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**BCOM / BBA Semester 2 & 3 Students**
Welcome to **Corporate Accounting Chapter 2 – Issue of Debentures (Journal Entries)**.
In this video, we will cover the **complete accounting treatment of Issue of Debentures** with clear concepts and exam-oriented journal entries.

This is one of the **most important practical topics** in Corporate Accounting and frequently asked in university exams.

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# Topics Covered in This Lecture

### 1⃣ Issue of Debentures at Par

* Basic concept
* Journal entries

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### 2⃣ Issue of Debentures at Premium

* Treatment of premium
* Journal entries

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### 3⃣ Issue of Debentures at Discount

* Meaning of discount
* Accounting treatment
* Journal entries

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### 4⃣ Issue for Consideration Other Than Cash

* Purchase of assets/business
* Journal entries

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### 5⃣ Issue as Collateral Security (Introduction)

* Meaning
* Accounting treatment (overview)

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# Who Should Watch This Video?

BCom Semester 2 Students
BCom Semester 3 Students
BBA Students
DU / CBCS / State Universities
Students preparing for Corporate Accounting exams

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# Why This Lecture is Important?

Frequently asked in exams
Easy to score full marks
Covers all major journal entries
Builds base for Redemption of Debentures

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