Debentures Issued as Collateral Security | One Shot Revision | Class 12 Accounts
Автор: The Premium Institute of Education by DP Sir
Загружено: 2026-01-07
Просмотров: 77
This video is a one-shot revision of the topic Debentures Issued as Collateral Security for Class 12 CBSE Accountancy.
The lecture explains the meaning, accounting treatment, journal entries, and balance sheet presentation, keeping board exam requirements in mind.
📌 What’s covered in this One Shot Revision:
• Meaning of Debentures issued as Collateral Security
• Accounting treatment
• Journal entries (when entry is passed / not passed)
• Balance Sheet presentation
• Difference from debentures issued for cash
• Important exam points & common mistakes
🎯 Best for:
• Class 12 CBSE Accountancy students
• Commerce students
• Last-minute revision before exams
🔔 Like, Share & Subscribe for more Class 12 Accounts One Shot Revision videos.
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