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**BCOM / BBA Students (Sem 2 & 3)**
Welcome to **Corporate Accounting Chapter 2 – Issue of Debentures (Part 7)**.
In this video, we will learn the important topic **Issue of Debentures with Terms of Redemption**, including the complete concept, accounting treatment, and journal entries in an exam-oriented way.

This topic is very important for understanding **Redemption of Debentures** and is frequently asked in university exams.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Issue of Debentures with Terms of Redemption

* Concept of redemption
* Why companies issue debentures with redemption terms
* Importance of redemption terms in accounting

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### 2⃣ Different Situations of Issue & Redemption

Issue at Par – Redemption at Par
Issue at Discount – Redemption at Par
Issue at Par – Redemption at Premium
Issue at Premium – Redemption at Premium

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### 3⃣ Accounting Treatment

* Treatment of **Discount on Issue of Debentures**
* Treatment of **Premium on Redemption of Debentures**
* Creation of **Loss on Issue of Debentures Account**

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### 4⃣ Journal Entries

Entry for issue of debentures
Entry for premium on redemption
Treatment of loss on issue of debentures

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### 5⃣ Practical Illustration

* Step-by-step numerical example
* Proper journal entry format for exams

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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
Important for **Redemption of Debentures chapter**
Helps understand treatment of discount and premium
Builds strong conceptual base for exam numericals

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