{"id":10492,"date":"2024-04-12T10:57:17","date_gmt":"2024-04-12T05:27:17","guid":{"rendered":"https:\/\/gstguntur.com\/?p=10492"},"modified":"2024-04-16T15:59:31","modified_gmt":"2024-04-16T10:29:31","slug":"debentures-ca-foundation-accounts-study-material","status":"publish","type":"post","link":"https:\/\/gstguntur.com\/debentures-ca-foundation-accounts-study-material\/","title":{"rendered":"Debentures \u2013 CA Foundation Accounts Study Material"},"content":{"rendered":"<p>Debentures \u2013 <a href=\"https:\/\/gstguntur.com\/ca-foundation-accounts-study-material\/\">CA Foundation Accounts Study Material<\/a>\u00a0is designed strictly as per the latest syllabus and exam pattern.<\/p>\n<h2>Debentures \u2013 CA Foundation Accounts Study Material<\/h2>\n<p>Question 1.<br \/>\nMeaning of debentures.<br \/>\nAnswer:<br \/>\nMeaning of debentures:<br \/>\n\u2192 Debenture means \u201can instrument in writing issued by a company under its common seal, acknowledging its indebtedness for a certain sum of money and undertaking to repay it on or after a fixed future date.\u201d<\/p>\n<p>\u2192 According to sec. 2(12) of the Companies Act, 1956 (now Section 2(30) of Companies Act, 2013) \u201cDebenture include debenture stock, bonds and any other securities of a company, whether constituting a charge on the assets of the company or not.&#8221;<\/p>\n<p>Characteristic features of a debenture:<\/p>\n<ul>\n<li>It is issued by the company and is in the form of a certificate of indebtedness.<\/li>\n<li>It usually specifies the date of redemption. It also provides for the re-payment of principal and interest at specified date or dates.<\/li>\n<li>It generally creates a charge on the undertaking or undertakings of the company.<\/li>\n<li>Usually the words pari passu appear in the terms and conditions of debentures.<\/li>\n<li>This means that all the debentures of a particular class will receive the money proportionately in case the company is unable to discharge the whole obligation.<\/li>\n<\/ul>\n<p>Question 2.<br \/>\nDiscount on debentures.<br \/>\nAnswer:<br \/>\nDiscount on debentures:<\/p>\n<ul>\n<li>The discount is a capital loss and it should be written off as early as possible.<\/li>\n<li>Even whole amount can be written off in the year of issue itself against share premium or any other capital profit.<\/li>\n<li>Otherwise Debenture Discount can be written off over the lifetime of debentures as follows (applying matching principle):<\/li>\n<li>If the Debentures are redeemable at the end of a period, then the Discount will be written off equally over that period.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material\" width=\"123\" height=\"13\" \/><\/p>\n<p>Question 3.<br \/>\nIssue of Debentures as Collateral Security.<br \/>\nAnswer:<br \/>\nIssue of Debentures as Collateral Security:<br \/>\nIssue of Debentures as Collateral Security means issue of debentures as an additional security, i.e., in addition to the prime security. It is to be realised only when the prime security fails to pay the amount of the loan. For example, when a company takes a loan of \u20b9 10,00,000 from a bank, it may have to issue debentures as collateral security in addition to the principal security.<\/p>\n<p>Debentures issued as a collateral security can be dealt with in the book in two ways:<br \/>\n(i) First Method:<br \/>\nJournal entry is not passed in the books of account at the time of issue of debentures as collateral security. However, it is disclosed by way of information below debentures, which are shown as Long-term Borrowings under Non-Current Liabilities or as Short-term Borrowings under Current Liabilities.<\/p>\n<p>(ii) Second Method:<br \/>\nDebentures issued as collateral security may be recorded in the books of account. The Journal entry passed is :<br \/>\nDebentures Suspense A\/c\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Dr.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0[This appears on the assets side]<br \/>\nTo &#8230;. % Debentures A\/c\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0[This appears on the liabilities side]<br \/>\nWhen the loan is paid the above entry is cancelled by means of a reverse entry.<\/p>\n<p>Question 4.<br \/>\nPremium on issue of debentures and Premium on redemption of debentures.<br \/>\nAnswer:<br \/>\nPremium on issue of debentures and Premium on redemption of debentures:<\/p>\n<table border=\"=&quot;2&quot;\">\n<tbody>\n<tr>\n<td>Premium on Issue of Debentures<\/td>\n<td>Premium on Redemption of Debentures<\/td>\n<\/tr>\n<tr>\n<td>1. It is a capital profit and used in writing off the capital loss.<\/td>\n<td>It is a capital loss.<\/td>\n<\/tr>\n<tr>\n<td>2. The balance of premium on issue of Debentures Account, (Securities Premium) is shown on the liabilities side, under the head \u2018Shareholders\u2019 Funds\u2019 and sub-head &#8216;Reserves and Surplus&#8217;.<\/td>\n<td>It is a liability and appears under the head \u2018Non-Current Liabilities\u2019 and sub-head \u2018Long-term Borrowing\u2019 till the redemption of debentures.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Question 5.<br \/>\nCompany issued 1000,9% debentures @ \u20b9 100 each, in following manner<br \/>\nApplication \u20b9 40<br \/>\nAllotment \u20b9 30-10<br \/>\nFirst call \u20b9 20<br \/>\nSecond and final call \u20b9 10<br \/>\nMr. R holder of 20 debentures failed to pay the 1st and 2nd call money. Company decided to charge \u20b9 35 as Interest on calls-in-arrear. Give necessary journal entries in the books of the company.<br \/>\nSolution:<br \/>\nJournal Entries<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10496\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-1.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 1\" width=\"609\" height=\"843\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-1.png 609w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-1-217x300.png 217w\" sizes=\"(max-width: 609px) 100vw, 609px\" \/><\/p>\n<p>Question 6.<br \/>\nA Company purchased some plant costing \u20b9 4,30,000 at an agreed price of \u20b9 4,00,000. Company decided to issue its 896 debentures of \u20b9 100 each against purchased consideration. Give necessary accounting entries in the following<br \/>\ncases:-<br \/>\n(a) If debenture were issued @ \u20b9 100 per debenture<br \/>\n(b) If debenture were issued @ \u20b9 80 per debenture<br \/>\n(c) If debenture were issued @ \u20b9 125 per debenture<br \/>\nSolution:<br \/>\nJournal Entries<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10497\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-2.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 2\" width=\"608\" height=\"442\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-2.png 608w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-2-300x218.png 300w\" sizes=\"(max-width: 608px) 100vw, 608px\" \/><\/p>\n<p>Working Note:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10498\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-3.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 3\" width=\"461\" height=\"202\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-3.png 461w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-3-300x131.png 300w\" sizes=\"(max-width: 461px) 100vw, 461px\" \/><\/p>\n<p>Question 7.<br \/>\nA Company took a bank loan of \u20b9 5,00,000 from SBI and issued its 6000, 10% debentures of \u20b9 100 each as collateral security to loan. Give necessary accounting treatment.<br \/>\nSolution :<br \/>\nIst method:<br \/>\nWhen debenture issued as collateral security are not shown as issued debentures in the balance sheet of the company.<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>(i) Bank a\/c\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<br \/>\nTo Bank loan a\/c<br \/>\n(Being bank loan taken on issue of 6000, 10% debentures of \u20b9 100 each as collateral security)<\/td>\n<td>5,00,000<\/td>\n<td>&nbsp;<\/p>\n<p>5,00,000<\/td>\n<\/tr>\n<tr>\n<td>(ii) No entry required for issuing debentures.<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Balance sheet (Extract) as at &#8230;&#8230;&#8230;&#8230;.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10499\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-4.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 4\" width=\"610\" height=\"300\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-4.png 610w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-4-300x148.png 300w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><\/p>\n<p>Note:<br \/>\n(1) Long term borrowings:<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td><\/td>\n<td>\u20b9<\/td>\n<\/tr>\n<tr>\n<td>Bank Loan from SBI<\/p>\n<p>(on collateral security of 6,000, 10% debentures of \u20b9 100 each).<\/td>\n<td>5,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material\" width=\"123\" height=\"13\" \/><\/p>\n<p>Question 8.<br \/>\nA Company issued 1000, 12% debentures of \u20b9 100 each on 1st Jan 2016 at a premium of 10%. Interest was given\/payable on 30th June and 31st December, every year subject to 10% TDS. Give necessary journal entries for the year 2016.<br \/>\nSolution:<br \/>\nJournal Entries<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10500\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-5.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 5\" width=\"611\" height=\"750\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-5.png 611w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-5-244x300.png 244w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><\/p>\n<p>Question 9.<br \/>\nABC company issued 1000, 9% debentures of \u20b9 100 each at a discount of 5% on 1st Jan, 2011. These debentures were to be redeemed after 5 years. Show necessary journal entries at the time of issue of debentures. Also prepare discount on issue of 9% debentures a\/c.<br \/>\nSolution :<br \/>\nAt the time of issue:<br \/>\nJournal Entries<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10501\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-6.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 6\" width=\"610\" height=\"194\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-6.png 610w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-6-300x95.png 300w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><br \/>\nDiscount on issue of 9% debenture a\/c<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10502\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-7.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 7\" width=\"610\" height=\"462\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-7.png 610w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-7-300x227.png 300w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><br \/>\nBalance sheet as at 31st December 2011<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>Assets<\/td>\n<td>Note No.<\/td>\n<td>\u20b9<\/td>\n<\/tr>\n<tr>\n<td>Non-current assets other non-current assets<\/td>\n<td><\/td>\n<td>3,000<\/td>\n<\/tr>\n<tr>\n<td>Current assets other current assets<\/td>\n<td><\/td>\n<td>1,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Working Note:<br \/>\n(1) \\(\\frac{\u20b9 5,000}{5 \\text { years }}\\) = \u20b9 1,000\/-<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material\" width=\"123\" height=\"13\" \/><\/p>\n<p>Question 10.<br \/>\nSuppose company decided to redeem its debentures in the following manner<\/p>\n<ul>\n<li>At the end of the year 2011 \u20b9 20,000<\/li>\n<li>At the end of the year 2012 \u20b9 30,000<\/li>\n<li>At the end of the year 2013 \u20b9 10,000<\/li>\n<li>At the end of the year 2014 \u20b9 20,000<\/li>\n<li>At the end of the year 2015 \u20b9 20,000<\/li>\n<\/ul>\n<p>Calculate the amount to be written off at the end of every year.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10503\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-8.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 8\" width=\"610\" height=\"362\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-8.png 610w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-8-300x178.png 300w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><br \/>\nAt the beginning of the year or before redemption<\/p>\n<p>Question 11.<br \/>\nPure Ltd. issues 1,00,000 12% Debentures of \u20b9 10 each at \u20b9 9.40 on 1st January, 2018. Under the terms of issue, the Debentures are redeemable at the end of 5 years from the date of issue.<br \/>\nCalculate the amount of discount to be written-off in each of the 5 years.<br \/>\nSolution:<br \/>\nTotal amount of Discount = 1,00,000 x 0.60 = \u20b9 60,000<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>At the end of Year<\/td>\n<td>Amount of outstanding debentures<\/td>\n<td>Ratio<\/td>\n<td>Amount of discount to be written off<\/td>\n<\/tr>\n<tr>\n<td>1st<\/td>\n<td>10,00,000<\/td>\n<td>1\/5<\/td>\n<td>60,000 = 12000<\/td>\n<\/tr>\n<tr>\n<td>2nd<\/td>\n<td>10,00,000<\/td>\n<td>1\/5<\/td>\n<td>60,000 = 12000<\/td>\n<\/tr>\n<tr>\n<td>3rd<\/td>\n<td>10,00,000<\/td>\n<td>1\/5<\/td>\n<td>60,000 = 12000<\/td>\n<\/tr>\n<tr>\n<td>4th<\/td>\n<td>10,00,000<\/td>\n<td>1\/5<\/td>\n<td>60,000 = 12000<\/td>\n<\/tr>\n<tr>\n<td>5th<\/td>\n<td>10,00,000<\/td>\n<td>1\/5<\/td>\n<td>60,000 = 12000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Question 12.<br \/>\nOn 1st January 2018, Ankit Ltd. issued 10% debentures of the face value of \u20b9 20,00,000 at 10% discount. Debenture interest after deducting tax at source @10% was payable on 30th June and 31st December every year. All the debentures were to be redeemed after the expiry of five year period at 5% premium.<br \/>\nPass necessary journal entries for the accounting year 2018.<br \/>\nSolution:<br \/>\nJournal Entries<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10504\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-9.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material 9\" width=\"610\" height=\"584\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-9.png 610w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material-9-300x287.png 300w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><\/p>\n<p><strong>True or False<\/strong><\/p>\n<p>Question 1.<br \/>\nDebenture Redemption Premium Account and Discount on issue of debentures Account are Nominal Accounts.<br \/>\nAnswer:<br \/>\nFalse: Debenture Redemption Premium Account is a Personal Account but Discount on issue of Debentures Account is a Nominal Account.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Debentures \u2013 CA Foundation Accounts Study Material\" width=\"123\" height=\"13\" \/><\/p>\n<p>Question 2.<br \/>\nNow Debentures can be issued at Par\/Premium but not at discount.<br \/>\nAnswer:<br \/>\nFalse: Debentures can be issued at Par\/Premium\/discount since there are no restrictions on issue of debentures at discount.<\/p>\n<p>Question 3.<br \/>\nLike Shares a Company can issue debentures with voting rights.<br \/>\nAnswer:<br \/>\nFalse: A Company cannot issue debentures with voting rights.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Debentures \u2013 CA Foundation Accounts Study Material\u00a0is designed strictly as per the latest syllabus and exam pattern. Debentures \u2013 CA Foundation Accounts Study Material Question 1. Meaning of debentures. Answer: Meaning of debentures: \u2192 Debenture means \u201can instrument in writing issued by a company under its common seal, acknowledging its indebtedness for a certain sum &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/gstguntur.com\/debentures-ca-foundation-accounts-study-material\/\"> <span class=\"screen-reader-text\">Debentures \u2013 CA Foundation Accounts Study Material<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":13905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","footnotes":""},"categories":[160],"tags":[],"jetpack_featured_media_url":"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/12\/Debentures-\u2013-CA-Foundation-Accounts-Study-Material.png","_links":{"self":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/10492"}],"collection":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/comments?post=10492"}],"version-history":[{"count":2,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/10492\/revisions"}],"predecessor-version":[{"id":10505,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/10492\/revisions\/10505"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media\/13905"}],"wp:attachment":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media?parent=10492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/categories?post=10492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/tags?post=10492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}