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Debentures Notes



This notes consist of

·         Learning Objectives
·         Features of debentures
·         Distinction between debentures and shares
·         Types of Debenture
·         ISSUE OF DEBENTURES - Journal entries
·         ISSUE OF DEBENTURES AS COLLATERAL SECURITY - Examples
·         Issue of Debentures in consideration other than for cash - Examples
·         Treatment of Discount on issue of Debentures - Examples
·         INTEREST ON DEBENTURES - Examples

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