Sinking Fund / Debenture Redemption Fund (Part-1) ~ Redemption of Debentures

For full course, visit: academyofaccou...
Whatsapp : [phone]
Question-53:
1st April 2011, ABC Ltd. issued Rs.1,00,000; 10% Debentures of Rs.100 each redeemable after 4 years. For this purpose a Sinking Fund was established. The investments were expected to earn 5% net per annum. Sinking Fund Table shows that Re. 0.232013 invested annually at 5% amounts to Re.1 in 4 years. Sinking Fund Investments were realised at Rs.75,000 on 31st March, 2015 and the bank balance before receipt of interest was Rs.35,000. Give journal entries to deal with the redemption.
🔴 Explained the Concept, need and procedure to create 'Sinking Fund' or 'Debenture Redemption Fund' with the help of a question details of which is mentioned above in the description.
Students can also watch following lectures for other topics related with the same chapter :
1. Interest on Debentures and TDS -
• Interest on Debentures...
2. Purchase of own Debentures in Open Market -
• Purchase of own deben...
3. Issue of Debentures as collateral Security -
• Issue of Debentures as...
4. Debenture Redemption Reserve and Debenture Redemption Investment -
• Debenture Redemption R...
5. Writting off Discount / Loss on Issue of Debentures -
• Writting off Discount ...
🔴 Download Notes: drive.google.c...
🔴 Connect on Facebook :
/ ca.naresh.aggarwal
🔴 Connect with Google+: plus.google.co...

[@Lalit_4166]

One of the best teacher I am following sir since class 11th 🤗😊♥️

[@Ankita75474]

Yea 5 th sem ka redemption of debentures chapter h na??

[@Aditya_Biswas4048]

@@Ankita75474 Haan bhai...Calcutta University ka 5th sem ka chapter hai

[@himanivishwakarma9438]

Same Here

[@vasundharabavadekar7752]

​@@himanivishwakarma9438❤🎉😂

[@kawaljeetkaur6533]

Sir sinking fund table par bharsa kam h or apki explanation par bharosa jyda h,,sunch a beautiful explanation sir....thnks alot for such type of help❤

[@swetapandey3600]

Thankyou so much sir...your teaching skills superb🙏🙏

[@abhaykumar1626]

Hello sweta i need help

[@prateeksahu5390]

There is god .....and him ..is this man 🔥

[@easyenglish8767]

Each and everything was taught nicely and I love your way of teaching sir.🤟🤟👍👍

[@aryanguipta6754]

Brother can you solve my 1 doubt
Doubt-what if debentures are issued on 1 august

[@SouravKumarRoy651]

This problem can also be done using time value of money, where we can compute the amount of savings per year using the equation of future value of annuity. According to the equation, the savings per year (i.e. annuity) = Principal amount/Future value of annuity factor. Here, future value of annuity factor formula = (1+i)^n-1/i ; i is interest rate and n is number of years.

[@yashagarwal1985]

Thanks bro...looking for the same...

[@priyasarathimohapatra299]

Same sir has done directly using the factor from table

[@ronakjoshi1401]

Sir your teaching style is so amazing.tysm

[@secretliesinsideus]

Thanku sir ....mera corporate ka exam tha bahut help hui

[@jaynagdev5601]

Thank you sir.. Atina der se me dhund raha tha pata nhii kitna net barbaad kar diya.. Lakin i get my fruit after a wasting by some hour 😢

[@user-tt9jm6gs2r]

Thank you so much 🙏🙏 sir I watch your video ...I am easily understand

[@tushtichakraborty4149]

Thank you for this lecture, sir!

[@Sparkwithmanisha]

Very nice way of teaching... Absolutely amazing...❣️❣️

[@kvnagendra5354]

*nagarwal sir ggg ur voice is simply superb,and I'm shared ur every video to my friends.Sir I'm from andra Pradesh,my language is Telugu,but I can understand, little amount of Hindi,but sir,plz Don't say values in Hindi,like pachhas lakh or so on,plz speak values In English as fifty lakhs*

[@SurajPal-te3bw]

thanku

[@saritagujjar4575]

Thank you so much sir ek bar me hi samajh aa gaya🙏

[@blast2686]

I didn’t understand the general reserve entry. Plz explain in detail

[@akd_2591]

Sir insurance policy method pr bhi ek video bna do sir please

[@priyanshuagarwal3024]

Sir plz upload disclosure of share capital in balance sheet video

[@harshitapandey4124]

Your explanation is too good sir👍 thank u for guiding us

[@mysterious9936]

Sir aap bhagwan ho ❤❤❤😊

[@happysharma1030]

Sir sinking fund pur hor videos banao

[@sakshi_0790]

I'm from Bhu and you are amazing sir 😍😍😍😍

[@youtubeuser3456]

Explained each and every bit of the question! 😊
Thankyou so much sir.

[@AmandeepKaur-vi8ft]

Thank you so much sir 💞💞

[@gagandeepsaini5315]

sir valuation of share ki video provide krdo plz

[@kr-ch7iz]

Thanku so much sir for such a great explaination ❤

[@SurajKumar-uu1kd]

Thnxx sir jiii ap video chota bnate ho axxa btate ho smjh me aa jata

[@nagapriyanka3448]

Thank u sir.....it helps me a lot to understand about sinking fund.....tq

[@sunitaanand1323]

Such a great explanation❤

[@excelca475]

Dear sir,
Will you please make a video of sinking fund in context to depreciation !

[@SurajPal-te3bw]

sorry mam

[@ravisingh7430]

Nice video sir

[@poojabaleshwar]

Beautiful explained such complicated topic prefect

[@ranukumari2130]

Best ever Teacher 🙏🏻🙏🏻🙏🏻🙏🏻

[@chavda135]

Sir i got this sum easily thankyou
But i have a biggest doubt in an other sum, when i tried to solve i felt that it's very difficult
So i request you for the solution.

[@sourabhjangra692]

Kya teach kerta ho sr 👍👍👍💯💯💯

[@swagatikaswain8866]

Thank you so much sir...🙏🙏
Sir 50 lakhs ki future value investment ke liye present value to nikal sakte hain??? Ya phir yeh sirf FM mein hota hai..???

[@souvikghosh6980]

You're are a life saver sir.🛐

[@anujlathyt7871]

Sir, it was fabulous class.... Thanks for ur efforts to enlighten our studies.....❣️❣️

[@aakriti817]

Great Sir 😊❤

[@royalrobot1417]

Thanks you so much magical teacher 😊

[@subhamienterprises4596]

Very nice explanation sir Ji you r good teacher

[@vishakhasharma9271]

easily understandable explanation

[@tanusree1750]

Part 2 upload kijiy please

[@abhaykumar1626]

Hello alina i need help

[@chahatmongia6779]

Thankyou Sir!!
Sir, can I pls get the link for part 2 of this lecture?

[@sumittherockstar2903]

Thank you so much sir

[@manojjain2880]

superb👍👍

[@abhaykumar1626]

X Ltd has 4000, 9% debentures of `100 each outstanding as on 31st March, 2018.
There debentures are due for redemption on 31st March 2019. Debenture Redemption
Reserve has a balance of `50000 on 31 March 2018.
Pass Journal entries at the time of redemption of Debenture sir is k upr video bnao

[@abhaykumar1626]

I need help plz

[@perrytheplatypus199]

@@abhaykumar1626 P&l app a/c. Dr 350000
To drr a/c. 350000
9% debentures a/c dr 400000
To 9% deb hdr a/c 400000
9% deb hdr a/c. Dr. 400000
To bank a/c. 400000

[@perrytheplatypus199]

@@abhaykumar1626 i just sent please check is it visible or not

[@perrytheplatypus199]

P&l app a/c. Dr 350000
To drr a/c. 350000
9% debentures a/c dr 400000
To 9% deb hdr a/c 400000
9% deb hdr a/c. Dr. 400000
To bank a/c. 400000

[@subscribeshare3629]

Thankyou.. Sir bahot ache se samaj aaya sir😇

[@yogiaans3557]

Superb

[@nayanikabhowmik892]

Sir, is DRF/SF similar to DRR? If no, then why or how??

[@NeerajKumar-sn7cp]

Ur videos r blessings to us

[@jahnviarora8858]

Awesome explanation

[@ubedullasharif4558]

U r amazing sir 😘😘

[@sonamshekhawat4393]

Superb 🍁

[@sandipyelave8459]

Fabulous teaching sir ...

[@lunitikprince7697]

Sir ek request hai plzz
Comparative p&l wale chapter pe video bna do sir plzzz AP bahut acha smjhate ho plzzz plzzz sir 😥😥
We need that

[@jassirai7846]

OK 🆗 ji

[@manishkumar-li6pc]

Nice sir ggg plz apload necessory ac.

[@mansijadoun7145]

thank u so much for this vdo....it's really very helpful sir😊

[@asadsalim1548]

Sir plzz sinking fund method of depreciation ka video upload kijye...

[@bhupeshkumarb.k.d8839]

Thanks sir

[@bhavuprishavlogs]

THNKS A LOT SIR pls upload more vedios

[@yashtyagi5748]

Sir thank you so much. 😍

[@himanshu5765]

Sir please make video on cum interest and ex interest topic.

[@poojarajput3805]

Thank u so much sir ,can I pay u sir ??

[@pooja_yadav_official]

You are fantastic sir

[@sgayathri97]

Best sir 👍 ever

[@saketdixit728]

You are the best sir ❤❤❤❤❤👍👍👍👍😘😘😘

[@pinnaclefinancial533]

Can I know how Sinking fund is different than DRI ( Debenture Redemption Investment)? I understand that DRI is created as per regulatory requirements of around 15% that needs to be invested & the sinking fund is also doing the same purpose of investing the reserve amount along with interest annually but with a higher amount than DRI. But why do we need the DRI when we have a sinking fund?

[@navinrai8101]

Whenever the company invests in any outside resources then it's known as sinking fund whereas a company keeps money aside as DRI. With the organisation rather than investing in any outside resources

[@ateedeepsingh]

In sinking fund total as on 31.03.14 (i.e 73141), the total should be 76798.05 (73141+3657.05).
Isn't it?

[@CANareshAggarwal]

You forgot to add last annual savings

[@saritaparmar8653]

thank u so much sir u have cleared my doubt

[@kavyasrivastava6290]

Thnkuuu soo much sir 🙏🙏

[@vimlanegi2764]

Thnku so much sir

[@015amanchoudhary6]

House property par video banao sir

[@gopesclasses]

Thanks for this video

[@nitishdangkhatri6018]

Hlo sir insurance policy method btado Debenture redemption fund ka

[@tejasvi9342]

Sir,ipcc g2 ka redemption of debentures ke sare lecture upload karso pleasee

[@RahulSharma_757]

Sir at 19:31 you done savings of 23201 but when 1160 added to that amount in previous year, we should invest now 24361 because we will add last year return of our investment . So why you have done 23201 in next year ? Then 2378 should be gone to SFI a/c

[@rekhamaurya6389]

Gjb sir

[@manoj3narayanrayamajhi602]

Tq Guruji 👍📚

[@chandrimabose9966]

Sir we are transferring the last interest value(3657) in sf account then why we are not adding it to calculate the profit/loss on sale of investment?

[@ramakantsingh6161]

Bina allot kiye koi debentures holder ya shareholders kaise ban sakte hai

[@mukilasaranya537]

Sir you are jus osm meko abi sinking fund k baare me achese samja thanks so much sir

[@pratimasah6939]

Why why adjustment entry shown in one account and balance sheet in final account?

[@Jyoti2001sharma]

Sir question me jo 1rs diya hai uska kya karna hai?

[@yakshantgupta4098]

Superb sir

[@kareenamotwani2307]

Sir if question has not mentioned anything about amount realised after investment sold or anything related to selling it .Then we have to pass journal entry upto the interest received in last second year?

[@vishavnath2692]

Next part sir ?

[@juniorfmudanganyi1009]

understood the qsn and interpretation though language barrier...can you try putting english subtitles Sir..

[@NeerajKumar-sn7cp]

But it will burden to us
So keep it sir as Hindi language thanks u sir

[@kajolbaniya9183]

Sir if premium me reedem karna ho to total redeemable debantures like 100000 plus 10 percent premium ie 110000 too 110000*0.23201 karenge?

[@riyasingh454]

❣️❣️

[@MamtaMehtaP]

Sir dri or drf mei kya difference hai???

[@sonaligupta8401]

Ham ne jab sinking fund ka use redemption me kar diya to ab hamare pas fund to nahi hoga na . To kaise SF ko General Reserve me transfer karenge

[@pareekvloges4275]

Nice video sir

[@priyasingh5486]

Sir ye 5 th semester b, com ka hai redemption of debenture ye hm log ke exam me aaskta hai

[@nikhilsingh-ql9vk]

But ye toh 12th ke syllabus ka hai

[@priyasingh5486]

@@nikhilsingh-ql9vk ok.sir

[@nikhilsingh-ql9vk]

@@priyasingh5486 ok mam

[@sahilingale3280]

Whats the difference between fund and reserve

[@businessfunda7475]

Nyc video sir 👍 👍

[@passionjiguru8669]

Pranam sir. I want to know that when in question not given information about drr and dri than we create or not and than we create it is right or wrong.

[@nimmypaul7023]

Create DRR @ 10% and DRI @15% even if not mentioned in question.

[@jarnailsinghbaghla1414]

If profit then capital reserve and if lose then what

[@aditi3757]

Sir agr loss ayega last m ...toh kha aayega voh ... Capital reserve m hi aayega kya ???

[@manishasinghaniya29]

Goodwill

[@perrytheplatypus199]

Loss on sale of asset jaisa treatment hoga

[@ffshorts9610]

@@manishasinghaniya29 yes mam Goodwill aayega

[@nikitagiri529]

Nice sir

[@narendraekbote6409]

Sir namaste, is DRR and sinking fund both are same.?

[@pinnaclefinancial533]

DRR is basically money sitting idle due to regulatory requirements, whereas Sinking fund is something a company has put the money into use by investing in securities outside the business.

[@pallavijaiswal7096]

Plz ye question bta dijiye why and how sinking fund is prepared

[@perrytheplatypus199]

Sinking fund is prepared to set aside funds for paying off debentures at the end

[@perrytheplatypus199]

Just like EMI we pay but we are receiving interest on the investment

[@rishabhbhatnagar6795]

What are the reference books to read these concepts from??