Debentures and bonds

Unit 10: Accounting for Long Term LiabilitiesTopic 2 of 4

Browse the Financial Accounting and Analysis syllabus

Financial Accounting and Analysis

15 units

1 Basic Understanding of Financial Accounting
2 Conceptual Framework of Accounting
3 Accounting Process
4 Accrual Basis of Accounting
5 Accounting for Inventories and Cost of Goods Sold
6 Accounting for Cash and Internal Control
7 Accounting for Receivables
8 Accounting for Current Liabilities and Contingencies
9 Accounting for Long-Lived Assets
10 Accounting for Long Term Liabilities
11 Accounting for Shareholders' Equity
12 Basic Financial Statements
13 Cash Flow Statement
14 Value Added Statement
15 Analysis of Financial Statement

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What the syllabus expects

Concept, features and types
Issuance and retirement entries
Balance-sheet presentation

Debentures and bonds

Bachelor of Business Studies (BBS) — First Year

Subject: Financial Accounting and Analysis (MGT 211)

Unit 10: Accounting for Long Term Liabilities

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

Explain the scope and key elements of debentures and bonds.
Identify the accounting treatment, prepare relevant records or calculations and interpret their financial effects.

Curriculum Scope

Concept, features and types
Issuance and retirement entries
Balance-sheet presentation

Detailed Microsyllabus

Bonds and debentures
1. Meaning, features and types.
2. Face value, coupon, market yield and issue price.
3. Issue at par, premium or discount.
Accounting and presentation
1. Issue entries and interest-related treatment.
2. Retirement and resulting gains or losses under exercise assumptions.
3. Balance-sheet classification and financing information.

Curriculum reference: Tribhuvan University, Faculty of Management, BBS curriculum with first-year syllabus, PDF pages 20-22.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit lecture hours apply to the whole unit; no separate topic hours or marks are assigned here.