DEBENTURES-IssuE

Issue o olebetuesasCoLLATERAL SECURITY

Acoutting fr of of olebs as crtloteral seeuwt
Cam be done m Tho thods-
- m e - nly eads Bis disclesure
- tnro- mids a Joumnal Emtay L Bs botn
ALWAYS DO SECOND METHOD- as t cove
t e pessibilitias o ditjennt voiaions ak Gwstion
JoURNAL ENTRY:-
Debe ne SuspenAR a l (ace Value o debs
fo7, Debeutins Ceelatenal see )
(Beie olebs isurd as cetlotoal
w)
Balance Caet ----_ C ---
Panticulas NoteAnt
. EQUITY LLIABIUTIEs
1 Shanehstders Amds
a) Nen-Cunent iabilities
Ler Teamm Borrongs 1
AMT OF
LOAN
NOTES TO ACcoUNTS

1. Oa Tem 6orrg
Bamlk toam AMT QF
(secuned by iasu . 7 dobs as LOAN
Celaternal secunity)
 eTE
FACE
REDEMPTION CONDITIONS (RuLES

RULET FOR REDEMPTION CONDITIONS

1 HRST-entiy - wit IssuE Pice

a Deb. Ape afc- always Aamme amoumt ( . u
3 Debevtunes Qcaliways face vale
on debrc. own
4 Diacout as_Pevp e tnein
Valne
Se. PAem.Reseave
5 Phemmm n Redennstion BHAI-BHAI Al
es o
isme ok lebs. A1. -Some amt
CC Paenium a n Kecl
Yen cam CLUB disc.on dabs 2 DAemiium
O hedennptim im LOSS ON ISSUE OF DEBS AIC J
1ssUE OF DEAS WITH REDEMPTIoN CONDITIONS

D sue at PAR 1co)-Redemption at PAR (1ao)

a) Bamk. 1 o o (Iuue Bice)
To Deb. ape 1oO
Deb apt 1oo
To 7 Debetiuns (too)V

2 DIScouNT (40)Redenption at PAR(1o)

a) Bamk A 9o (Tsue Price)
To Deb. apl 9o
b Deb apl
Diacowmt n olebs An 1o
To 10 Debentunres

) e at PREMIUM (110) Redamstien at PAR (10)

a) Bamk D110
fo Deb. apl 110
11o
bDeb ap
To10, Debs. Lo
To See.Pamiumm hesew

4 e at PAR Goo)-Radmptiom at REMIUM (110)

a) bamk 100
to Deb.apl
b) Deb. ap 1o0
*kes on iue oote bs B 10
1o 10 Debs. o
o PAemuum an Reslemption
(10)
s u e at DiscouNT Qo) -edemptien at PREMIUM (05
a)Bak A 90 (Lisue fPice)
To Deb ape vV 90
bDeb apt v 90
Discount on Deb. Br 10
+Les on mul eh oleb. S
To 10 Debs. (1oo) Fae Value
To Pemumm an Rel S.
OR
Deb.ap 90
ens on isun oh dehs 0+) 15
1S

Tol0X Debs
To Premnu ow Rea S

Tsue at PrEMIUM (1os)- Ardennptin a t PREMIUM (11D)

a Bawk los (Lsue Poice)
To Deb ap 10S
E)Deb apl 1osS
Less w su oolebs
1o 10 Debs. o d ) fra Velu
1o SecuaitiosPhenmium Resevee
Ato Paenm on Aolennpton 10
IssUE OF DEBENTURE AS
CONSIDERATI ON OTHER, THAN CASH

Puchase o a ixed asset:

a) Ficed aset
To Vendsr
(Name-ik aven nm L) Punchase,
Considatien

6) Vendor (huch.Consideatio
*Discout on debs bisamt XNo.duh)
1o Debeutiuns face Value)
To eeunittes Phemmum Resewe (Bal- Remnamt x )
(only ONE taose)
No. debs iuuasl = Punchase Comsidleatierw
L Val o ONE cleb.

> Puchase og a BusinESS;|

a Asselá A (Book alue)
AGTdwite BALANCE)
To Liabilittes Bovk mlue)
to Capital Reseme (BALANC6)
1o Vedo (Namme) (Pnet.Cendeat
Some a o Knehase o icedl assela

IMPORTANT
ALWAYS SHOW CALcULATION OF DEBENTURESASUED

--
INTEREST ON DEBENTURES
a) Debomtann lnlenest (1ut
(Iut anmnt)
To Debetiunehotdess
To TDS asabl
(Balomee)
ox amat)
(Beip i u due &TDS payabe)
b) Debemlinuhatdens
TDS Payabla
To Bak
(Beie paid 2-TAS depesitzd))
*These Tuo emties passed eve me we poy
deb. nut. t wmat be --ONCE TWICE/foUR TIMEs
a yea)

) Statnmet og Pl
To Debeutiune Luterest
(Beunp oleb ut hameund to st.g PlL)

IMPORTANT
Calculati lut =
[ace Value)yRati ok1
Lo Debs. ^ LDeb Iu

Calculat TD = [Debentul x |Tax Rat|

lutnest J