Debentures, Bonds and TFCs

Federal Board > Class 14 > Advance Accounting (Total Videos: 238)

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Chapter 3: Debentures, Bonds and TFCs (28 videos)
3.1: Introduction of Debentures, Bonds and TFCs
  1. Accounting for Debenture
  2. Bond and Types of Bond
3.2: Issuance of Debentures
  1. Kinds of Debentures
  2. Difference between Debenture holder and Shareholder
  3. Preference of Debenture Issue over Share Issue
  4. Problem 1: Debentures issued for Cash
  5. More on Problem 1: Debentures issued for Cash
  6. Problem 2: Debentures issued in Consideration other than Cash
  7. More on Problem 2: Debentures issued in Consideration other than Cash
  8. Issue of Debentures as Collateral Security
3.3: Issuance and Redemption of Debentures
  1. Redemption of Debentures
  2. Different Cases of Issuance and Redemption of Debentures
  3. Issuance of Debentures at Premium, Redeemable at Par
  4. Issuance of Debentures at Par, Redeemable at Premium
  5. Issuance of Debentures at Discount and Redeemable at Premium
  6. More on Issuance of Debentures at Discount and Redeemable at Premium
3.4: Redemption of Debentures
  1. Time and Sources of Redemption of Debenture
  2. Problem: Redemption of Debenture Out of profit & capital
  3. More on Problem: Redemption of Debenture Out of profit & capital
  4. Methods of Redemption of Debentures
  5. Sinking Fund and Non-Cumulated Sinking Fund
  6. Debenture Sinking Fund Account
  7. Accounting Entries: Redemption of Debentures by Sinking Fund
  8. Redemption of Debentures-Insurance Policy Account
  9. Redemption of Debentures by Conversion into shares
  10. Redemption of Debentures by Purchase in the open market
3.5: Interest on Debentures
  1. Purchase of Own Debentures
  2. Cum-Interest and Ex-Interest Quotations