Reporting and Analyzing Long-Term Liabilities Premium content available for purchase is identified in the left-hand Navigation Menu by the asterisk (*) which precedes the content name. Premium Content on this OLC includes:
2. iPod Content (Chapter Content) CONCEPTUAL C1 Explain the types and payment patterns of notes. (p. 424) C2 Appendix 10A—Explain and compute the present value of an amount(s) to be paid at a future date(s). (p. 432) C3 Appendix 10C—Describe interest accrual when bond payment periods differ from accounting periods. (p. 436) C4 Appendix 10D—Describe accounting for leases and pensions. (p. 438) ANALYTICAL A1 Compare bond financing with stock financing. (p. 414) A2 Assess debt features and their implications. (p. 428) A3 Compute the debt-to-equity ratio and explain its use. (p. 428) PROCEDURAL P1 Prepare entries to record bond issuance and interest expense. (p. 416) P2 Compute and record amortization of bond discount. (p. 417) P3 Compute and record amortization of bond premium. (p. 420) P4 Record the retirement of bonds. (p. 423) P5 Prepare entries to account for notes. (p. 426) | ||||||
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