>\nWhen Purchases consideration more than net value of assetsGoodwill Account\u00a0\u00a0\u00a0 Dr.To Sundry Liabilities A\/cTo Vendor<\/td>\n<td>Value of asset<br \/>\nValue of liabilities<br \/>\nPurchases considerationExcess of Purchase Value (B\/F)Value of LiabilitiesPurchases Consideration<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>When Purchase Consideration is less than net value of asset<\/p>\n<p>Sundry Assets Account\u00a0\u00a0 Dr.<\/p>\n<p>To Sundry Liabilities A\/c<\/p>\n<p>To Capital Reserve<\/p>\n<p>To Vendor<\/td>\n<td>Value of Asset<\/p>\n<p>Value of liabilities<\/p>\n<p>Difference (B\/F<\/p>\n<p>Purchases Consideration<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Collateral Security :<\/strong> Collateral security means security provided to lender in addition to the principal security. It is a subsidiary or secondary security. Whenever a company takes loan from bank or from any financial institution it may issue its debentures as secondary security which is in addition to the principal security. Such an issue of debentures is known as \u2018issue of debentures as collateral security\u2019. The lender will have a right over such debentures only when company fails to pay the loan amount and the principal security is exhausted. In case the need to exercise the right does not arise debentures will be returned back to the company. No interest is paid on the debentures issued as collateral security because company pays interest on loan.<\/p>\n<p>In the accounting books of the company issue of debentures as collateral security can be credited in two ways :<\/p>\n<ol start=\"1\">\n<li><strong>First method :<\/strong> No Journal entry to be made in the books of accounts of the company for debentures issued as collateral security. A note of this fact is given in this case.<\/li>\n<li><strong>Second method :<\/strong> Entry to be made in the books of accounts of the company.<\/li>\n<\/ol>\n<p>A journal entry is made on the issue of debentures as a collateral security, Debentures Suspense Account is debited because no cash is received for such issue.<\/p>\n<p>Following journal entry will be made<\/p>\n<p><strong>Journal<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<thead>\n<tr>\n<th scope=\"col\">Date<\/th>\n<th scope=\"col\">Particulars<\/th>\n<th scope=\"col\">LF.<\/th>\n<th scope=\"col\">Debit (Rs.)<\/th>\n<th scope=\"col\">Credit (Rs.)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><\/td>\n<td>Debenture Suspense A\/c \u00a0\u00a0\u00a0Dr.<br \/>\nTo % Debentures A\/c<br \/>\n(Being the issue of Debentures of Rs&#8230;. each issued as collateral security)<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>INTEREST ON DEBENTURES<\/strong><br \/>\nInterest on Debentures is calculated at a fixed rate on its face value and is usually payable half yearly &amp; is paid even company is suffering from loss because it is charge on profit.<\/p>\n<p>Income Tax is deducted from interest before payment to debenture holders. It is called T.D.S. (Tax deducted at source).<\/p>\n<p><strong>JOURNAL ENTRIES<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" width=\"829\" cellspacing=\"0\" cellpadding=\"3\">\n<thead>\n<tr>\n<th scope=\"col\">1.<\/th>\n<th scope=\"col\">When interest is Due<\/th>\n<th scope=\"col\"><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><\/td>\n<td>Debentures Interest A\/c\u00a0\u00a0 Dr.<\/td>\n<td>(Gross Interest)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Debentures holder A\/c<\/td>\n<td>(Net Interest)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Income Tax Payable A\/c<\/td>\n<td>(Income Tax Deducted)<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>When Interest is paid<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Debentures Holder A\/c\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/td>\n<td>(With Interest)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Bank A\/c<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td>On payment of Income Tax to Government<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Income Tax Payable A\/c\u00a0\u00a0\u00a0 Dr.<\/td>\n<td>(Amount of Income)<\/td>\n<\/tr>\n<tr>\n<td>4.<\/td>\n<td>On Transfer of Interest on Debenture to statement of profit and Loss A\/c<\/td>\n<td>(Tax deducted at source)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Statement of Profit and Loss\u00a0\u00a0\u00a0 Dr.<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Debenture Interest A\/c<\/td>\n<td>(Amount of Interest)<strong>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Class_12_Revision_Notes_and_Key_Points\"><\/span><strong>CBSE Class 12 Revision Notes and Key Points<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Accounting For Debentures class 12 Notes Accountancy. CBSE quick revision note for class-12 Chemistry Physics Math\u2019s, Accountancy and other subject are very helpful to revise the whole syllabus during exam days. The revision notes covers all important formulas and concepts given in the chapter. Even if you wish to have an overview of a chapter, quick revision notes are here to do if for you. These notes will certainly save your time during stressful exam days.<\/p>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physics\/1251\/cbse-revision-notes\/7\/\">Physics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-chemistry\/1267\/cbse-revision-notes\/7\/\">Chemistry<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-mathematics\/1284\/cbse-revision-notes\/7\/\">Mathematics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-biology\/1298\/cbse-revision-notes\/7\/\">Biology<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-revision-notes\/7\/\">Accountancy<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-economics\/1327\/cbse-revision-notes\/7\/\">Economics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-business-studies\/1727\/cbse-revision-notes\/7\/\">Business Studies<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-computer-science\/1851\/cbse-revision-notes\/7\/\">Computer Science<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-informatics-practices\/1873\/cbse-revision-notes\/7\/\">Informatics Practices<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-english-core\/1855\/cbse-revision-notes\/7\/\">English Core<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-history\/1869\/cbse-revision-notes\/7\/\">History<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physical-education\/1877\/cbse-revision-notes\/7\/\">Physical Education<\/a><\/li>\n<\/ul>\n<p>To download Accounting For Debentures class 12 Notes Accountancy, sample paper for class 12 Physics, Chemistry, Biology, History, Political Science, Economics, Geography, Computer Science, Home Science, Accountancy, Business Studies, and Home Science; do check myCBSEguide app or website. myCBSEguide provides sample papers with solution, test papers for chapter-wise practice, NCERT Accounting For Debentures, NCERT Exemplar Accounting For Debentures, quick revision notes for ready reference, CBSE guess papers and CBSE important question papers. Sample Paper all are made available through\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\"><strong>the best app for CBSE students<\/strong><\/a>\u00a0and myCBSEguide website.<\/p>\n<ul>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-partnership-firms-fundamentals-class-12-notes-accountancy\/\">Accounting for partnership firms fundamentals class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/goodwill-nature-valuation-class-12-notes-accountancy\/\">Goodwill Nature And Valuation class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/reconstitution-partnership-class-12-notes-accountancy\/\">Reconstitution of Partnership class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/admission-partner-class-12-notes-accountancy\/\">Admission of A Partner class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/retirement-death-partner-class-12-notes-accountancy\/\">Retirement or Death of a partner class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/dissolution-partnership-firm-class-12-notes-accountancy\/\">Dissolution Of a Partnership Firm class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/\">Accounting For Share Capital class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/company-accounts-redemption-debentures-class-12-notes-accountancy\/\">Company Accounts \u2013 Redemption of Debentures class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-company-class-12-notes-accountancy\/\">Financial Statements Of A Company class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statement-analysis-class-12-notes-accountancy\/\">Financial statement analysis class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/tools-financial-statement-analysis-class-12-notes-accountancy\/\">Tools for financial statement analysis class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-ratios-class-12-notes-accountancy\/\">Accounting Ratios class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/cash-flow-statement-class-12-notes-accountancy\/\">Cash flow statement class 12 Notes Accountancy<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Accounting For Debentures class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides accounting for partnership firm\u2019s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. Class 12 Accountancy notes on chapter &#8230; <a title=\"Accounting For Debentures Class 12 Notes Accountancy\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/accounting-debentures-class-12-notes-accountancy\/\" aria-label=\"More on Accounting For Debentures Class 12 Notes Accountancy\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":9785,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48,456],"tags":[620,634,457,150,426,240],"class_list":["post-9507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbse-class-12","category-revision-notes","tag-accountancy-notes","tag-accounting-for-debentures","tag-cbse-notes","tag-cbse-notes-and-key-points","tag-quick-revision","tag-quick-revision-notes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Accounting For Debentures Class 12 Notes Accountancy<\/title>\n<meta name=\"description\" content=\"Accounting For Debentures class 12 Notes Accountancy ch 8 in PDF format for free download. 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