Issue and redemption of debentures Method 01 |Terms of Issue of Debentures | All 6 Cases |

ಈ ವಿಡಿಯೋದಲ್ಲಿ II PUC Accountancyಯ “Issue and Redemption of Debentures” chapterನ Terms of Issue of Debentures ಅನ್ನು step-by-step ಕನ್ನಡದಲ್ಲಿ ವಿವರಿಸಿದ್ದೇನೆ. Debentures ಅನ್ನು Par, Premium ಮತ್ತು Discountನಲ್ಲಿ issue ಮಾಡಿದಾಗ ಹಾಗೂ Par ಅಥವಾ Premiumನಲ್ಲಿ redeem ಮಾಡಿದಾಗ journal entries ಅನ್ನು ಹೇಗೆ prepare ಮಾಡಬೇಕು ಎಂಬುದನ್ನು proper reasoning ಮತ್ತು calculations ಜೊತೆ ಕಲಿಯುತ್ತೀರಿ. 📚 Topics Covered: ✅ Meaning of Par, Premium and Discount ✅ Issue price and Face value comparison ✅ Debentures issued at par and redeemable at par ✅ Debentures issued at premium and redeemable at par ✅ Debentures issued at discount and redeemable at par ✅ Debentures issued at par and redeemable at premium ✅ Debentures issued at discount and redeemable at premium ✅ Debentures issued at premium and redeemable at premium ✅ Securities Premium Reserve A/c ✅ Loss on Issue of Debentures A/c ✅ Premium on Redemption of Debentures A/c ✅ Debit and Credit reasoning for every journal entry 🧠 Important Memory Rules: • Cash received = Issue price • Debentures A/c is credited with face value • Premium on issue is credited to Securities Premium Reserve A/c • Premium on redemption is credited to Premium on Redemption of Debentures A/c • Discount and redemption premium are debited to Loss on Issue of Debentures A/c • 9% represents the interest rate on debentures—not the premium or discount rate ⏱️ Timestamps: 00:00 Introduction 00:07 Chapter introduction and marks weightage 00:38 Terms of Issue – six situations and basic rules 03:00 Case 1 – Issued at par and redeemable at par 06:10 Case 2 – Issued at premium and redeemable at par 08:40 Case 3 – Issued at discount and redeemable at par 11:10 Case 4 – Issued at par and redeemable at premium 14:50 Case 5 – Issued at discount and redeemable at premium 17:50 Case 6 – Issued at premium and redeemable at premium 20:40 Quick recap – Par, Premium and Discount 22:04 Outro ಈ video ನಿಮಗೆ helpful ಆಗಿದ್ದರೆ Like ಮಾಡಿ, ನಿಮ್ಮ friends ಜೊತೆ Share ಮಾಡಿ ಮತ್ತು II PUC Accountancy lessonsಗಾಗಿ DG’s Commerce Adda channel ಅನ್ನು Subscribe ಮಾಡಿ. #IssueOfDebentures #TermsOfIssue #SecondPUCAccountancy #IIPUC #AccountancyKannada #Debentures #JournalEntries #KarnatakaPUC #CommerceStudents #DGsCommerceAdda #Issue and redemption of debentures Method 01#