{"page":"<link rel=\"stylesheet\" href=\"https://lessonplanet.com/assets/packs/css/resources-572d6a42.css\" />\n<link rel=\"stylesheet\" href=\"https://lessonplanet.com/assets/packs/css/lp_boclips_stylesheets-f4d0de30.css\" media=\"all\" />\n<div data-title='Understanding the Procedure and Accounting Entries for Issuing Debentures' data-url='/boclips/videos/6379c972d59cfe5ec95968fb' data-video-url='/boclips/videos/6379c972d59cfe5ec95968fb' id='bo_player_modal'>\n<div class='boclips-resource-page modal-dialog panel-container'>\n<div class='react-notifications-root'></div>\n<div class='rp-header'>\n<div class='rp-type'>\n<i aria-hidden='true' class='fai fa-regular fa-circle-play'></i>\nVideo\n</div>\n<h1 class='rp-title' id='video-title'>\nUnderstanding the Procedure and Accounting Entries for Issuing Debentures\n</h1>\n<div class='rp-actions'>\n<div class='mr-1'>\n<a class=\"btn btn-success\" data-posthog-event=\"Signup: LP Signup Activity\" data-posthog-location=\"body_link_boclips\" data-remote=\"true\" href=\"/subscription/new\"><span><span>Get Free Access</span><span class=\"\"> for 10 Days</span><span>!</span></span></a>\n</div>\n</div>\n</div>\n<div class='rp-body'>\n<div class='rp-info'>\n<div aria-label='Hide resource details' class='rp-hide-info' role='button' tabindex='0'>&times;</div>\n<i aria-label='Expand resource details' class='rp-expand-info fai fa-solid fa-up-right-and-down-left-from-center' role='button' tabindex='0'></i>\n<i aria-label='Compress resource details' class='rp-compress-info fai fa-solid fa-down-left-and-up-right-to-center' role='button' tabindex='0'></i>\n<div class='rp-rating'>\n<span class='resource-pool'>\n<span class='pool-label'>Publisher:</span>\n<span class='pool-name'>\n<span class='text'><a data-publisher-id=\"30357577\" href=\"/search?publisher_ids%5B%5D=30357577\">Let&#39;s Tute</a></span>\n</span>\n</span>\n</div>\n<div class='rp-description'>\n<span class='short-description'>In this video, the teacher explains the procedure for issuing debentures and how it is accounted for. The video covers the steps of issuing debentures, including inviting applications, issuing letters of allotment, and refunding money on...</span>\n<span class='full-description hide'>In this video, the teacher explains the procedure for issuing debentures and how it is accounted for. The video covers the steps of issuing debentures, including inviting applications, issuing letters of allotment, and refunding money on rejection. It also discusses the different forms debentures can take, such as being issued for cash, consideration other than cash, or as collateral security. The video provides examples of accounting entries for different scenarios, including issuing debentures at par, premium, or discount.</span>\n</div>\n<div class='action-container flex justify-between'>\n<button aria-expanded='false' aria-label='Read more description' class='rp-full-description' type='button'>\n<i class='fai fa-solid fa-align-left'></i>\n<span id='read_more'>Read More</span>\n</button>\n<div class='rp-report'>\n</div>\n</div>\n<div aria-labelledby='resource-details-heading' class='rp-info-section'>\n<h2 class='title' id='resource-details-heading'>Resource Details</h2>\n<div class='rp-resource-details clearfix'>\n<div class='detail'>\n<dl>\n<dt>Curator Rating</dt>\n<dd><span class=\"star-rating\" aria-label=\"4.0 out of 5 stars\" role=\"img\"><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-regular fa-star text-action\" aria-hidden=\"true\"></i></span></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt class=\"educator-rating-title\">Educator Rating</dt><dd><div class=\"educator-rating-details\" data-path=\"/educator_ratings/rrp_data?resourceable_id=148156&amp;resourceable_type=Boclips%3A%3AVideoMetadata\"><span class=\"not-yet-rated\">Not yet Rated</span></div></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Media Length</dt>\n<dd>10:56</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Grade</dt><dd title=\"Grade\">9th - Higher Ed</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Subjects</dt><dd><span><a href=\"/search?keywords=expressions+math&amp;page=18&amp;search_tab_id=1&amp;subject_ids%5B%5D=1319782\">Career &amp; Technical Education</a></span></dd><dd class=\"text-muted\"><i class=\"fa-solid fa-lock mr5\"></i>1 more...</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Media Type</dt><dd><span><a href=\"/search?keywords=expressions+math&amp;page=18&amp;search_tab_id=2&amp;type_ids%5B%5D=4543647\">Instructional Videos</a></span></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Source:</dt>\n<div class='preview-source' data-animation='true' data-boundary='.rp-info' data-container='.rp-resource-details' data-html='false' data-title='Presentations on science, maths and accountancy for ages 14 plus.' data-trigger='hover focus'>\n<span>Let&#39;s Tute</span>\n<i aria-hidden='true' class='fa-solid fa-circle-info channel-tooltip-icon' id='channel-tooltip'></i>\n</div>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Date</dt>\n<dd>2022</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<i aria-hidden='true' class='fai fa-solid fa-language'></i>\n<dt>Language</dt><dd>English</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Audiences</dt><dd><span><a href=\"/search?audience_ids%5B%5D=371079&amp;keywords=expressions+math&amp;page=18&amp;search_tab_id=1\">For Teacher Use</a></span></dd><dd class=\"text-muted\"><i class=\"fa-solid fa-lock mr5\"></i>2 more...</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Usage Permissions</dt><dd>Fine Print: Educational Use</dd>\n</dl>\n</div>\n</div>\n</div>\n<div aria-labelledby='additional-materials-heading' class='rp-info-section'>\n<h2 class='title' id='additional-materials-heading'>Additional Materials</h2>\n<div class='additional-material'>\n<i aria-hidden='true' class='fai fa-solid fa-lock'></i>\n<a class=\"text-muted\" title=\"Video Transcript\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; href=&quot;/auth/users/sign_in&quot;>Sign in</a> or <a class=&quot;bold text-danger&quot; data-posthog-event=&quot;Signup: LP Signup Activity&quot; data-posthog-location=&quot;body_link_boclips&quot; data-remote=&quot;true&quot; href=&quot;/subscription/new&quot;>Join Now</a></div>\" data-title=\"Get Full Access\" data-container=\"body\" rel=\"popover\" tabindex=\"0\" href=\"/subscription/new\">Video Transcript</a>\n</div>\n<div class='additional-material'>\n<i aria-hidden='true' class='fai fa-solid fa-lock'></i>\n<a class=\"text-muted\" title=\"Video Preview\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; href=&quot;/auth/users/sign_in&quot;>Sign in</a> or <a class=&quot;bold text-danger&quot; data-posthog-event=&quot;Signup: LP Signup Activity&quot; data-posthog-location=&quot;body_link_boclips&quot; data-remote=&quot;true&quot; href=&quot;/subscription/new&quot;>Join Now</a></div>\" data-title=\"Get Full Access\" data-container=\"body\" rel=\"popover\" tabindex=\"0\" href=\"/subscription/new\">Video Preview</a>\n</div>\n</div>\n<div aria-labelledby='concepts-heading' class='rp-info-section'>\n<h2 class='title' id='concepts-heading'>Concepts</h2>\n<div class='clearfix'>\n<div class='details-list concepts' data-identifier='Boclips::VideoDecorator6379c972d59cfe5ec95968fb' data-type='concepts'>money, books</div>\n<div class='concepts-toggle-buttons' data-identifier='Boclips::VideoDecorator6379c972d59cfe5ec95968fb'>\n<button aria-expanded='false' class='more btn-link' type='button'>\n<span>Show More</span>\n<i aria-hidden='true' class='fa-solid fa-caret-down ml5'></i>\n</button>\n<button aria-expanded='true' class='less btn-link' style='display: none;' type='button'>\n<span>Show Less</span>\n<i aria-hidden='true' class='fa-solid fa-caret-up ml5'></i>\n</button>\n</div>\n</div>\n</div>\n<div aria-labelledby='additional-tags-heading' class='rp-info-section'>\n<h2 class='title' id='additional-tags-heading'>Additional Tags</h2>\n<div class='clearfix'>\n<div class='details-list keyterms' data-identifier='Boclips::VideoDecorator6379c972d59cfe5ec95968fb' data-type='keyterms'>issues of debentures, processof issuing debentures, propectus of issues, allotments of issues, applications of issues, refund, types of issues, cash, consideration other than cash, colletaral secuirty, debenture account, issue debentures, collateral security, write narrations, making payment, final call, power premium, journal entry, application money, accounting entry, allotment money, account, debenture, amount, call, debentures, allotment, price, premium, issue, entries, entry, procedure, company, applicants, means, issued, added</div>\n<div class='keyterms-toggle-buttons' data-identifier='Boclips::VideoDecorator6379c972d59cfe5ec95968fb'>\n<button aria-expanded='false' class='more btn-link' type='button'>\n<span>Show More</span>\n<i aria-hidden='true' class='fa-solid fa-caret-down ml5'></i>\n</button>\n<button aria-expanded='true' class='less btn-link' style='display: none;' type='button'>\n<span>Show Less</span>\n<i aria-hidden='true' class='fa-solid fa-caret-up ml5'></i>\n</button>\n</div>\n</div>\n</div>\n<div aria-labelledby='classroom-considerations-heading' class='rp-info-section'>\n<h2 class='title' id='classroom-considerations-heading'>Classroom Considerations</h2>\n<div class='classroom-considerations'><div class='fai fa-solid fa-bell'></div>Best For: Explaining a topic</div><div class='classroom-considerations'><div class='fai fa-solid fa-bell'></div>Video is ad-free</div> \n</div>\n<div aria-labelledby='educator-ratings-heading' class='rp-info-section'>\n<h2 class='title sr-only' id='educator-ratings-heading'>Educator Ratings</h2>\n<div id=\"educator-ratings-root\"></div><div id=\"all-educator-ratings-root\"></div><div id=\"educator-rating-form-root\"></div>\n</div>\n</div>\n<div class='rp-resource'>\n<div aria-label='Show resource details' class='rp-show-info' role='button' tabindex='0'>\n<i class='fai fa-solid fa-align-left'></i>\nShow resource details\n</div>\n<div aria-label='Video player' class='player ie' id='player-wrapper' role='region'>\n<div class='relative container mx-auto' id='lp-boclips-visitor-thumbnail'>\n<a class=\"block\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; 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