TAILIEUCHUNG - Lecture College accounting (13/e): Chapter 22 - Price, Haddock, Farina

Chapter 22 - Long-term bonds. After reading this chapter, you should be able to: Name and define the various types of bonds, explain the advantages and disadvantages of using bonds as a method of financing, record the issuance of bonds, record the payment of interest on bonds, record the accrual of interest on bonds,. | 1- McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Long-Term Bonds Section 1: Financing Through Bonds Chapter 22 Section Objectives Name and define the various types of bonds. Explain the advantages and disadvantages of using bonds as a method of financing. Secured or unsecured Registered or unregistered Single-maturity or serial-maturity Types of Bonds Name and define the various types of bonds Secured and Unsecured Secured: specific property pledged as collateral. Unsecured: backed only by a company’s general credit. Unsecured bonds are known as debentures Objective 1 Registered and Unregistered Registered: issued to a particular purchaser listed in the corporation’s records. Unregistered (coupon): transferred by delivery; coupons attached for each interest payment. Single-Maturity and Serial-Maturity Single-maturity: Bonds mature on the same day. Serial-maturity: Bonds are payable over a period of years. Types of Bonds The market .

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• College accounting
• Lecture College accounting
• Financial statement
• Cost accounting
• Long term bonds
• Financing through bonds
• Job order cost accounting
• Accounting for sales
• Accounts receivable
• Accounting for purchases
• Accounts payable
• Closing procedures
• Accounting cycle
• Accounting principles
• Reporting standards
• Accounting for partnerships
• Allocating income
• Process cost accounting
• Process inventory
• Language of business
• Financial information
• Analyzing business transactions
• Financial interest
• T accounts
• General ledger
• General journal
• The worksheet
• Trial balance
• Closing entries
• Postclosing trial balance
• Cash receipts
• Cash payments
• Payroll computations
• Payroll laws
• Payroll taxes
• Employee income tax
• Recording adjustments
• Uncollectible accounts
• Notes payable
• Notes receivable
• Merchandise inventory
• Inventory costing methods
• Disposition of assets
• Depreciation methods
• Capital stock transactions
• Capital stock
• Corporate earnings
• Capital transactions