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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 2 – Issue of Debentures (Part 1)**.
In this video, we will start the important topic of **Debentures** with full concept clarity and exam-oriented explanation.

This chapter is very important for university exams and frequently asked in numericals.

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# Topics Covered in This Lecture

### 1⃣ Introduction to Debentures

* Meaning of Debentures
* Features of Debentures
* Difference between Shares and Debentures

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### 2⃣ Types of Debentures

* Secured & Unsecured
* Redeemable & Irredeemable
* Convertible & Non-Convertible
* Registered & Bearer Debentures

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### 3⃣ Issue of Debentures

* Issue at Par
* Issue at Premium
* Issue at Discount (Concept)

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### 4⃣ Journal Entries (Basic Cases)

Application & Allotment entries
Issue at par entries
Premium treatment
Discount treatment (overview)

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# Who Should Watch This Video?

BCom Semester 2 Students
BBA Semester 2 Students
DU / CBCS / State Universities
Students preparing for Corporate Accounting exams

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# Why This Lecture is Important?

Highly scoring practical topic
Frequently asked in exams
Builds base for Redemption of Debentures
Easy journal entry method

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