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所在平台: Udemy |
课程主页: https://www.udemy.com/course/issue-and-redemption-of-debenture/
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**课程名称：** 公司会计——债券的发行与赎回 **课程概述：** 本课程深入探讨公司债券的发行与赎回，涵盖了债券的基本概念、多种分类方式以及在不同情境下的发行与处理。 **主要内容包括：** * **债券的定义与分类：** * **按转换性分类：** 可转换债券与不可转换债券。 * **按赎回性分类：** 可赎回债券与不可赎回债券。 * **按担保性分类：** 固定担保债券、浮动担保债券与无担保债券。 * **按转让性分类：** 有记名债券与无记名债券。 * **按优先性分类：** 第一债券与第二债券。 * **按票面利率分类：** 特定票面利率债券与零息债券。 * **公司清算时的付款顺序。** * **债券的发行价格。** * **分期收款发行债券的处理：** 包括总额发行、分期发行、低于认购、超额认购等情况下的会计分录。 * **债券发行价格的变化：** 平价发行、溢价发行（证券溢价）与折价发行（债券折价）。 * **逾期未缴股款（Calls in Arrear）与预收股款（Calls in Advance）的处理。** * **非现金方式发行债券：** * 购买资产时向供应商发行。 * 购买现有业务时发行。 * 向发起人发行。 * 向承销商发行。 * **作为抵押品/附属担保/额外担保发行的债券。** * **债券利息及其所得税处理。** * **设定赎回条件的债券发行。** * **“冲销”发行债券的折价/损失。** * **债券的赎回：** * **债券赎回方法。** * **偿债基金法或固定期限后支付。** 本课程旨在帮助学习者全面理解公司债券的会计处理，掌握相关的会计准则和实务操作。
Issue & Redemption of DebentureMeaning of DebentureKinds of Debenture:1. On the basis of Conversion(a) Convertible debenture(b) Non convertible debenture2. On the basis of redemptiona) Redeemable debentureb) Irredeemable debenture3. On the basis of Security(a) Debenture secured by fixed charge(b) Debenture secured by floating charge(c) Unsecured debenture4. On the basis of Transfer(a) Registered debenture(b) Bearer debenture5. On the basis of Priority(a) first debenture(b) Second debenture6. On the basis of Coupon rate(a) Specific coupon rate debenture(b) Zero coupon rate debenture or zero coupon bond debentureSequence of payment at the time of winding upIssue price of debentureIssue of Debenture for Cash:A. Issue in total AmountB. Issue in InstalmentJournal entries in case of issue of debenture in lump - sumUnder SubscriptionOver SubscriptionJournal entries when issue of debenture in installmentIssue of debenture at parCalls in ArrearCalls in AdvanceIssued of debenture at security premiumIssue of debenture at discountIssue For Other than CashIssue Of Debenture For Consideration Other Than Cash(A) Issue of debenture to vendor for asset purchase(B) Issue of debenture on purchase of Existing Business{C (i)} Being issue of debenture to Promoters{C (ii)} Being issue of debentures to UnderwriterIssue of debenture as a Collateral Security/Subsidiary Security/Additional SecurityInterest on debenture and income tax there onIssue of debenture on the conditions of redemption"Writing Off" Discount/Loss on Issue of DebentureRedemption of DebentureMethods of redemption of debentureSinking Fund Method or Payment after a fixed period
