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Ch. 11 - Long Term LiabilitiesWorksheetSee all chapters
All Chapters
Ch. 1 - Introduction to Accounting
Ch. 2 - Transaction Analysis
Ch. 3 - Accrual Accounting Concepts
Ch. 4 - Merchandising Operations
Ch. 5 - Inventory
Ch. 6 - Internal Controls and Reporting Cash
Ch. 7 - Receivables and Investments
Ch. 8 - Long Lived Assets
Ch. 9 - Current Liabilities
Ch. 10 - Time Value of Money
Ch. 11 - Long Term Liabilities
Ch. 12 - Stockholders' Equity
Ch. 13 - Statement of Cash Flows
Ch. 14 - Financial Statement Analysis
Ch. 15 - GAAP vs IFRS
Sections
Introduction to Bonds and Bond Characteristics
Face Value Bonds
Discount on Bonds
Premium on Bonds
Zero Coupon Bonds
Straight Line Amortization of Bond Premium or Discount
Effective Interest Amortization of Bond Premium or Discount
Redeeming Bonds before Maturity

Concept #1: Issuing Bonds at a Premium

Concept #2: Premium Bonds: Interest Expense, Amortization, and Cash

Concept #3: Premium Bonds: Interest Expense, Amortization, and Interest Payable

Concept #4: Premium Bonds: Repaying Principal at Maturity

Practice: The carrying value (i.e. book value) of Bonds Payable is equal to: