Debentures Issued with Redeemable Conditions | Issue and Redemption
Arjun EP
Debentures Issued with Redeemable Conditions | Issue and Redemption of Debenture
A limited company can issue different types of debentures.
Out of them, redeemable debentures should be redeemed after maturity period.
At the time of repayment, principal amount and arrear interest is paid to debenture holders.
Debentures can be redeemed at par, discount or premium.
|
Issue of debentures |
Redemption of debentures |
|
1. At par |
1. At par |
|
2. At discount |
2. At discount |
|
3. At premium |
3. At premium |
From above short cut, detailed rules are:
|
1 |
1.1 Issued at par, redeemable at par |
|
2 |
1.2 Issued at par, redeemable at discount |
|
3 |
1.3 Issued at par, redeemable at premium |
|
|
|
|
4 |
2.1 Issued at discount, redeemable at par |
|
5 |
2.2 Issued at discount, redeemable at discount |
|
6 |
2.3 Issued at discount, redeemable at premium |
|
|
|
|
7 |
3.1 Issued at premium, redeemable at par |
|
8 |
3.2 Issued at premium, redeemable at discount |
|
9 |
3.3 Issued at premium, redemption at premium |
Keep in Mind (KIM)
|
Discount on issue of debentures is capital loss, it debited in journal entry |
|
Premium on issue of debentures is capital gain, it is credited in journal entry |
|
Discount on redemption of debentures is capital gain, it is future gain. No entry at the time of issue. |
|
Premium on redemption of debentures is capital loss, it is future loss. It credited as well as debited |
|
Discount on issue and premium on redemption = loss on issue of debentures |
Journal Entries
|
|
Issue condition |
Redemption condition |
Journal entry |
|
|
1 |
Issued at par |
Redeemable at par |
Issued at par, redeemable at par |
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
To Debentures account |
|
|
|
|
|
(Being- debentures issued at par, redeemable at par) |
|
|
|
|
|
|
|
|
2 |
Issued at par |
Redeemable at discount |
Issued at par, redeemable at discount |
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
To Debentures account |
|
|
|
|
|
(Being- debentures issued at par, redeemable at discount) |
|
|
|
|
|
|
|
|
3 |
Issued at par |
Redeemable at premium |
Issued at par, redeemable at premium |
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
Loss on issue of debentures account |
Dr |
|
|
|
|
To Debentures account |
|
|
|
|
|
To Premium on redemption of debentures A/c |
|
|
|
|
|
(Being- debentures issued at par, redeemable at premium) |
|
|
|
Issue condition |
Redemption condition |
Journal entry |
|
|
4 |
Issued at discount |
Redeemable at par |
Issued at discount, redeemable at par |
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
Discount on issue of debentures account |
Dr |
|
|
|
|
To Debentures account |
|
|
|
|
|
(Being- debentures issued at discount, redeemable at par) |
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|
|
|
|
|
|
5 |
Issued at discount |
Redeemable at discount |
Issued at discount, redeemable at discount |
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
Discount on issue of debentures account |
Dr |
|
|
|
|
To Debentures account |
|
|
|
|
|
(Being- debentures issued at discount, redeemable at discount) |
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|
|
|
|
|
|
|
6 |
Issued at discount |
Redeemable at premium |
Issued at discount, redeemable at premium |
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
Loss on issue of debentures account |
Dr |
|
|
|
|
To Debentures account |
|
|
|
|
|
To Premium on redemption of debentures A/c |
|
|
|
|
|
(Being- debentures issued at discount, redeemable at premium) |
|
|
|
Issue condition |
Redemption condition |
Journal entry |
|
|
|
7 |
Issued at premium |
Redeemable at par |
Issued at premium, redeemable at par |
|
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
|
To Debentures account |
|
|
|
|
|
|
To Premium on issue of debentures account |
|
|
|
|
|
|
(Being- debentures issued at premium, redeemable at par) |
||
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|
|
|
|
|
|
|
8 |
Issued at premium |
Redeemable at discount |
Issued at premium, redeemable at discount |
|
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
|
To Debentures account |
|
|
|
|
|
|
To Premium on issue of debentures account |
|
|
|
|
|
|
(Being- debentures issued at premium, redeemable at discount) |
|
|
|
|
|
|
|
|
|
|
9 |
Issued at premium |
Redeemable at premium |
Issued at premium, redeemable at premium |
|
|
|
|
|
|
Bank account |
Dr |
|
|
|
|
|
Loss on issue of debentures account |
Dr |
|
|
|
|
|
To Debentures account |
|
|
|
|
|
|
To Premium on issue of debentures account |
|
|
|
|
|
|
To Premium on redemption of debentures A/c |
|
|
|
|
|
|
(Being- debentures issued at premium, redeemable at premium) |
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#####
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Click on link for YouTube videos |
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Accounting for Share |
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Share in Nepali |
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Debentures |
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Final Accounts: Class 12 |
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Final Accounts in Nepali |
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Work Sheet |
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Ratio Analysis (Accounting Ratio) |
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Fund Flow Statement |
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Cash Flow Statement |
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Theory Accounting Xii |
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Theory: Cost Accounting |
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Cost Accounting |
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LIFO−FIFO |
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Cost Sheet, Unit Costing |
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Cost Reconciliation Statement |
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#####
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country
PROBLEM: 9
ABC Company Ltd provides you following extracted data on 1 Jan 2017 relating to debentures:
(1) Issued 60,000; 7% debentures of $100 each at par and redeemable at par after 5 years.
(2) Issued 60,000; 7% debentures of $100 each at par and redeemable at 5% discount after 5 years.
(3) Issued 60,000; 7% debentures of $100 each at par and redeemable at 5% premium after 5 years.
(4) Issued 60,000; 7% debentures of $100 each at 10% discount and redeemable at par after 5 years.
(5) Issued 60,000; 7% debentures of $100 each at 10% discount and redeemable at 5% discount after 5 years.
(6) Issued 60,000; 7% debentures of $100 each at 10% discount and redeemable at 5% premium after 5 years.
(7) Issued 60,000; 7% debentures of $100 each at 10% premium and redeemable at par after 5 years.
(8) Issued 60,000; 7% debentures of $100 each at 10% premium and redeemable at 5% discount after 5 years.
(9) Issued 60,000; 7% debentures of $100 each at 10% premium and redeemable at 5% premium after 5 years.
Required: Journal entries: (a) Issue with redeemable condition; (b) Redemption
Solution:
(1) Issued 60,000; 7% debentures of $100 each at par and redeemable at par after 5 years
Here, issued at par, redeemable at par
Face value = 60,000 x $100 = $60,00,000
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at par |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
60,00,000 |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
(Being- 60,000; 7% debentures of $100 each issued at par, redeemable at par) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
To Debentures holder account |
|
|
|
60,00,000 |
|
|
(Being- debenture transferred to debenture holders at par) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
60,00,000 |
|
|
|
To Bank account |
|
|
|
60,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
(2) Issued 60,000; 7% debentures of $100 each at par and redeemable at 5% discount after 5 years
Here, issued at par, redeemable at 5% discount
Face value = 60,000 x $100 = $60,00,000
Discount on redemption = 60,00,000@5% = $3,00,000
Discount on redemption of debentures is future capital gain, so no entry at the time of issue.
Company credits this gain in journal entry at the time of redemption or transfer to debenture holders.
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at par, redeemable at 5% discount |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
60,00,000 |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
(Being- 60,000; 7% debentures of $100 each issued at par, redeemable at par) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
To Debentures holder account |
|
|
|
57,00,000 |
|
|
To Discount on redemption of debenture |
|
|
|
3,00,000 |
|
|
(Being- debenture transferred to debenture holders at discount) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
57,00,000 |
|
|
|
To Bank account |
|
|
|
57,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
|
|
|
|
|
|
|
(3) Issued 60,000; 7% debentures of $100 each at par and redeemable at 5% premium after 5 years
Here, issued at par, redeemable at 5% premium
Face value = 60,000 x $100 = $60,00,000
Premium on redemption = 60,00,000@5% = $3,00,000
Premium on redemption of debentures is future capital loss.
It is recorded in debit as well as credit at the time of issue.
Company debits this loss in journal entry at the time of redemption or transfer to debenture holders.
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at par, redeemable at 5% premium |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
60,00,000 |
|
|
|
Loss on issue of debenture account |
Dr |
|
3,00,000# |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
To Premium on redemption of debenture |
|
|
|
3,00,000# |
|
|
(Being- 60,000; 7% debentures of $100 each issued at par, redeemable at 5% premium) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
Premium on redemption of debenture |
Dr |
|
3,00,000 |
|
|
|
To Debentures holder account |
|
|
|
63,00,000 |
|
|
(Being- debenture transferred to debenture holders with premium) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
63,00,000 |
|
|
|
To Bank account |
|
|
|
63,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
|
|
|
|
|
|
|
(4) Issued 60,000; 7% debentures of $100 each at 10% discount and redeemable at par after 5 years
Here, issued at 10% discount, redeemable at par
Face value = 60,000 x $100 = $60,00,000
Discount on issue = 60,00,000@10% = $6,00,000
Discount on issue of debenture is capital loss.
Company debits this loss in journal entry at the time of issue.
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at 10% discount, redeemable at par |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
54,00,000 |
|
|
|
Discount on issue of debenture account |
Dr |
|
6,00,000 |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
(Being- 60,000; 7% debentures of $100 each issued at 10% discount, redeemable at par) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
To Debentures holder account |
|
|
|
60,00,000 |
|
|
(Being- debenture transferred to debenture holders at par) |
|
|
|
|
|
|
Redeemed at par |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
60,00,000 |
|
|
|
To Bank account |
|
|
|
60,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
|
|
|
|
|
|
|
(5) Issued 60,000; 7% debentures of $100 each at 10% discount and redeemable at 5% discount after 5 years
Here, issued at 10% discount, redeemable at 5% discount
Face value = 60,000 x $100 = $60,00,000
Discount on issue = 60,00,000@10% = $6,00,000
Discount on redemption = 60,00,000@5% = $3,00,000
Discount on issue of debenture is capital loss; company debits this loss in journal entry at the time of issue.
Discount on redemption of debenture is capital gain; company credits this profit in journal entry at the time of redemption
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at 10% discount, redeemable at 5% discount |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
54,00,000 |
|
|
|
Discount on issue of debenture account |
Dr |
|
6,00,000 |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
(Being- 60,000; 7% debentures of $100 each issued at 10% discount, redeemable at 5% discount) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
To Debentures holder account |
|
|
|
57,00,000 |
|
|
To Discount on redemption of debenture |
|
|
|
3,00,000 |
|
|
(Being- debenture transferred to debenture holders at discount) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
57,00,000 |
|
|
|
To Bank account |
|
|
|
57,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
|
|
|
|
|
|
|
(6) Issued 60,000; 7% debentures of $100 each at 10% discount and redeemable at 5% premium after 5 years
Here, issued at 10% discount, redeemable at 5% premium
Face value = 60,000 x $100 = $60,00,000
Discount on issue = 60,00,000@10% = $6,00,000
Premium on redemption = 60,00,000@5% = $3,00,000
Loss on redemption = 900,000# is the total of $600,000 discount and $300,000 premium
Discount on issue of debenture is capital loss; company debits this loss in journal entry at the time of issue.
Premium on redemption of debentures is future capital loss; it is recorded in debit as well as credit at the time of issue.
Company debits this loss in journal entry at the time of redemption or transfer to debenture holders.
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at 10% discount, redeemable at 5% premium |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
54,00,000 |
|
|
|
Loss on issue of debenture account |
Dr |
|
9,00,000# |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
To Premium on redemption of debenture |
|
|
|
3,00,000 |
|
|
(Being- 60,000; 7% debentures of $100 each issued at 10% discount, redeemable at 5% premium) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
Premium on redemption of debenture |
Dr |
|
3,00,000 |
|
|
|
To Debentures holder account |
|
|
|
63,00,000 |
|
|
(Being- debenture transferred to debenture holders at premium) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
63,00,000 |
|
|
|
To Bank account |
|
|
|
63,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
|
|
|
|
|
|
|
(7) Issued 60,000; 7% debentures of $100 each at 10% premium and redeemable at par after 5 years
Here, issued at 10% premium, redeemable at par
Face value = 60,000 x $100 = $60,00,000
Premium on issue = 60,00,000@10% = $6,00,000
Premium on issue of debenture is capital gain; company credits it in journal entry at the time of issue.
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at 10% premium, redeemable at par |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
66,00,000 |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
To Premium on issue of deb. (security premium) |
|
|
|
6,00,000 |
|
|
(Being- 60,000; 7% debentures of $100 each issued at 10% premium, redeemable at par) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
To Debentures holder account |
|
|
|
60,00,000 |
|
|
(Being- debenture transferred to debenture holders at par) |
|
|
|
|
|
|
Redeemed at par |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
60,00,000 |
|
|
|
To Bank account |
|
|
|
60,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
|
|
|
|
|
|
|
(8) Issued 60,000; 7% debentures of $100 each at 10% premium and redeemable at 5% discount after 5 years
Here, issued at 10% premium, redeemable at 5% discount
Face value = 60,000 x $100 = $60,00,000
Premium on issue = 60,00,000@10% = $6,00,000
Discount on redemption = 60,00,000@5% = $3,00,000
Premium on issue of debenture is capital gain; company credits it in journal entry at the time of issue.
Discount on redemption of debenture is future capital gain; company credits this profit in journal entry at the time of redemption
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at 10% premium, redeemable at 5% discount |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
66,00,000 |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
To Premium on issue of debenture |
|
|
|
6,00,000 |
|
|
(Being- 60,000; 7% debentures of $100 each issued at 10% premium, redeemable at 5% discount) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
To Debentures holder account |
|
|
|
57,00,000 |
|
|
To Discount on redemption of debenture |
|
|
|
3,00,000 |
|
|
(Being- debenture transferred to debenture holders at discount) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
57,00,000 |
|
|
|
To Bank account |
|
|
|
57,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
|
|
|
|
|
|
|
(9) Issued 60,000; 7% debentures of $100 each at 10% premium and redeemable at 5% premium after 5 years
Here, issued at 10% premium, redeemable at 5% premium
Face value = 60,000 x $100 = $60,00,000
Premium on issue = 60,00,000@10% = $6,00,000
Premium on redemption = 60,00,000@5% = $3,00,000
Premium on issue of debenture is capital gain; company credits it in journal entry at the time of issue.
Premium on redemption of debentures is future capital loss; it is recorded in debit as well as credit at the time of issue.
Journal Entries
In the book of ABC Company Ltd
|
Date |
Particulars |
|
LF |
Amount Dr |
Amount Cr |
|
2017 |
Issued at 10% premium, redeemable at 5% premium |
|
|
|
|
|
Jan 1 |
Bank account |
Dr |
|
66,00,000 |
|
|
|
Loss on issue of debenture account |
Dr |
|
3,00,000# |
|
|
|
To 7% Debentures account |
|
|
|
60,00,000 |
|
|
To Premium on issue of deb. (security premium) |
|
|
|
6,00,000 |
|
|
To Premium on redemption of debenture |
|
|
|
3,00,000# |
|
|
(Being- 60,000; 7% debentures of $100 each issued at 10% premium, redeemable at 5% premium) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Debenture transfer to debenture holders |
|
|
|
|
|
Dec 31 |
7% Debenture account |
Dr |
|
60,00,000 |
|
|
|
Premium on redemption of debenture |
Dr |
|
3,00,000 |
|
|
|
To Debentures holder account |
|
|
|
63,00,000 |
|
|
(Being- debenture transferred to debenture holders at premium) |
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
Payment made to debenture holders |
|
|
|
|
|
Dec 31 |
Debenture holders account |
Dr |
|
63,00,000 |
|
|
|
To Bank account |
|
|
|
63,00,000 |
|
|
(Being- payment made to debenture holders) |
|
|
|
|
|
|
|
|
|
|
|
#####
PROBLEMS AND ANSWERS OF DEBENTURES ISSUED & REDEMPTION |
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = Birr = Currency of your country
PROBLEM: 9
OPR Company Ltd has provided you following information:
(a) 5,000; 6% debentures of $/₹/Rs 100 each issued at 100% and repayable after 5 years at 100%.
(b) 5,000; 6% debentures of $100 each issued at 110% and repayable after 5 years at 100%.
(c) 5,000; 6% debentures of $100 each issued at 90% and repayable after 5 years at 100%.
(d) 5,000; 6% debentures of $100 each issued at 100% and repayable after 5 years at 110%.
(e) 5,000; 6% debentures of $100 each issued at 90% and repayable after 5 years at 110%.
(f) 5,000; 6% debentures of $100 each issued at 105% and repayable after 5 years at 110%.
Required: Issue of debenture with redeemable conditions and redemption of debentures
[Answer: (a) Bank = $500,000; (b) premium on issue = $50,000; (c) Discount on issue = $50,000;
(d) Loss on issue = $50,000; Premium on redemption = $50,000;
(e) Loss on issue = $100,000; Premium on redemption = $50,000;
(f) Loss on issue = $50,000; Premium on redemption = $50,000;
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