Azam Classes

Azam Classes we are provide online commerce classes for class XI & XII. we provide online commerce classes for class XIth & XIIth.

subject- accountancy and business studies for all board. you can follow on;-
1) youtube chennal -azam classes
2) twitter-https://twitter.com/azamclasses
3) instragram-https://www.instagram.com/azam.classes/
4) our web site - https://azamclasses.com/

12/08/2021

Company Accounts | Issue of Debentures | Accounting for Debentures| Class 12th|part-10|Azam Classes |

*Topics to be covered;-
# Writes off discount or loss on issue of debentures
Discount or loss on issue of debentures is a capital loss for a company, which is written of in the year it is incurred, i.e. , in the year the debentures are allotted from;
(1) securities premium reserve , if it has a balance,
(2) statement of Profit and Loss.

our web site link is -https://azamclasses.com/

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

plz. like , share and subscribe our YouTube Channel.









Thank You.

10/08/2021

Company Accounts | Issue of Debentures | Accounting for Debentures| Class 12th|part-9|Azam Classes |

*Topics To be Covered-
Interest on Debentures-
Interest on debentures is calculated at fixed rate on its normal face value payable Quarterly , Half Yearly or Yearly as per the terms of issue.
Rate of prefixed to the debentures, say 9% Debentures and, therefore, is payable even if the company incurs loss.
Interest on debenture is a charge against profit. Interest payment may be subject to tax deducted at source (TDS).

our web site link is -https://azamclasses.com/

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

plz. like , share and subscribe our YouTube Channel.









Thank You.

08/08/2021

Company Accounts | Issue of Debentures | Accounting for Debentures| Class 12th|part-8|Azam Classes |

* Topics To be covered-
Cases of Debenture from the point of view of Redemption

(1) When Debenture are issued at par and redeemable at par.
(2) When Debenture are issued at Discount and are redeemable at par.
(3) When debenture are issued at Premium are redeemable at par.
(4) When debenture are issued at par and are redeemable at premium.
(5) When debenture are issued at discount and are redeemable at premium.
(6) When debenture are issued at premium and are redeemable at premium.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

plz. like , share and subscribe our YouTube Channel.








Thank You.

07/08/2021

Company Accounts | Issue of Debentures | Accounting for Debentures| Class 12th|part-7|Azam Classes |

* Topics To be covered-
Cases of Debenture from the point of view of Redemption

(1) When Debenture are issued at par and redeemable at par.
(2) When Debenture are issued at Discount and are redeemable at par.
(3) When debenture are issued at Premium are redeemable at par.
(4) When debenture are issued at par and are redeemable at premium.
(5) When debenture are issued at discount and are redeemable at premium.
(6) When debenture are issued at premium and are redeemable at premium.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

plz. like , share and subscribe our YouTube Channel.








Thank You.

04/08/2021

Company Accounts | Issue of Debentures | Accounting for Debentures| Class 12th|part-6|Azam Classes

Topics to be Covered;-
*Issue of debentures as Collateral Security;
Loans taken are secured by mortgage of the assets known as primary or principal security.
Security given in addition to the primary or principal security is termed or known as collateral security.

*Accounting treatment of debenture issued as collateral security;
(1) when journal entry is not passed.
(2) When journal entry is passed.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

plz. like , share and subscribe our YouTube Channel.








Thank You.

01/08/2021

Company Accounts | Issue of Debentures | Accounting for Debentures| Class 12th|part-5|Azam Classes |

Topics to be covered;-
* Issue of Debentures for Consideration other then cash
Issue of Debentures for consideration other then cash means that the company has not received amount(cash or cheque ) against the debentures issued. debenture may be issued for consideration other than cash under the following circumstances;
(1) issue of debentures to promoters;- A company may be allot debentures to the promoters for rendering their services for incorporating the company.
(2) issue of debenture to vendors:- debentures may also to be issued to vendors against purchase assets or business.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

plz. like , share and subscribe our YouTube Channel.









Thank You.

28/07/2021

Company Accounts | Issue of Debentures | Accounting for Debentures| Class 12th|part-4|Azam Classes |

Topics to be covered;-
* Issue of Debentures for Consideration other then cash
Issue of Debentures for consideration other then cash means that the company has not received amount(cash or cheque ) against the debentures issued. debenture may be issued for consideration other than cash under the following circumstances;
(1) issue of debentures to promoters;- A company may be allot debentures to the promoters for rendering their services for incorporating the company.
(2) issue of debenture to vendors:- debentures may also to be issued to vendors against purchase assets or business.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

plz. like , share and subscribe our YouTube Channel.






24/06/2021

Topics to be Covered:-
* Issue of Debentures:- The Company issues prospectus inviting public to subscribe debentures of the company. The company can also make private placement of debentures following the prescribed procedure. the intending subscribers apply for debentures in the company on a prescribed form. the application and the application money is deposited with the company. the company may call the amount for debentures to be paid in lump sum or in installments.

* minimum subscription as per sec. 39(1) of the company act, 2013, a company cannot allot minimum subscription.

*however, SEBI has prescribed that 75% of the issue debenture.

* debenture can be issued ;- (1) at Par (2) at premium (3) at discount.

IN this channel Azam Classes we are providing you to class XIth & XIIth Accountancy.

if you want to take our online classes so, plz. visit our website.

contact us on -+919520978384. and e-mail ID is [email protected]

our web site link is -https://azamclasses.com/

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

watch the videos and get the knowledge of accounts.

plz. like , share and subscribe our YouTube Channel.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

our other video playlist;-
change in profit sharing ratio:-https://youtube.com/playlist?list=PL1KHFy2-lg3shLTvk6v5kNVup34bMXSH3

goodwill nature and valuation:- https://youtube.com/playlist?list=PL1KHFy2-lg3sozzndGH4xUcb_klJMsWJZ

fundamental of partnership:-https://youtube.com/playlist?list=PL1KHFy2-lg3vZ6wzpjVXdXO0t_3T6RWIc

NPO:-https://youtube.com/playlist?list=PL1KHFy2-lg3uhUWazqEfM6J0tiEJRe2gJ

Accounting for share capital:-https://youtube.com/playlist?list=PL1KHFy2-lg3tgtMJ5gY66ueYLJeMblgJm







From;-Azam Classes

12/06/2021

Company Accounts | Issue of Debentures | Accounting for Debentures | Class 12th | Azam Classes |

Topics to be Covered:-
Meaning of debentures:- debenture is written document issued by the company acknowledging a debt. its contains terms of principal and also payment of interest at a rate at time of its issue.

* After that we have discussed about Difference between Shareholder and Debenture holder.

* Types of Debentures;-
(1) From security point of view.
(a) secured debenture (b) Unsecured Debenture
(2) From redemption point of view.
(a) Redeemable Debenture (b) irredeemable debenture
(3) From Records point of view.
(a) First Debenture (b) Second Debenture
(4)From the point of view of Coupon rate.
(a) Specific coupon rate debenture (b) Zero coupon rate Debenture.
(5) From Convertibility point of view.
(a) Convertible Debenture (b) Non-Convertible Debenture

Our Details;-

IN this channel Azam Classes we are providing you to class XIth & XIIth Accountancy.

Contact us on -+919520978384. and e-mail ID is [email protected]

if you want to take our online classes so, plz. visit our website.

our web site link is -https://azamclasses.com/

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

watch the videos and get the knowledge of accounts.

Our other video playlist;-
Accounting for share capital:- https://youtube.com/playlist?list=PL1KHFy2-lg3tgtMJ5gY66ueYLJeMblgJm

not-for-profit organization:- https://youtube.com/playlist?list=PL1KHFy2-lg3uhUWazqEfM6J0tiEJRe2gJ

Admission of a partner;- https://youtube.com/playlist?list=PL1KHFy2-lg3v3tNDFJuoTHQFo50mQ50zI

Change in profit sharing ratio;- https://youtube.com/playlist?list=PL1KHFy2-lg3shLTvk6v5kNVup34bMXSH3

Retirement of a partner:- https://youtube.com/playlist?list=PL1KHFy2-lg3sHbcopN1HZHMwEVMOkQMU2
E.T.C.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses








From;- Azam Classes

31/05/2021

Accounting For Share Capital|Class-12th|Part-13|!!Azam Classes!!

Topic To Be Covered;-.......................................
Pro-Rata;- Pro rata share is a method that assigns a proportionate Share to shareholders or members of a company based on their ownership percentages.

Forfeiture of share;- It means cancelling the shares for non payment of calls due. but, share can be forfeited only if the Articles of Association of the Company allows forfeiture, If any shareholders does not pay the amount of call, the Company may be exercise the power to forfeit the shares held by him on which amount of call is not paid. the Company before forfeiture, must first give clear 14 Days notice to the Defaulting shareholder that unless due is paid the amount along with interest, if any, by the specified date, the share shall be forfeited. if the shareholder still does not pay, the Company may forfeit the share by passing an appropriate solution.

*Reissue of forfeited share;- reissue of forfeited share means selling the share that were cancelled by company. These shares may be reissued (sold) by the company on the terms as it may be decided. This, forfeited share may be reissued by the company at par, at premium, at discount.

Maximum Permissible discount on reissue of forfeited share;-
Maximum discount that can be allowed on reissue of forfeited share is the amount forfeited, the amount credited to the forfeited shares. if the company reissues forfeited shares allowing more discount than the forfeited amount, it will mean issue of share at a discount, which is in violation of section 53 of the companies act, 2013.

Transfer of balance of forfeited share account into Capital Reserve account;-
(i) All forfeited share are reissued.
(ii) All forfeited share are not reissued.

Our Details;-.....................
IN this channel Azam Classes we are providing you to class XIth & XIIth Accountancy.

if you want to take our online classes so, plz. visit our website. and take the information of online classes.
contact us on-+919520978384. and e-mail ID is [email protected]

our web site link is -https://azamclasses.com/

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

watch the videos and get the knowledge of accounts.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/
page-https://www.facebook.com/Azam-Classes-102525968317494
Instragram-https://www.instagram.com/azam.classes/
Twitter-https://twitter.com/azamclasses

Please like, share and subscribe our YouTube Channel.

Our other videos playlist;-
Dissolution of Partnership Firm:-https://youtube.com/playlist?list=PL1KHFy2-lg3utjFcXM3-BHDT8IagmEuN0

Death of a Partner;-https://youtube.com/playlist?list=PL1KHFy2-lg3vxAFzN4jSvrbjS-UBYUsrL

Admission of a Partner:-https://youtube.com/playlist?list=PL1KHFy2-lg3v3tNDFJuoTHQFo50mQ50zI

Change in Profit sharing ratio:-https://youtube.com/playlist?list=PL1KHFy2-lg3shLTvk6v5kNVup34bMXSH3

Goodwill nature and Valuation:-https://youtube.com/playlist?list=PL1KHFy2-lg3sozzndGH4xUcb_klJMsWJZ
E.T.C.








Thank You.

25/05/2021

Accounting For Share Capital|Class-12th|Part-12|!!Azam Classes!!

Topic To Be Covered;-.......................................
Pro-Rata;- Pro rata share is a method that assigns a proportionate Share to shareholders or members of a company based on their ownership percentages.

Forfeiture of share;- It means cancelling the shares for non payment of calls due. but, share can be forfeited only if the Articles of Association of the Company allows forfeiture, If any shareholders does not pay the amount of call, the Company may be exercise the power to forfeit the shares held by him on which amount of call is not paid. the Company before forfeiture, must first give clear 14 Days notice to the Defaulting shareholder that unless due is paid the amount along with interest, if any, by the specified date, the share shall be forfeited. if the shareholder still does not pay, the Company may forfeit the share by passing an appropriate solution.

*Reissue of forfeited share;- reissue of forfeited share means selling the share that were cancelled by company. These shares may be reissued (sold) by the company on the terms as it may be decided. This, forfeited share may be reissued by the company at par, at premium, at discount.

Maximum Permissible discount on reissue of forfeited share;-
Maximum discount that can be allowed on reissue of forfeited share is the amount forfeited, the amount credited to the forfeited shares. if the company reissues forfeited shares allowing more discount than the forfeited amount, it will mean issue of share at a discount, which is in violation of section 53 of the companies act, 2013.

Transfer of balance of forfeited share account into Capital Reserve account;-
(i) All forfeited share are reissued.
(ii) All forfeited share are not reissued.

Our Details;-.....................
IN this channel Azam Classes we are providing you to class XIth & XIIth Accountancy.

if you want to take our online classes so, plz. visit our website. and take the information of online classes.
contact us on-+919520978384. and e-mail ID is [email protected]

our web site link is -https://azamclasses.com/

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

watch the videos and get the knowledge of accounts.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/
page-https://www.facebook.com/Azam-Classes-102525968317494
Instragram-https://www.instagram.com/azam.classes/
Twitter-https://twitter.com/azamclasses

Please like, share and subscribe our YouTube Channel.

Our other videos playlist;-
Dissolution of Partnership Firm:-https://youtube.com/playlist?list=PL1KHFy2-lg3utjFcXM3-BHDT8IagmEuN0

Death of a Partner;-https://youtube.com/playlist?list=PL1KHFy2-lg3vxAFzN4jSvrbjS-UBYUsrL

Admission of a Partner:-https://youtube.com/playlist?list=PL1KHFy2-lg3v3tNDFJuoTHQFo50mQ50zI

Change in Profit sharing ratio:-https://youtube.com/playlist?list=PL1KHFy2-lg3shLTvk6v5kNVup34bMXSH3

Goodwill nature and Valuation:-https://youtube.com/playlist?list=PL1KHFy2-lg3sozzndGH4xUcb_klJMsWJZ
E.T.C.








Thank You.

21/05/2021

Accounting For Share Capital|Class-12th|Part-11|!!Azam Classes!!

Topic To Be Covered;-.......................................
Pro-Rata;- Pro rata share is a method that assigns a proportionate Share to shareholders or members of a company based on their ownership percentages.

Forfeiture of share;- It means cancelling the shares for non payment of calls due. but, share can be forfeited only if the Articles of Association of the Company allows forfeiture, If any shareholders does not pay the amount of call, the Company may be exercise the power to forfeit the shares held by him on which amount of call is not paid. the Company before forfeiture, must first give clear 14 Days notice to the Defaulting shareholder that unless due is paid the amount along with interest, if any, by the specified date, the share shall be forfited. if the shareholder still does not pay, the Company may forfeit the share by passing an appropriate solution.

*Reissue of forfeited share;- reissue of forfeited share means selling the share that were cancelled by company. These shares may be reissued (sold) by the company on the terms as it may be decided. This, forfeited share may be reissued by the company at par, at premium, at discount.

Maximum Permissible discount on reissue of forfeited share;-
Maximum discount that can be allowed on reissue of forfeited share is the amount forfeited, the amount credited to the forfeited shares. if the company reissues forfeited shares allowing more discount than the forfeited amount, it will mean issue of share at a discount, which is in violation of section 53 of the companies act, 2013.

Transfer of balance of forfeited share account into Capital Reserve account;-
(i) All forfeited share are reissued.
(ii) All forfeited share are not reissued.

Our details;-........................

IN this channel Azam Classes we are providing you to class XIIth of accounts.
you can contact us on-+919520978384. and e-mail ID is [email protected]

our web site link is -https://azamclasses.com/

You Can Download our Application From Play store;-
https://play.google.com/store/apps/details?id=co.jorah.wgowj

if you want to take our online classes so, plz. visit our website.

Can Follow Us on:-
facebook-https://www.facebook.com/azam.classes.7/

page-https://www.facebook.com/Azam-Classes-102525968317494

Instragram-https://www.instagram.com/azam.classes/

Twitter-https://twitter.com/azamclasses

watch the videos and get the knowledge of accounts.

Video Playlist Link;-
Dissolution of partnership Firm:-https://youtube.com/playlist?list=PL1KHFy2-lg3utjFcXM3-BHDT8IagmEuN0

Death of a Partner;-https://youtube.com/playlist?list=PL1KHFy2-lg3vxAFzN4jSvrbjS-UBYUsrL

Goodwill Nature and Valuation:-https://youtube.com/playlist?list=PL1KHFy2-lg3sozzndGH4xUcb_klJMsWJZ

Not For Profit Organization:-https://youtube.com/playlist?list=PL1KHFy2-lg3uhUWazqEfM6J0tiEJRe2gJ

Fundamental of Partnership:-https://youtube.com/playlist?list=PL1KHFy2-lg3vZ6wzpjVXdXO0t_3T6RWIc









ThankYou.

Address

Muzaffarnagar
251001

Opening Hours

Monday 9am - 5pm
Tuesday 9am - 5pm
Wednesday 9am - 5pm
Thursday 9am - 5pm
Friday 9am - 5pm
Saturday 9am - 5am

Telephone

+919520978384

Website

Alerts

Be the first to know and let us send you an email when Azam Classes posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The School

Send a message to Azam Classes:

Shortcuts

Share

Category