Archive | Debentures

Debenture Trustees (Accounting Treatment) | India | Company

In this article we will discuss about the accounting entries relating to debenture trustees, explained with the help of an illustration. Generally, to look after the interest of the debenture-holders, certain persons are elected as trustees by the debenture-holders. Alternatively, the names of trustees may be mentioned in the prospectus inviting subscription for debentures of the company. The guide-lines issued [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Debentures|Comments Off on Debenture Trustees (Accounting Treatment) | India | Company

Difference between Shares and Debentures | Company | Accounting

The upcoming discussion will update you about the difference between shares and debentures. Difference # Shares: 1. Shares denote the owned capital of a Company. 2. A shareholder is a part proprietor of a Company. 3. A shareholder gets dividend, which shall be payable out of undistributed profits. 4. A shareholder cannot receive any divid­end unless the Company makes a [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Debentures|Comments Off on Difference between Shares and Debentures | Company | Accounting

Accounting Entries for Issue of Debentures | Capital | Accounting

In this article we will discuss about the accounting entries for issue of debentures. (A) Issue of Debenture for Cash: The issue procedure with regard to debentures is the same as that of shares. The amount due on debentures may be paid in installments, such as, Application, Allotment and Calls. When debentures are issued at premium, the amount of premium [...]

By |2017-02-06T20:59:00+00:00February 6, 2017|Issue of Debentures|Comments Off on Accounting Entries for Issue of Debentures | Capital | Accounting
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