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In this video, we will learn the **accounting treatment and journal entries for Issue of Debentures at Premium** in a simple and exam-oriented manner.

This topic is frequently asked in practical questions and is very important for scoring full marks.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Issue of Debentures at Premium

* What is premium?
* Why company issues debentures at premium?
* Difference between par and premium

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### 2⃣ Accounting Treatment

* When premium is received with application
* When premium is received with allotment
* Treatment of Securities Premium

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### 3⃣ Journal Entries

Entry for application money
Entry for allotment (including premium)
Entry for receipt of money
Transfer to Debenture Account

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### 4⃣ Practical Illustration

* Step-by-step exam-based numerical
* Proper journal entry presentation format

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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 practical question
Helps understand premium treatment clearly
Builds foundation for Redemption of Debentures
Easy marks if journal entries are clear

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