Some of the main topics for Accountancy chapter Issue and Redemption of Debentures (Class 12) along with their details are:
1. Meaning and Classification of Debentures: This topic covers the definition of debentures and the different types of debentures such as bearer debentures, registered debentures, convertible debentures, and non-convertible debentures.
2. Issue of Debentures: This topic covers the process of issuing debentures and the different methods of issuing debentures such as public issue, private placement, and rights issue.
3. Essential Terms of Debentures: This topic covers the various essential terms of debentures such as face value, coupon rate, interest, redemption period, and redemption value.
4. Interest on Debentures: This topic covers the calculation of interest on debentures and the accounting treatment of interest on debentures in the books of accounts.
5. Redemption of Debentures: This topic covers the process and methods of redeeming debentures such as redemption by installment, redemption at premium, and redemption at par.
6. Creation of Debenture Redemption Reserve: This topic covers the creation of the debenture redemption reserve as per the provisions of the Companies Act.
7. Conversion of Debentures into Equity Shares: This topic covers the conversion of debentures into equity shares and the accounting treatment of such conversion.
8. Buy-Back of Debentures: This topic covers the buy-back of debentures by the company and the accounting treatment of such buyback.
Overall, the chapter on issue and redemption of debentures for class 12 accountancy provides an understanding of the basics of debentures, their classification, issue, and redemption. It also covers the different methods of redemption, the creation of debenture redemption reserve, and the accounting treatment of such transactions in the books of accounts.
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