VIDEOS AS 13 Revision | Investment Accounts | Concepts + IMP Questions | CA Inter | CA Aakash Kandoi By: globalinvestmentstrategy.com Date: 10 August 2026 Share post: FacebookTwitterPinterestWhatsApp Telegram Channel for CA Inter: Enroll Now for CA Inter Lectures: Instagram – Linked In – / aakash-kandoi-161168a2 source Previous articleGAO: 94% Of College Sports Programs Lose Money — And Students Help Cover The GapNext articleChase Is Advertising Mortgage Rates With Nearly Two Discount Points to Keep Them Looking Attractive globalinvestmentstrategy.comhttps://globalinvestmentstrategy.com 28 COMMENTS Thankyou so much Sir 😇 Reply It is a pleasure for me to learn from the teachers like you ..thanks a lot ❤ of you sir . Reply Introduction to AS 13 & Video Overview: 1:54 Forms of Investment: 2:21 Meaning of Investment: 3:34 Scope of AS 13 (What's Not Covered): 3:51 Classification of Investments (Current vs. Long-Term): 4:18 Current Investment (Meaning & Measurement): 4:25 Long-Term Investment (Meaning & Measurement): 5:11 Permanent Diminution in Long-Term Investments: 5:47 Question 4 (Old Illustration 4): 12:03 Question 14 (Old Question 27): 18:12 Reclassification of Investment: 8:49 Current to Long-Term: 9:06 Long-Term to Current: 9:39 Question 8 (Old Illustration 18): 14:34 Accounting for Debentures and Bonds: 22:37 X-Interest (Excluding Interest): 23:39 Cum-Interest (Cumulative of Interest): 30:31 Purchase and Sale of Debentures (X-Interest): 33:46 Sale of Debentures (Cum-Interest): 38:41 Acquisition Cost (Brokerage/Stamp Duty on Purchase): 40:32 Brokerage/Stamp Duty on Sale: 44:12 Partial Sale of Investment (FIFO/Weighted Average Method): 45:28 Question 15 (Old Illustration 16): 51:57 Interest Due Date & Year-End are Not Same (Accrued Interest): 1:05:00 Question 18 (Old Question 8): 1:06:49 Question 19 (Old Question 17): 1:16:14 Accounting for Equity Shares: 1:19:03 Recording Purchases & Sales: 1:20:15 Bonus Shares: 1:22:27 Right Shares: 1:24:56 Treatment of Dividend Income (Pre-acquisition vs. Post-acquisition): 1:31:00 Question 21 (Old Illustration 14): 1:35:01 Interim Dividend: 1:43:08 Question 27 (Old Question 15): 1:45:32 Conversion of Debentures into Shares: 1:51:08 Reply akhaibhaisahabbbb heheheheehehe Reply kya baat hai isse jyada kuchh nhi ho sakta concept ko pani pani kar diya AK HAIIIII BHAIIIIIISAHAB Reply Sir ye regular batch nahi hai 😂 Reply BestttThank youuu sirr Reply its too good sir 👍👍 Reply 2:01:51 renouncement Reply best revsion lec ever allways ak hai bhaisaaabbbbbb……………😎😎 Reply cost nikalne k liye sale minus kyu ni kiya same cost kyuu in conversion? 1:56:22 ? Reply Best faculty ❤ Reply Thank you sir for this awesome revision video.. It was really thorough and covered all conceptual topics Reply thankyou sir!!!!!!! Reply Can anyone give lecturers name for other subject who teaches properly like this sir and you understand concepts and can solve questions? Reply Thank you Sir Reply Otrageous ❤ Reply Sir : Video kaisa lga comment me zaroor btana .Me : Just 🔥🔥🔥🔥🔥🔥🔥🔥 Reply best revision Reply Amazing……. Reply 1:00:00 💫💫1:04:361:12:31 if investment (Debenture) is sold/converted on due date , then first record the sale/conversion and thereafter account for interest. Reply ❤🫡 Reply thanku sir Reply revision of examples 1:22:18dividend revision 1:34:431:55:15Equity quick revision 2:07:55 Reply Nothing could match the way AK sir makes complex topics into simplest ones. Always grateful to you sir❤ Reply thank you very much sir , really helpful😇 Reply thank you sir Reply Here , debentures is not being going out in place of equity shares , a new liability is coming up thats the reason we are crediting the debentures account and we are debiting the investment acc !! Hope this helps !! Reply LEAVE A REPLY Cancel reply Comment: Please enter your comment! Name:* Please enter your name here Email:* You have entered an incorrect email address! Please enter your email address here Website: Save my name, email, and website in this browser for the next time I comment. Rocket Pro to offer brokers support to flip from UWM globalinvestmentstrategy.com - 3 September 2026 Learn Valuation and Financial Modeling | Investment Banking | Finance VIDEOS Market Structure, Fund Design, & Retail Access Investments Billionaire wives are about to inherit a huge slice of the $6.6 trillion great wealth transfer Finance Europe doesn’t need any lessons on growth. 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Introduction to AS 13 & Video Overview: 1:54 Forms of Investment: 2:21 Meaning of Investment: 3:34 Scope of AS 13 (What's Not Covered): 3:51 Classification of Investments (Current vs. Long-Term): 4:18 Current Investment (Meaning & Measurement): 4:25 Long-Term Investment (Meaning & Measurement): 5:11 Permanent Diminution in Long-Term Investments: 5:47 Question 4 (Old Illustration 4): 12:03 Question 14 (Old Question 27): 18:12 Reclassification of Investment: 8:49 Current to Long-Term: 9:06 Long-Term to Current: 9:39 Question 8 (Old Illustration 18): 14:34 Accounting for Debentures and Bonds: 22:37 X-Interest (Excluding Interest): 23:39 Cum-Interest (Cumulative of Interest): 30:31 Purchase and Sale of Debentures (X-Interest): 33:46 Sale of Debentures (Cum-Interest): 38:41 Acquisition Cost (Brokerage/Stamp Duty on Purchase): 40:32 Brokerage/Stamp Duty on Sale: 44:12 Partial Sale of Investment (FIFO/Weighted Average Method): 45:28 Question 15 (Old Illustration 16): 51:57 Interest Due Date & Year-End are Not Same (Accrued Interest): 1:05:00 Question 18 (Old Question 8): 1:06:49 Question 19 (Old Question 17): 1:16:14 Accounting for Equity Shares: 1:19:03 Recording Purchases & Sales: 1:20:15 Bonus Shares: 1:22:27 Right Shares: 1:24:56 Treatment of Dividend Income (Pre-acquisition vs. Post-acquisition): 1:31:00 Question 21 (Old Illustration 14): 1:35:01 Interim Dividend: 1:43:08 Question 27 (Old Question 15): 1:45:32 Conversion of Debentures into Shares: 1:51:08 Reply
kya baat hai isse jyada kuchh nhi ho sakta concept ko pani pani kar diya AK HAIIIII BHAIIIIIISAHAB Reply
Thank you sir for this awesome revision video.. It was really thorough and covered all conceptual topics Reply
Can anyone give lecturers name for other subject who teaches properly like this sir and you understand concepts and can solve questions? Reply
1:00:00 💫💫1:04:361:12:31 if investment (Debenture) is sold/converted on due date , then first record the sale/conversion and thereafter account for interest. Reply
Nothing could match the way AK sir makes complex topics into simplest ones. Always grateful to you sir❤ Reply
Here , debentures is not being going out in place of equity shares , a new liability is coming up thats the reason we are crediting the debentures account and we are debiting the investment acc !! Hope this helps !! Reply
Thankyou so much Sir 😇
It is a pleasure for me to learn from the teachers like you ..thanks a lot ❤ of you sir .
Introduction to AS 13 & Video Overview: 1:54
Forms of Investment: 2:21
Meaning of Investment: 3:34
Scope of AS 13 (What's Not Covered): 3:51
Classification of Investments (Current vs. Long-Term): 4:18
Current Investment (Meaning & Measurement): 4:25
Long-Term Investment (Meaning & Measurement): 5:11
Permanent Diminution in Long-Term Investments: 5:47
Question 4 (Old Illustration 4): 12:03
Question 14 (Old Question 27): 18:12
Reclassification of Investment: 8:49
Current to Long-Term: 9:06
Long-Term to Current: 9:39
Question 8 (Old Illustration 18): 14:34
Accounting for Debentures and Bonds: 22:37
X-Interest (Excluding Interest): 23:39
Cum-Interest (Cumulative of Interest): 30:31
Purchase and Sale of Debentures (X-Interest): 33:46
Sale of Debentures (Cum-Interest): 38:41
Acquisition Cost (Brokerage/Stamp Duty on Purchase): 40:32
Brokerage/Stamp Duty on Sale: 44:12
Partial Sale of Investment (FIFO/Weighted Average Method): 45:28
Question 15 (Old Illustration 16): 51:57
Interest Due Date & Year-End are Not Same (Accrued Interest): 1:05:00
Question 18 (Old Question 8): 1:06:49
Question 19 (Old Question 17): 1:16:14
Accounting for Equity Shares: 1:19:03
Recording Purchases & Sales: 1:20:15
Bonus Shares: 1:22:27
Right Shares: 1:24:56
Treatment of Dividend Income (Pre-acquisition vs. Post-acquisition): 1:31:00
Question 21 (Old Illustration 14): 1:35:01
Interim Dividend: 1:43:08
Question 27 (Old Question 15): 1:45:32
Conversion of Debentures into Shares: 1:51:08
akhaibhaisahabbbb heheheheehehe
kya baat hai isse jyada kuchh nhi ho sakta concept ko pani pani kar diya
AK HAIIIII BHAIIIIIISAHAB
Sir ye regular batch nahi hai 😂
Besttt
Thank youuu sirr
its too good sir 👍👍
2:01:51 renouncement
best revsion lec ever allways ak hai bhaisaaabbbbbb……………😎😎
cost nikalne k liye sale minus kyu ni kiya same cost kyuu in conversion? 1:56:22 ?
Best faculty ❤
Thank you sir for this awesome revision video.. It was really thorough and covered all conceptual topics
thankyou sir!!!!!!!
Can anyone give lecturers name for other subject who teaches properly like this sir and you understand concepts and can solve questions?
Thank you Sir
Otrageous ❤
Sir : Video kaisa lga comment me zaroor btana .
Me : Just 🔥🔥🔥🔥🔥🔥🔥🔥
best revision
Amazing…….
1:00:00 💫💫
1:04:36
1:12:31
if investment (Debenture) is sold/converted on due date , then first record the sale/conversion and thereafter account for interest.
❤🫡
thanku sir
revision of examples 1:22:18
dividend revision 1:34:43
1:55:15
Equity quick revision 2:07:55
Nothing could match the way AK sir makes complex topics into simplest ones.
Always grateful to you sir❤
thank you very much sir , really helpful😇
thank you sir
Here , debentures is not being going out in place of equity shares , a new liability is coming up thats the reason we are crediting the debentures account and we are debiting the investment acc !! Hope this helps !!