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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 2 – Issue of Debentures (Part 4)**.
In this video, we will learn the complete accounting treatment and **journal entries for Issue of Debentures at Discount** in a simple, step-by-step and exam-oriented manner.

This topic is very important for university exams and is frequently asked in practical questions.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Issue of Debentures at Discount

* What is discount?
* Why company issues debentures at discount?
* Difference between capital loss and revenue loss

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### 2⃣ Accounting Treatment of Discount

* Treatment as capital loss
* Writing off discount
* Concept of Deferred Revenue Expenditure (basic idea)

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### 3⃣ Journal Entries

Entry for application money
Entry for allotment
Entry for issue at discount
Entry for writing off discount

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### 4⃣ Practical Illustration

* Step-by-step numerical example
* Proper exam presentation format
* Common mistakes to avoid

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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 topic
Helps in scoring full marks in numericals
Builds base for Redemption of Debentures
Easy journal entry technique

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