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. 
Labels:

Comments

Post a Comment

Thank you we will contact ASAP.

Popular posts from this blog

Last Minute Tips to Crack SSC CGL 2019-20 (Tier-I) Exam

Last-Minute Tips to Crack SSC CGL 2019-20 (Tier-I) Exam 1. Don’t read any new topic at the last moment · Try to avoid studying any new topic at the last moment. Just revise what you have already studied. 2. Don’t forget your Admit Card, Photograph and ID Proof · Take a print out of your admit card and original photo identity proof, 1 photo and photocopy of the ID proof. Reach the examination center before time to avoid any last-minute trouble. 3. Maintain your Speed & Accuracy and Maximize your Score · Speed and Accuracy are two important factors to crack any competitive exam. Speed will help in maximizing the attempts while accuracy will ensure that you don’t end up losing marks as the negative marking of 0.5 marks for wrong answers is there. 4. Attempt according to the strategy you followed in the mock tests · Make sure you attempt the easier section first. The exam should be attempted with the same strategy you fol...
4 comments
Read more

Online cbse coaching class for 11 Mathematics

Online cbse Class 11 maths : Online coaching classes for 11 maths  and for other subjects. We are here to solve students problem instantly, So that they can improve himself/herself. One to One Correspondence and Equivalent Sets Suppose the members of the family are dinning and plates are prepared on the table then there is a One to one correspondence between the set of family members and the plates prepared. We will indicate this correspondence by the symbol If each element of a set A is associated with one and only one element of a set B and each element of B is associated with one and only one element of set A, then the sets A and B are said to be in one to one correspondence. If both the sets are finite and if they are in one to one correspondence, it is obvious that they have the same number of elements. If two sets have the same number of elements, they are said to be equivalent sets. Using symbol, we write A B. Between two equivalent sets, a one to one corr...
Post a Comment
Read more

Magnetic and non-magnetic material Class 6 Science

Magnetic and non-magnetic material  Class 6 Science A magnet is a substance that is drawn to certain magnetic materials like iron, cobalt, and nickel. Magnets have the ability to draw iron to them. Natural magnets are rocks that naturally draw iron. Non-magnetic materials include things like wood, rubber, coins, feathers, leather, etc. that are not drawn to iron. Magnet characteristics It pulls magnetic materials, such as iron. The magnet's two ends are referred to as its poles. The magnet's diametrically opposed poles are drawn together. Heating, hammering, or dropping causes it to lose its characteristics. On the basis of properties types of Magnets Temporary magnets are those magnets that are magnetic for only a little duration. Typically, iron, cobalt, or nickel are used to make them. When they are close to the powerful magnet, they act like a magnet. When they are yanked away from the powerful magnet, they stop being magnetic. Permanent magnets are magnets that have magne...
Post a Comment
Read more