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Journal Entries


(i)  When application money is received.

 

      Bank A/c                           Dr.   (with application money received)

                          To Debentures Application Account.

(ii) When application money is adjusted.

Debenture Application Account  Dr.

                                To % Debentures Account

                                To Debentures Allotment Account

                                To Bank Account

 

(ii)          When debentures are allotted.

 

At Par

At Discount

At Premium

Debenture Allotment A/c Dr.

Debenture Allotment A/c   Dr.

Debenture Allotment A/c    Dr.                        

To  % Debenture A/c

Discount on issue of Deb.  Dr.

       To % Debentures A/c

 

        To % Debentures A/c

       To Security Premium A/c

 

(iv)  When allotment money is received.

      Bank A/c    Dr.   (With allotment money received)

                              To Debenture Allotment A/c

      (v)   When call money is due.

              Debenture Call A/c Dr.

                              To % Debentures A/c

      (vi)  When call money is received.

              Bank A/c   Dr.

                      To Debentures Call A/c

 

(1) Issue of debenture for consideration other than cash

 

 (1)  If Purchase of Assets

(1) If Purchase of Business

Sundry Assets A/c Dr.

Sundry Assets A/c Dr.  (agreed price)

To Vendor (Seller) A/c

Goodwill A/c Dr. *  (loss on purchase)

(with purchase price of the asset)

To Sundry Liabilities A/c (agreed price)

 

To Vendor A/c (purchase consideration)

 

To Capital Reserve A/c* (profit on purchase)

 

(*Any one will appear)

 

          (2) When debentures are issued as consideration

 

At Par

At Premium

At Discount

Vendor A/c Dr.

Vendor A/c Dr.

Vendor A/c Dr.

To % Deb. A/c

To x% Deb. A/c

Discount on issue of debenture Dr.

 

To Security Premium A/c

To % Debentures A/c

 

Before putting the amounts in the above entries students are advised to first calculate the number of new shares or debentures issued. Which will be calculated as follows:

No. of Deb. Issued =

Issue Price = Face Value + Premium or Face Value – Discount as the case may be.

Solved example:

Q. 10. Explain the meaning of debentures issued as collateral security by a company. Show its treatment in the Balance Sheet.

Ans. Issue of debentures as collateral security means issuing debentures as an additional or secondary security. When the amount of principal security falls short to the amount of loan lender generally demands for additional securities. For this purpose company generally issues its debentures and such an issue is known as issue of debentures as collateral security. It can be treated in the following two ways:

When Company Does Not Make The Journal Entry

Since under this method company does not make an entry so the fact of issue of debentures as collateral security is shown in the Balance Sheet by way of note with the amount of loan.

Extracts from Balance Sheet

Liabilities

Amount

Assets

Amount

Secured Loan

 

 

 

Bank Loan

 

 

 

(Secured by issue of X % debentures

 

 

 

 as collateral security)

 

 

 

 

When The Company Makes The Journal Entry

The Company makes the following journal entry:

        Debenture Suspense A/c              Dr.

                        To % Debentures A/c

Extracts from Balance Sheet

Liabilities

Amount

Assets

Amount

Secured Loan

 

 

 

Bank Loan

 

Miscellaneous Expenditure

 

% Debentures (issued as collateral security)

 

Debenture Suspense A/c

 

 
Let's Practice

 

{"questions":[{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Self Examination Questions-From Study Material<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">1. Which of the following statements is true?<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) A debenture holder is an owner of the company<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(b) A debenture holder can get his money back only on the liquidation of the company<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(c) A debenture issued at a discount can be redeemed at a premium<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(d) A debenture holder receives interest only in the event of profits<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Self Examination Questions-From Study Material<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">2. Premium on redemption of debentures account is _______.<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) A real account<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(b) A nominal account - income<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(c) A personal account<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(d) A nominal account \u2013 expenditure<\/span>","clicked":"no","isAnswer":"yes"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Self Examination Questions-From Study Material<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">3. Which of the following statements is false?<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) At maturity, debenture holders get back their money as per the terms and conditions of redemption<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">(b) Debentures can be forfeited for non payment of call money<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(c) In company\u2019s balance sheet, debentures are shown under secured loans<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(d) Interest on debentures is charged against profits<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Self Examination Questions-From Study Material<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">4. Which of the following statements is false?<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a)<\/span><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">\u00a0A company can issue convertible debentures<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(b) Debentures cannot be secured<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">(c) A company can issue redeemable debentures<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(d) Debentures have no right to participate in profits over and above their fixed interest<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Self Examination Questions-From Study Material<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">5. Debenture premium can be used to _____.<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">(a) Write off the discount on issue of shares or debentures<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(b) Write off the premium on redemption of shares or debentures<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(c) Write off capital loss<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(d) All of the above<\/span>","clicked":"no","isAnswer":"yes"}]}],"testId":0,"subject":"Subject","testName":"Test Name","testType":"Single","totQues":5,"marksPerQues":1,"totalMarks":5,"totalTime":5,"negativeMarksPerQues":0,"instructions":[{"ins":"Mark the sentence with correct option."},{"ins":"After you have attempted all the questions, click on the Finish Test button to know your score and the correct answers."}]}

 

 

 





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