Writing Off Discount & Loss on Issue of Debentures 🔥 | Class 12 Accountancy | Board Exam 2027

Writing Off Discount/Loss on Issue of Debentures | Class 12 Accountancy | Chapter 9 | Part 9 In this video, we cover one of the most important topics from Class 12 Accountancy Chapter 9 – Issue of Debentures: Writing Off Discount/Loss on Issue of Debentures. This topic is extremely important from the Board Exam point of view, and students must understand both the journal-entry approach as well as the Ledger Account approach. In this lecture, we cover: ✅ General Journal Entries for writing off Discount/Loss on Issue of Debentures ✅ Writing off Discount on Issue of Debentures ✅ Writing off Loss on Issue of Debentures ✅ Preparation of Discount on Issue of Debentures Account ✅ Preparation of Loss on Issue of Debentures Account ✅ Proportionate writing off of discount/loss ✅ Treatment in the Statement of Profit & Loss ✅ Important working notes ✅ Common mistakes students make in Board Exams ✅ Important questions and examination approach ✅ I-48 to 58 ✅ TS: Q-50 & Q-52 ✅ Assignment: Q-69 🎯 BOARD EXAM ALERT Writing off Discount/Loss on Issue of Debentures is a very important examination topic. Don’t just learn the journal entry—understand the complete logic of the treatment and how the Discount on Issue of Debentures Account and Loss on Issue of Debentures Account are prepared. If your basics of Issue of Debentures are already clear, this topic becomes much easier. 📚 Class: XII 📖 Subject: Accountancy 📌 Chapter 9: Issue of Debentures 🎯 Topic: Writing Off Discount/Loss on Issue of Debentures 🎬 Part: 9 📅 Date: 27-08-2026 🔔 Don’t forget to: 👍 Like the video 💬 Comment your doubts 📌 Share it with your Accountancy friends 🔔 Subscribe for more Class 12 Accountancy lectures and Board Exam preparation. #Class12Accountancy #IssueOfDebentures #WritingOffDiscount #LossOnIssueOfDebentures #Accountancy #BoardExam #CBSEAccountancy #Class12 #Debentures #AccountancyClasses