Redemption of debentures ONE SHOT | Easiest explanation for CUET 2023 | Accountancy deleted Portion.

[@YaShiznub]

≈ Journal entry for redemption of debentures at par:- 1) __% debentures a/c dr. To debentures holder a/c 2) Debentures holder a/c dr. To bank a/c ≈ Journal entry for redemption of debentures at premium:- 1) __% debentures a/c dr. Premium on redemption of debentures a/c dr. To debenture holder a/c 2) Debenture holder a/c dr. To bank a/c Sources of redemption of Debentures are:- 1. Out of capital:- when company make payments through issue of equity shares. 2. Out of profit:- when company make payments through out of the profits. 3. Out of mix (i.e. out of capital and out of profit) Fully convertible debentures are those debentures which can be easily convert into equity shares nearby future. According to the companies act-2013, companies are required to make some specific reserves for the redemption of debentures . They have to make it before the date of redeem ime. on 31st march. They have to made minimum 10% out of the profits for DRR. Further they invest the amount present in DRR between the time period of 1st April to 31st march. This specific investment.is called debentures redemption investment. Minimum @15% have to be invested. Company normally invest the amount of DRR in government approved securities. In case of fully convertible debentures there is no need to make the DRR. In case if the company made the payment out of the capital then there will be no need to made DRR. In case if the company made the payment out of the profits and there is sufficient amount present in it then @100% should be made out of it.

[@aradhyasingh3241]

Thank you so much for this❤️

[@YaShiznub]

@@aradhyasingh3241 ur welcome 🤍👍

[@vedantagnihotri1232]

Kitne faltu log h

[@gamingking-ansh1989]

Best video

[@anshika8639]

@@vedantagnihotri1232 lol soooooo trueee

[@nikitanailwal2477]

Please continue to upload all deleted syllabus of accounts sir

[@295sidhumoosawala]

All books are delete

[@vimlapaliwal590]

Ur name says it all 😂​@@295sidhumoosawala

[@ashwingupta1312]

In DRR( debenture redemption reserve) minimum rate of amount must be 10% In DRI( debenture redemption investment) minimum rate of amount must be 15% No need to make DRR in case you have fully convertible debentures

[@rameshalchha6145]

Thank you so much sir ❤ from your amazing lecture I scored 82% in my 12th board exam

[@BhavyaThobhani]

Any ca foundation june 2024 student here..??

[@adityadargad6362]

Yess

[@4k_status_75]

Bcom wala koi hai ✋

[@Cook_with_shikhaa]

Mai😂

[@Trollgaming06]

Nhi

[@madhavchandak4217]

Meee 😂😂😂

[@rezoxscalper]

😂

[@shrutijana9329]

Yess

[@sohinibandyopadhyay8186]

Thank you Sir. I'm in ISC Board and we have this chapter. My accounts exam is tomorrow and I was thinking of leaving out this chapter because it seemed very complicated but you made it crystal clear in just about 35 minutes. You're literally a lifesaver!

[@sajjuhero9768]

Is it worth it?

[@sohinibandyopadhyay8186]

@@sajjuhero9768 let's see how my exam goes on 11th March. Sir's videos are better than other teachers on youtube for accounts since he's the only one who makes sure that he doesn't leave out any point.

[@sajjuhero9768]

@@sohinibandyopadhyay8186 kaisa gya exam ? Mebhi isc se hu mere toh thik thak gya

[@sohinibandyopadhyay8186]

@@sajjuhero9768 bohot lengthy thaa. Khatam nahi kar paayi

[@Piyushmaurya44]

Magic of sunil sir. Itni baar bola sir ne ki ye chapter hard hai thoda complex hai magar sir ne khud hi usse sabse easy chapter bna diya. Isse easy toh kuch hai hi ni sir. thanks for ur guidance sir ❤

[@divyanshtiwari936]

DRR - 10% (ON 31st March before redemption date) DRI - 15% ( on 1st Apr/31st APR) Companies which have fully convertible debentures need not make DRR and ultimately no DRI Companies redeeming debentures from out of capital need not make DRR & DRI

[@sanghmitraraje]

super duper awesome video sir🔥🔥... it was totally worth it.✅

[@AashnaHedge]

Sir aapke jaisa koi nhi pdha skta... The way u teach and justify each argument is superb

[@blinkarmy676]

Sir, if redemption is being out of capital, DRR creation is not required. If it is being out of profits, 100% DRR is created. Then when the DRR is created 10% of the outstanding debentures? 😟

[@areenaabbas1559]

Itna difficult chapter ko aap kitna accha se story ke tarah interesting banake explain kardiya…… thora sa bhi difficult nahi laga… thank u sir ❤️🤧

[@vatsalagarwal1989]

Hlo

[@sanghmitraraje]

DRR:- 10% ( No DRR in the case of fully convertible debenture & In the case of out of capital). DRI :- 15% If sufficient profit is available, then 100% DRR will be created

[@ARORASFAM]

Sir for listed companies it is given that DRI is to be made @ 15% but if the company will not make DRR, How it can make DRI?

[@Nehagola_3]

3:12 meaning 5:25 entries 8:00 method 11:08 source

[@oggygamer4783]

Sir I have a query That is DRI is to be made on the face value of the debentures or the total amount of DRR created by the company?

[@canyoustayupallnightstudyt6535]

Thankful sm You're creating a good impact in this society

[@anmolmaheshwari6730]

😮no drr in the case of fully convertible debentures

[@secretsinger19]

DRR -@10% DRI -@15% Fully convertible shares -No DRR Out of Capital- DRR is to be made Sufficient profit -100% DRR

[@Gamerboy-b9v]

Thank you so much sir mujhe sach main us video ki bahut zarurat thi kyunki main punjab board se hoon aur hamare 12th ke syllabus main redemption of debenture ❤❤ included hai

[@Unfilteredsuhana]

Fully convertible debentures me drr nhi bnana h... Or out of capitals se b drr nhi bnega...

[@deviprasadgupta5430]

Sir agr other than AlFC comp. DRR nhi banaingi to DRI kaise bna sakti hain kyuki jab reserve hoga tabhi to invest karenge na?

[@ManiiGamer1]

Haa mujee v yehi doubt hai ...

[@Kxshitij]

Drr 10% and dri 15% and in case of fully convertible deb there is no need of drr and dlr 😊

[@wildbeing5445]

DRR 10% DRI 15% IN CASE OF FULLY CONVERTABLE DEBENTURES NO DRR (NO DRI)

[@studyondav]

When debentures are to redeemed out of prodits, and sufficient profits are available then 100% DRR is to be made on debentures

[@YaShiznub]

31:20 lekin sir DRI to tabhi bnta h na jb DRR create hua hoh.. @15% DRI jo create hoga vo DRR se hii to hoga.. jb listed companies DRR hii ni banyegi to DRI kese create ho jyega.. pls explain it sir i am very confused about this😢😢

[@siddharthmittal2400]

Thank you sir. Very concisely explained

[@ziz_urban]

DRR - 10% ( on 31st march before the redemption date) DRI - 15% ( on April 1st/30st after making of DRR ★Companies who issue fully convertible debentures doesn't need to make DRR ★ If company Pays the redemption amount out of capital ( no DRR in that Case) ★ iF company Pays Redemption amount out of profit ( 100% DRR only when Profit Is Sufficient/ 10% when Profit is not sufficient).

[@ziz_urban]

@@Anamika-rh9dm ✌️

[@simratsinghchhabra9501]

can you tell me that this 10% and 15% of what are created? profit?

[@apratimtiwari8746]

@@simratsinghchhabra9501 of the fce value of the deb to be redeemed in the coming yr

[@ananyaverma9020]

AMAZING AMAZING explanation! Can't thank you enough!!

[@kanchanjha3308]

Very helpful video.

[@AjayKumar-ux9fl]

Sir best explanation ❤❤

[@JeniferLepcha]

Thank you so much for this understandable method. Illustrations were very clear. Hope to haveore classes on cash flow statement

[@arushisaini3997]

In case of full conversation Deb we doesn't require to maintain drrr because the company is already asure about providing the return to their investors is th e form of share?!👀

[@Starlightsoul6700]

DRR=10% DRI= 15% , For fully convertible debentures= No DRR

[@harshitaharshita7602]

Sir when will you upload videos of remaining chapters of accountancy 😢 cuet exam is on 28

[@varshasrivastava1611]

Yes..computerised accounting b yt p koi ni pdha rha 🥺🥲

[@samurai7993]

@Varsha I guess you can get a video on CUET by Gokul Chabra But I am not sure

[@varshasrivastava1611]

@@samurai7993 they have taken 2-3sessions of computerised accounting already watched it ..but no one is teaching computerised accounting in synchronised manner

[@YoRHa_no.2typeB]

Being an ISC student i am very much aware about this DRR and DRI.. Thank sir for making this topic easy ❤

[@studyondav]

DRR@10% DRI@15% .. No DRR in fully convertible debentures

[@vishalmaurya9972]

Sir shares ka ek baar resivion kra dijiyee

[@kunalrajput7395]

In DRR INTREST rate is 10% In DRI INTREST. Rate is 15% In case of fully convertible then there is no requirement of making DRR AND DRI

[@Mkapezz]

DRR-10% DRI-15% FULLY CONVERTIBLE DEBENTURES-NO DRR OUT OF CAPITAL-NO DRR

[@urwashikumari5757]

Fantastic ❤class sir

[@ManiiGamer1]

31:35 sir pr aapne kaha ta ki agr drrr nhi bna toh dri obviously nhi bnega pr yaha kese listed company'mai

[@trollinguday8226]

MERI toh jaan bcha Di sir yeh vedio bna ke Apne kal exam hai aur hmare board mein yeh chapter syllabus mein hai

[@Chandrakeshkushwaha101]

Bhai kon si board se hai😊

[@trollinguday8226]

Pseb

[@Sahiledu248]

Sir please answer me .. Premium on redemption is shown where in the balance sheet tell me. 🙏

[@ShreeyanshNarain-ps9ju]

Under sub head long term borrowing

[@Desi_vyanjan]

Thank you sir ❤

[@Someone-xs1zb]

Kitna preparation?

[@PrinceKumar-kd1uq]

Sir what about interest received from DRI where will it go??

[@Anuj_singh914]

DRR 10% DRI 15% Fully convertible debentures out of capital walo ko DRR aur DRI ni banana

[@sunitarajput4045]

Sir please app bcom ke bacho ko bhi padiye please sir😢😢

[@spiritedalien]

If the source of redemption of debentures is out of capital, then also there is no need of maintaining DRR.

[@amansharma9621]

❤Thank you so much sir for this crisp and lucid explaination, this is absolutely the best and easisest to understand explaination on KZbin with best conceptual understanding❣️

[@chetanbajaj7380]

Sir computerised accounting me bhut dikkat aa rhi hai to please wo bi topic karwa dijiye ya notes provide karwa dijiye

[@melapplon8278]

In DRR minimum rate of amount must be 10% In DRI minimum rate of amount must be 15% No need to make DRR in case you have fully convertible debentures

[@timmy-mz9mt]

DRR -10% DRI-15% only made when there are non convertible debenture not made for fully convertible or when it is paid out of capital in case of out of profit , if sufficient then 100% DRR is made if not then 111111110% is made

[@nishitgupta-2008]

Thank u so much sir.. u explain everything from basic which is very important..🙏🙏

[@vaishnavisehrawat1711]

Thanku so much sir.....easy lga ye because of u ❤❤❤

[@DhruvRathore-t9k]

DRR-@10% DRI- @15% ✨ Fully convertible debentures company no need to create DRR.

[@priyalama5726]

DRR 10% DRI 15% In case of fully convertible debenture no DRR is required to maintain

[@harshitajain221]

Omg sir !!!!!!! Itnaaaa easyy thank you so much sir ❤❤❤❤❤❤❤

[@4k_status_75]

Thank you so much sir. Your teaching style is really very nice. I follow you since my +2 and till I watch your video in bcom. When I don't understand any topic first search your video. Once again thankyou so much sir

[@Birlacementjaunpur]

Drr 10 and dri 15 and no drr in case of fully convertible debenture

[@dirghagarwal]

sir acha laga padhke ekdum ache se padhaya

[@deepanshisharma8516]

Yr kl exam h cuet domain bhut drr lg rha h accounts m. Not confident in accounts

[@mahi.dsr.]

jaise koi college accounts eco aur bst maang rha g bss toh hum agar un 3 mai Accha score krle aur baaki general test aur English na kre toh miljayega vo college?

[@tanishanarang7858]

Amazing lecture sir..thank youu so much❤

[@pranavzade.]

No DRR in case of fully convertible debentures

[@lakshaybajaj4081]

Thankyou sir 😇 vaise drr bnane ki entry General reserve dr Dividend equalization reserve dr Statement of p and l ac dr To debentures redemption reserve ac

[@ManiiGamer1]

31:36 sir apne kaha tha ki agr drr nhi bnega toh dri toh nhi hi bnega pr dri yaha kaise bn gya?

[@payalcommercian]

Thanku so much sir❤❤❤...

[@gang5483]

Cuet 2024 ki taiyari kar rahe ho kya

[@payalcommercian]

@@gang5483 yuppp!!

[@gang5483]

@@payalcommercian ap sa kuch chiza puchna chata hu

[@payalcommercian]

@@gang5483 hnn pucho

[@payalcommercian]

@@gang5483 pucho

[@editingOperations]

DRR @10% , DRI @15% 2. FULLY Convertible case mein drr nhi bnana hai !

[@SarveshTiwari-ey7ci]

Sir thank you soooooo much sir I don't know how I have to thank for your valuable help 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏

[@NikhilSharma-ic5fi]

drr - 10 ( on/before 31 march dri - 15 ( on 1 april to 30 april no drr req for fully convertible deb no drr req for out of capital redemption of deb if u have suff. profit 100 perc drr will be created

[@Unfilteredsuhana]

Thanks sir ji 😚😊❤❤

[@sumitagrwal7964]

Bahut shandaar padhya sir ❤❤

[@bhawanapandey8880]

Awesome teaching

[@sangitadubey9439]

Sir accounting ratio increase and decrease mein bhut problem hoti hai uski bhi video sirr plzz 🙏

[@mahadevbhaktravaan7618]

Sir acdounting ratios me kis particular ratios se pdhe...plz rply😢

[@AmrinderSingh-iq3xy]

Sare pdhana hlol

[@GameOfStorys]

sinking fund and DRR are same ?

[@takshmeena837]

Sir bahut aaram se sab samjh aah gya thank you❤

[@vikrambisht9065]

Please upload accounting ratios also.. .

[@marshal5059]

Bhiya plz upload issue of bonus shares ❤😢

[@prakhar-v2f]

DRR 10PERCENT MINIMUM AND DRI 15 PERCENT SHOLULD BHE THERE AS WELL AS IN CASE OF FULLY CONVERTABLE DEBENTURES NO DRR REQUIRES SO THERE WOULD BE NO DRI😃

[@tarandeepsingh8399]

Infrastructure or poverty bi kara do sir eco ka

[@Jashandeepkaur-z9v]

In case of fully convertible debentures company will not made drr

[@AnushikaTripathi-k4f]

Thank you so much sir 🙏

[@anukalpkashyap5766]

why drr transfer to general reserve???

[@SitaRamsKishan1112KENA]

Bahut accha 😊☺️

[@debdutsadhukhan6284]

In DRR (Debenture Redemption Reserve), minimum rate - 10% In DRI (Debenture Redemption Investment), minimum rate - 15% No need to create DRR if you have fully convertible debentures.

[@sahajpandey7876]

Thank you so much guru ji 😊❤

[@sohinibandyopadhyay8186]

Debenture Redemption Reserve (DRR) minimum 10% To be made on 31st March of the financial year ending BEFORE the financial year of redemption

[@mohd.shahid4968]

Sir pls.. Jib bachho ka june me exam h unke liye 10 days strategy bta do Kyuki aapki strategy bahut kaam aati h... 😊

[@anmolmaheshwari6730]

DRR 10% DRI 15% minimum

[@sohinibandyopadhyay8186]

Fully convertible debentures (which can be converted into shares in future) NO DRR, NO DRI

[@mananjoshi456]

Sir bcom hons ka paper h kal accounts ka aur abh yeh one shot dekh rha hu... Thank you sir 🙂🙂

[@nikitanailwal2477]

Sir cuet ke syllabus mai sinking fund kyu diya h fir

[@kishikakwatra9717]

best teacher ever ❤

[@kajalyadav6709]

Sir u have great experience

[@RaviRaj-md7iu]

Was great

[@Unfilteredsuhana]

We love you 💜❤️ sir 😊

[@ujjwal9019]

Best sir in the world