Issue of Debentures | Q10 -11 | Class 12 Accounts | Chapter 9 | TS Grewal Solutions | CBSE 2026

📘 Issue of Debentures | Class 12 Accounts | Chapter 9 | TS Grewal Solutions | CBSE 2026

In this video, we explain Question 10-11 from Chapter 9 – Issue of Debentures of the TS Grewal Class 12 Accounts book (for CBSE 2026 exams).
Step-by-step explanation is given to help you understand the concept clearly and score well in your exams.

✨ What’s Covered in this Chapter?

Meaning of Debentures

Issue of Debentures at Par, Premium, and Discount

Issue of Debentures for Consideration other than Cash

Issue of Debentures as Collateral Security

Interest on Debentures

Accounting Treatment with Journal Entries & Ledger

📌 Best for:

Class 12 Students (CBSE 2026)

TS Grewal Solutions (Latest Edition)

Quick Revision & Exam Preparation

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10. Kamya Ltd. issued 30,000, 8% Debentures of Z 100 each at 10% premium for subscription. The issue price was payable & 40 on application, * 40 (including premium) on allotment and balance on first and final call. It received application money amounting to & 10,80,000. Allotment was made and allotment money was received. First and final call is yet to be made.
You are required to pass the necessary Journal entries.

11. Kati Ltd. issued 8,000, 9% Debentures of 100 each at a discount of 10%. The full amount was payable on application. Applications were received for 9,000 debentures and allotment was made on pro rata basis.
Pass the necessary Journal entries for the above transactions in the books of Kati Ltd.
(CBSE 2020)
(Ans.: Discount on Issue of Debentures — 80,000; Excess amount refunded — 90,000.]

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