Archive | Debentures

Debentures: Features and Classes | India | Accounting

In this article we will discuss about:- 1. Meaning of a Debenture 2. Features of a Debenture 3. Classes 4. Debenture and Debenture Stock. Meaning of a Debenture: Generally, companies, for their expansion and further development, may require funds. Funds flow in from the internal and external sources i.e. the owners' and outsiders' contribution. Internal fund of a company consists [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Debentures|Comments Off on Debentures: Features and Classes | India | Accounting

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 the company. The guide-lines issued [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Debentures|Comments Off on Debenture Trustees (Accounting Treatment) | India | Company

Difference between Shares and Debentures | Company | Accounting

The upcoming discussion will update you about the difference between shares and debentures. Difference # Shares: 1. Shares denote the owned capital of a Company. 2. A shareholder is a part proprietor of a Company. 3. A shareholder gets dividend, which shall be payable out of undistributed profits. 4. A shareholder cannot receive any divid­end unless the Company makes a [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Debentures|Comments Off on Difference between Shares and Debentures | Company | Accounting
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