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Chapter 10

ACCT 311 Chapter 10: Chapter 10 Summary


Department
Accounting
Course Code
ACCT-311
Professor
.
Chapter
10

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10 Accounting for Long-Term Liabilities
Basics of Bonds
Bond Financing
Bond Trading
Bond-Issuing Procedures
Bond Issuances
Issuing Bonds at Par
Bond Discount or Premium
Issuing Bonds at a Discount
Issuing Bonds at a Premium
Bond Pricing
Bond Retirement
Bond Retirement at Maturity
Bond Retirement before Maturity
Bond Retirement by Conversion
Long-Term Notes Payable
Installment Notes
Mortgage Notes and Bonds
Decision Analysis—Debt Features and the Debt-to-
Equity Ratio
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