Class-wise, Subject-wise, Chapter-wise, Topic wise Activity-wise Resource List R. No.

5(4 H(ii))
Class : 12th Subject: Accountancy Resource list No. 9 Name of Level HOD : Ms. Divya Name of Subject teacher: Mr. Varinder Sehgal
Sr. Chapter Name & Name of Topic Name of Activity/Project Process of Activity Category & source of Resources Quantity required Specification, if
No. No. Resources for Resources for Demo in class Resources To be Prepared by per section any
Practicals in Labs. room from store Teacher & Student

● Meaning of
Redemption of
Debentures
● Sources of
Redemption
- Out of Profit One student will read
Chatper 9 - Out of Capital features and rights and
1 - By issuing fresh Reading and Discussion on teacher and student will Projector or LED, Desktop
NA
Terminology chart, DLP, Assignment for
NA NA
Redemption of Shares & Debentures or Laptop students
Debentures shares/Debentures discuss upon it, with
● Guidelines of SEBI PPT
Regarding DRR & DRI
● Securities specified
for Investment
● Exemption to the
Creation of DRR

● Methods of One student will read

Chatper 9 Redemption of Journal Entries on redemption features and rights and
2 Redemption of Debentures of debenture for out of profit teacher and student will Projector or LED, Desktop
or Laptop
NA
Terminology chart, DLP, Assignment for
students
NA NA
Debentures - Lump-sum payment or out of capital discuss upon it, with
Method PPT

One student will read

Chatper 9 Journal Entries on redemption features and rights and
3 • Instalment Payment of debenture for cash & non teacher and student will Projector or LED, Desktop NA Terminology chart, DLP, Assignment for NA NA
Redemption of Method/Draw of Lots or Laptop students
Debentures cash discuss upon it, with
• Purchase of own PPT
Debentures from open
makret
• Conversion Method

● One student will read

Chatper 9 Originally issued AT Journal Entries on redemption features and rights and
4 Redemption of Discount of debenture for cash & non teacher and student will Projector or LED, Desktop
or Laptop
NA
Terminology chart, DLP, Assignment for
students
NA NA
Debentures cash discuss upon it, with
PPT

(a)
Before maturity

(b) on maturity