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Debentures
This document discusses accounting for debentures. It defines debentures and different types of debentures such as secured vs unsecured, redeemable vs irredeemable, registered vs bearer, convertible vs non-convertible. It also discusses the issuance of debentures for cash, consideration other than cash, and as collateral security. The document covers accounting entries for interest on debentures, redemption of debentures through lump-sum payment, installments, or conversion to shares. It provides an overview of key concepts related to debentures.
