Principles of Accounting: Raising Issues and Providing SolutionsDame Pub., 1997 - 1346 страница |
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Страница 783
... interest expense for the first six - month period ending December 31 , 1997 , as follows : 1997 Dec. 31 Interest Expense Premium on Bonds Payable Cash To record the semiannual bond interest payment and amortization . 5,227 773 6,000 ...
... interest expense for the first six - month period ending December 31 , 1997 , as follows : 1997 Dec. 31 Interest Expense Premium on Bonds Payable Cash To record the semiannual bond interest payment and amortization . 5,227 773 6,000 ...
Страница 788
... Interest Expense Interest Payment Discount Amortization ( Face x 6 % ) ( Discount ÷ 10 ) ( Col. B + Col. E ) At issuance $ 92,944 1 $ 92,944 $ 6,706 $ 6,000 $ 706 93,650 23 2 93,650 6,706 6,000 706 94,356 94,356 6,706 6,000 706 95,062 4 ...
... Interest Expense Interest Payment Discount Amortization ( Face x 6 % ) ( Discount ÷ 10 ) ( Col. B + Col. E ) At issuance $ 92,944 1 $ 92,944 $ 6,706 $ 6,000 $ 706 93,650 23 2 93,650 6,706 6,000 706 94,356 94,356 6,706 6,000 706 95,062 4 ...
Страница 798
... interest payment we debit Interest Expense and credit Cash . Explain why bonds sell at a premium or a discount and calculate the sales price of a bond to yield a given rate . Bonds sell at a premium or discount when they pay a different ...
... interest payment we debit Interest Expense and credit Cash . Explain why bonds sell at a premium or a discount and calculate the sales price of a bond to yield a given rate . Bonds sell at a premium or discount when they pay a different ...
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INTRODUCTION TO USING ACCOUNTING INFORMATION | 2 |
I | 3 |
Partnership Accounting | 14 |
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accounting equation accounting period Accounts Payable accounts receivable Acct adjusting entries amortization amount bad debts expense balance sheet bank Bonds Payable book value capital stock cash flows cash payments cash provided chapter closing entries column common stock common-size Company compute Corporation cost current assets Debbie Starr December 31 decrease Deduct depreciation expense discount employees ended December 31 ending inventory entry to record estimated Exhibit financial statements gross margin income statement income taxes increase interest expense investment invoice issued January journal entry Learning Goal LIFO long-term Merchandise Inventory method net income Notes Payable Notes Receivable Office Supplies operating activities owner's equity paid paid-in capital par value payroll percent preferred stock Prepaid Prepare purchase ratio Rent REQUIRED retained earnings shows sold statement of cash stockholders straight-line subsidiary ledger total assets Total liabilities total revenues transactions treasury stock trial balance voucher