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20-08-2017, 10:31 AM

I want ...[b]aims and objectives issue of debentures For Book keeping and accountancy project help please ..[/b]

jaseela123d · 22-08-2017, 01:31 PM

The issue of debentures may be issued:

(I) at par

(Ii) With a cousin

(Iii) With a discount

(I) Issuance of Debentures by Par:

Emissions are said to be issued at par when the amount received is equal to the par value of the obligations; For example, the issuance of Rs. 1,000 debentures for Rs. 1,000.

(Ii) Issuance of Debentures at Discount:

When the bonds are issued by the company at a price lower than its nominal value (nominal value) is said to be issued at a discount. It is important to note that the Commercial Companies Law has not placed any restrictions on the maximum discount limit. For example, if a debenture of Rs. 1,000 is offered to the public in Rs. 950, it's a matter of discount. Here Rs. 50 in each of the obligations is a loss for the company. As a principle of equity, it is desirable to cancel this loss.

(Iii) Issuance of Premium Obligations:

If the bonds are issued at a price higher than the nominal value (nominal value), said issue becomes a premium issue. For example, if a debenture of Rs. 1000 is offered in 1,050, this is a case of bond issue to premium. The excess of the issue price over the nominal value is a premium.

The premium is a capital gain for the company, so it must be credited to 'Securities Premium Reserve A / c'. The amount of the premium in the obligations should not be transferred to the profit and loss account because it is not a benefit derived from the normal operations of the company. Since this is a gain, it is shown in the liability of the balance sheet under "Reserves and surpluses".

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