Tag Archives | Debentures

Debenture Trustees (Accounting Treatment) | India | Company

In this article we will discuss about the accounting entries relating to debenture trustees, explained with the help of an illustration. Generally, to look after the interest of the debenture-holders, certain persons are elected as trustees by the debenture-holders. Alternatively, the names of trustees may be mentioned in the prospectus inviting subscription for debentures of […]

Accounting Entries for Issue of Debentures | Capital | Accounting

In this article we will discuss about the accounting entries for issue of debentures. (A) Issue of Debenture for Cash: The issue procedure with regard to debentures is the same as that of shares. The amount due on debentures may be paid in installments, such as, Application, Allotment and Calls. When debentures are issued at […]

Accounting Entries for Redemption of Debentures | Accounting

In this article we will discuss about the accounting entries for redemption of debentures. 1. Redemption Out of Profits: When debentures are redeemed out of profit, it is essential that an equal amount to the face value of the debentures redeemed will be transferred to Debenture Redemption Reserve Account. When all the debentures are redeemed, […]

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