Thank you sir.. 🙏🙏🙏🙏🙏we were able to complete the company accounting with full concept understanding only because of you..... ❤️❤️We are so grateful to you for providing super quality content 🙏🙏In the world where people have made education a business there is our Sunil sir who is so kind hearted towards his students ❤️❤️❤️
In case of written off of discount or loss on Issue of debentures: 1st priority is to Dr. With Security premium a/c, (if it is given in question.) And 2nd priority is to Dr. With "STATEMENT OF P/L A/C
Discount on issue and loss on issue of debenture are capital losss and hence are written off from securities premium, if amr is insufficient then to be written off from statement of p&l
It is first written off in the balance available in securities premium reserve If amount is sufficient or not available then it is to be written off from statement of profit and loss.
In case of writing off discount or loss on issue of debentures it is firstly write off from spr ,if amt is insufficient it is to be written off from st of p and l
It is written off from 1)- Security premium reserve and 2)- statement of p&l Entry of written of on loss of issue of deb S.P.R A/s. Dr Statement of pandL ac. Dr To loss on issue of dec Ac To dis on issue of deb ac
28:56 sir last wale question me saare finanicaial year ki entry bnane bolte toh issue aur loss ki bhi entry bnti ya bad me sirf intrest ki entry hi bnti only
Sir ji mera ek doubt tha ki Discount or loss on issues of debentures agr ye capital Loss hai toh isse capital reserve se write off kyu nhi kar skte .....pls reply me 😢
Sir plzz bba ka bhi padha dijiye humara 1st semester ka exam bhi hone wala hai hume aapki adat hai hume yaha bht problem faced krna pad rha hai aapke bina or teachers bhi nhi padhate hai sir plzz sorry we need your support sirr plzz bba ka bhi padha dijiye mera 11october se exam hai sir plzzz it's request 🙏🙏🙏
Discount or loss on issue of debenture 1 priority it is to be written off by securities premium A/C 2 priority it is to be written off by statement of profit and loss A/C
Shaktimaan Ltd. invited applications for issuing 1,00,000 Shares of ₹ 10 each at a premium of ₹2 per share. The amount was payable as₹ 4 on application (including premium); ₹ 5 on Allotment and balance on call. Applications were received shares for 1,80,000 of which Applications for 30,000 shares were rejected and remaining applicants were allotted on pro-rata basis. Manthan, holding 5,000 shares failed to pay call money and his shares were forfeited. Out of these 2,000 shares were re-issued at premium of ₹ 3 per share. Prepare Cash Book and pass necessary entries ........... Sir ji please ye vala question samjha do please
In case you have spr then you write off the loss or discount from that spr but if you don't have spr or insufficient spr then you wriiteoff it by statement of pand l
Sirrrrrr!!! We did it!! Thank you so much sir for your efforts !!! ❤❤❤❤ you are the bestttt sirrrrrr!!! 😭😭
Bol to ese ra h jese kya jo krdia tune
@@Beluga460 or kya lagatar consistency se puri book karli to kahunga nahi 🗿
@@NIGHT_YT. Puri book krli ? 2 chapter to kul h bhai usme
@@Beluga460 haan to book to hai na? 2ch kaho ya book kaho baat ek he hui !
@@NIGHT_YT. 2 chapter 1 hafte bhi ni krne m
Thank you sir.. 🙏🙏🙏🙏🙏we were able to complete the company accounting with full concept understanding only because of you..... ❤️❤️We are so grateful to you for providing super quality content 🙏🙏In the world where people have made education a business there is our Sunil sir who is so kind hearted towards his students ❤️❤️❤️
Sir you are our SAVIOUR ! Thank you so much for all your efforts
6:21 discount or loss on deb is written off from Securities premium and statement of profit nd loss.
1st Ritten off from security premium reserve A/c.
2nd ritten off from statement of profit & loss A/c.
really loved your teaching n dedication sir!!!!
Firstly It Is Written off By Security premium reserve and Spr is not given then it would written off by Statement of p&l
Right
In case of written off of discount or loss on Issue of debentures:
1st priority is to Dr. With Security premium a/c, (if it is given in question.)
And 2nd priority is to Dr. With "STATEMENT OF P/L A/C
Thank you soo much sir for your efforts 😊❤.
Discount on issue and loss on issue of debenture are capital losss and hence are written off from securities premium, if amr is insufficient then to be written off from statement of p&l
Sir debentures or shares ki short trick ki video bnado mcqs solve karne ke liye
It is first written off in the balance available in securities premium reserve If amount is sufficient or not available then it is to be written off from statement of profit and loss.
Sir I am your previous batch student because of you I will score 87% in class 12th you are such a amazing❤ teacher thank you sir
Thanku soo much sir uhh are best accounts teacher ❤❤
In case of writing off discount or loss on issue of debentures it is firstly write off from spr ,if amt is insufficient it is to be written off from st of p and l
first from securities premium reserve
then if nit sufficient then from statement of profit and loss
1st rule- written off from securities premium reseve
2nd rule- (if insufficient balance ) then write off from st of profit and loss
Thank you so much sir.....kafi wait rhta h video ka
24:42 sir in this we use called up value not face value, it is given in some question
It is written off from 1)- Security premium reserve and 2)- statement of p&l
Entry of written of on loss of issue of deb
S.P.R A/s. Dr
Statement of pandL ac. Dr
To loss on issue of dec Ac
To dis on issue of deb ac
Sir... Question me Capital Reserve bhi diya ho to kya karna... Usse bhi written-off karenge kya...???
Your army is with you sir!!
East and West Sunil Sir is Best ❤❤🎉🎉
28:56 sir last wale question me saare finanicaial year ki entry bnane bolte toh issue aur loss ki bhi entry bnti ya bad me sirf intrest ki entry hi bnti only
Thank you so much for this video
Nice explanation 📌💯
Sir, question no.18 me issue ki entry smjh nhi aayi 😢 please bta dijeye
When the dicount on issue and loss on issue is written off
It is to be written off from
1st - securites premium reseeve (SPR)
2nd - statement of p/l
Such a great teacher ❤
Sir last question mei debenture ka interest bhi to write off hoga??
Hm ✅
Sir then WHy we are not writing off loss on issue of debentures with premium of redemption ?
What is meaning to make premium on redemption?
See part no 5
@@ritikraj0101 okk thanks 😊
Sir accountingvfor companies book ke pyq question par ek video banao
Thanku very much sir ❤❤❤❤🎉
Sir dk goel me to captial reserve se bhi write off kar rhe hai ?? Confusion hai sir please clarify this #asap !! 🙏🏻
Same Bro
New edition mein likha hai ki nhi karna
Sir statement of p&l Dr to interest on debentures ac kyu kra? Debentures to bank to hogya tha
Sir... Question me Capital Reserve ho to..?
Thank You Sir Ji❤
Demand for full fledged questions for interest on debentures
First we have to written off from securities premium a/c if securities premium is given
Then we have to written off from statement of p/l a/c
Sir what is these equal instalments, will it effect the entries or the accounts??
Thankss
Thnku so much sir ❤
Sir comparative statement aur common size statement is saal 2023-2024 add hua h please karaiye guys comment it
Sir capital reserve se writing off nhi kr sakte kya??
No
@@harmansingh2640 sir ne ek saal purani vedio mei bol rhkha hai ki kr sakte hai
Pr is wali vedio me to securities premium or statement of profit and loss se bola hai
Thanku sir ❤
Thank you sir for your efforts
Sir ji mera ek doubt tha ki Discount or loss on issues of debentures agr ye capital Loss hai toh isse capital reserve se write off kyu nhi kar skte .....pls reply me 😢
Finally Sir! Hats off 👏 ❤
Sir plzz bba ka bhi padha dijiye humara 1st semester ka exam bhi hone wala hai hume aapki adat hai hume yaha bht problem faced krna pad rha hai aapke bina or teachers bhi nhi padhate hai sir plzz sorry we need your support sirr plzz bba ka bhi padha dijiye mera 11october se exam hai sir plzzz it's request 🙏🙏🙏
Sir aapne to issue se premium multiply krne wala takeeka btaya tha prr,last question me aapne loss on issue of debenture me 300000 kyu liya h
20000 issued shares × 15%Prem . on face value i.e ₹15 so, 20000×15 = 300000
Thank u sir❤
Sir extract balance sheet syallabus mai hai kiya ???????
9:20 hamare book me loss on debenture me hi discount included h
Statement of pl account ko kesse multiple krte h?
Sir important topics ki video bano na❤❤
Sir 3rd book shuru krva do naaa plzzz hmare schls m hogyi kbki .....😅😅
Thank you sir
Security premium dr.
Statement of p&l dr.
To dis. On issues of deb
To loss on issue of deb
Thanks❤
Thank you so much sir
Thankyou sir
Discount or loss on issue of debenture
1 priority it is to be written off by securities premium A/C
2 priority it is to be written off by statement of profit and loss A/C
Sir ab redemption of debentures wala chapter bhi kara dijiye
*Entry* :
Securities Premium A/c..Dr
Statement of profit & loss..Dr
To Discount/loss on deb A/c
Sir I have a question🙋, do we have to show amounts in installments in Discount or Loss of dentures A/C
Puchte toh ha, lekin Board me nhi puchenge ❤
Thanku Sir ♥️
Favorite sir ❤
Sir for this chapter is there no DPPS given for practice.
🗯
Ank for didn't sir❤🎉🎉🎉
Sir face value 100 hi assume karni hoti hai
2 hours before exam 😢
Sir gradation first semester ka v padhye na
Shaktimaan Ltd. invited applications for issuing 1,00,000 Shares of ₹ 10 each at a premium of ₹2 per
share. The amount was payable as₹ 4 on application (including premium); ₹ 5 on Allotment and
balance on call. Applications were received shares for 1,80,000 of which Applications for 30,000
shares were rejected and remaining applicants were allotted on pro-rata basis.
Manthan, holding 5,000 shares failed to pay call money and his shares were forfeited. Out of these
2,000 shares were re-issued at premium of ₹ 3 per share.
Prepare Cash Book and pass necessary entries ........... Sir ji please ye vala question samjha do please
Insta I'd do photo bhejta hu
@@Sumangupta-i1q bhai ab to 1st rerm ka paper bhi gya 😁our ye question solve bhi ho gya
@@New_HITS750 okir 💀🙏🏻
Sir October start ho gya hai kuch plan bata di jiye
Sir acc+eco+bst ma board chapte wise weightage ke video
Sir ek company book ka test lelo
:") thank u sir
Sir abhi puri tarika se khatam nhi hua ha chapter iska bad ek topic or bhi ha ...
Please DK GOEL KI HARAYANA EDITION DEKHIYE ❤❤❤
Kya rha h bro?
I am also from Haryana 😅
@@yash2007G bhai paper ki tayarri kr raha hu or app kya kar raha ho...
@@mohansingh2872 bro I ask what topic left in chapter of debentures?
1 sec premium
2 is statment of psl ac
Karantyagi: sir spcc app pe study material.nahi a rahaa hai help me
Batches mai dekho mill jayega
Sir please abhi break mt lena...
Jldi se 3rd book complete karado...
Fir uske baad break dena sir please...
Next book kitne time m khatam Kara doga,sir
6:15 sir lekin meri book me toh capital reserve bhi likha hua hai
Vo nahi ha syllabus mai
@@aadeshtiwari_ pakka? As mere pass old book hai na
@@FutureFlick-d-j ha pakka
Sir b com walo KO bhi padha dijiye sir plz😭😭
Thanks so much ❤❤😂
😂🎉🎉🎉❤❤❤
❤❤❤❤❤❤❤❤❤❤❤❤ 0:23
😊😊
❤❤❤
TDS TDS KAB BTAO GE
27:15 sir 10,12 din ka rest dedo bhot back log lag gya exam ki wajah se 😭🤌🏻
Bhai tu bad m dekh lena video video kahi ja thodi rahi h
Securities Premium A/C Dr.
Statement of P&L A/C Dr.
To Discount/ Loss on Issue of Debentures A/C
Sir kab finished hoga😢
Shukriya Sir...
May Allah grant you from his bounty abundantly...
Sir ye tough h ..!
6:21
❤❤❤❤❤🎉🎉🎉
Better then pajattt arodaa...😂❤️
Just shut up 😤 batmeez
In case you have spr then you write off the loss or discount from that spr but if you don't have spr or insufficient spr then you wriiteoff it by statement of pand l
Please sir🙏🙏🙏
Guruji ❤