Skip to main content

Types of Debentures Class 12 Accountancy

Types of Debentures Class 12 Accountancy

The debenture characterization relies upon their reclamation, development, convertibility, security, recovery strategy, loan cost, coupon rate, and execution. 

Made sure about and Unsecured Debentures: 

Made sure about Debentures will be debentures that are made sure about against the benefits of the organization. Also, on the off chance that there is any default on reimbursement of such debentures, at that point such resource is charged. 

While Unsecured Debentures don't ensure any charges neither against the benefits of the organization nor are they fixed or coasting. Typically these debentures are not given by organizations in India. 

Convertible and Non-Convertible Debentures: 

Convertible Debentures can be changed over into value shares at the alternative of the debenture holder, after a specific time interim he may change over the entirety of his offers into value offers and he turns into an investor. 

Non-Convertible Debentures are the most widely recognized sorts of debentures which don't have an alternative to change over into offers or value of any sort. These debentures will go on until their development. 

Redeemable or Irredeemable Debentures: 

Redeemable Debentures are given toward the finish of its term. This implies toward the finish of a specific period, they will be paid either in a portion in either or in singular amount. Such debentures can be reclaimed including some built-in costs or rebates. 

Irredeemable Debentures are the changeless ones. There is no fixed date to pay them. They can be protected as the organization goes into the liquidation process. Or then again they can be recovered after undefined long interims.



 

Debenture: Issue and redemption of Debentures



Visit Takshila Learning for CBSE Class 12 Online Classes & video lectures for Accountancy Class 12 and other subjects which are according to NCERT Class 12 syllabus. 

Comments

Popular posts from this blog

Lessons-Worksheets-Question Papers-CBSE Class 2 English

Lessons-Worksheets-Question Papers-CBSE Class 2 English CBSE 2nd Class English – One and Many  In this blog, we share the spelling rules used in the concept of  One  and Many. When there is only one of a naming word (noun), it is said to be a  singular noun . When a noun shows more than one, it is said to be in the  plural . We can add  –S, -es, -ves or ies  to show that there is more than one noun.  For example,  we say many birds, four biscuits, six brushes. But for the students of  Class 2 , it’s very difficult and confusing to understand where to use  s , es, ves or ies  in the form of many. Don’t worry, it looks difficult, but it is very easy as in grammar each concept has a set of rules that need to practice. Noun ending with  –s, -x, -o, -sh, -ch, and –ss  form plurals by taking  –es. Look at these pairs of words: Bus – Buses Brush – Brushes Continue ..... Click here ...

Class 3 English Practice Grammar Worksheet -The Adverb

 Class 3 English Practice Grammar Worksheet -The Adverb Class 3 English – The Adverb – Kinds of Adverb Fill in the blanks with suitable Adverbs of place. Choose from the box.  Up               outside                       everywhere                 back                down      away          here                           there                     ...

Bhakti Movement NCERT Class 12 History

Bhakti Movement NCERT Class 12 History The Bhakti movement was an effort to achieve salvation and emancipation by devotion to God. In Hindi, the word bhakti refers to fervent devotion to God. This movement, which stressed a single-minded, ardent devotion to God, is seen as the most characteristic act of religious progress during the Middle Ages. In the 12th and 13th centuries, Kabir Das was a key figure in the Bhakti Movement. As a result of the movement, Kabir Das' poems and religious writings attained widespread fame. Kabir Das was raised up by a Muslim family. However, his religious beliefs were influenced by his Hindu teacher Ramananda, who regarded Rama as the highest God. The first Sikh guru and the founder of Sikhism was Guru Nanak. He vehemently opposed prejudice based on customs, rivalry, and caste in religion. Nanak was raised in a Hindu household and from an early age began to exhibit spiritual tendencies. He helped the indigent and underprivileged. His followers began r...