Accounts Accounting Treatment of Debentures

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This video explains,
How the accounting of Irredeemable debentures gets's done
right from its issue process till the entries passed in the books of accounts at the time of application, allotment & final call stage.
So it includes,
*Process of Issuing Debentures
*Accounting Entries when debentures issued at Par, Premium & Discount
-For cash
-For consideration other than cash
-As a collateral security
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