Accounting for Debentures




1. The debentures where a charge created on the assets of company. (Secured debentures)

2. The debentures where no charge is created on the assets of company. (Unsecured debentures)

3. The acknowledgment of debt under common seal of company. (Debentures)

4. The debentures of which payment is made on the expiry of specified period. (Redeemable debentures)

5. The debentures of which payment is not made until the winding up of the company. (Irredeemable debentures)

6. The debentures which are converted into shares. (Convertible debentures)

7. The debentures which are not converted into shares. ((Non - convertible debentures)

8. The debentures which are registered in the register of company. (Registered debentures)

9. The debentures which are transferred by way of delivery. (Bearer debentures)

10. The issue of debentures more than face value of debentures. (Issue of debentures at premium)

11. A certificate issued to the debenture holders after allotment of debentures. (Debenture certificate)

12. The type of debenture, in which the amount is returnable after fixed period of time. (Redeemable debenture)

13. The type of debenture, which cannot be transferred by mere delivery. (Registered debentures)

14. The debentures, which are also called a naked debentures. (unsecured debentures)

15. The debentures, which are also called as mortgaged debentures. (Secured debentures)



16. The debenture, which is issued by public corporation. (Secured debentures)

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