There are lots of important topics are available in accounting subject but the most time examiner put the questions on debentures like what are debentures, types of debenture, etc. Usually, in the requirement of money, a corporation or company borrows money from the public without doing any change in its share capital composition. After this company will share a certificate of credit on which the rate of return's date is mentioned. The certificate that issued is known as a debenture. The interest that received against the debenture holder's debt comes back to the debenture holder on a specific date that is written in the agreement. In case you need to know about types of debentures then you may visit the referral link.