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New Investor's Guide to Premium and Discount Bonds

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The discount or premium on a bond gradually declines to zero as the bond’s maturity date approaches, at which time the bond returns to its investor the full face value at issuance. Absent any unusual circumstances, the shorter the time until a bond’s maturity, the lower the potential premium or discount.

Actived: Thursday Jun 13, 2019

Link: https://www.thebalance.com/premium-vs-discount-bonds-417066

Bond Premium with Straight-Line Amortization

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The account Premium on Bonds Payable is a liability account that will always appear on the balance sheet with the account Bonds Payable. In other words, if the bonds are a long-term liability, both Bonds Payable and Premium on Bonds Payable will be reported on the balance sheet as long-term liabilities. The combination of these two accounts is known as the

Actived: Sunday Aug 8, 2010

Link: https://www.accountingcoach.com/bonds-payable/explanation/5

Premium Vs. Discount Bonds | Finance - Zacks

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A bond with a price below 100 is a discount bond, while price above 100 means the bond is premium. Bond prices move in the opposite direction of interest rates: When interest rates rise, bond

Actived: Thursday Jun 13, 2019

Link: https://finance.zacks.com/premium-vs-discount-bonds-2602.html

Discounts, Premiums and Bonds at Par (Intermediate Financial Accounting Tutorial #12)

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Before we moved onto valuing and reporting long term bonds I thought that I would provide a quick summary of bonds issued at a discount, premium or at par.

Actived: Monday Jun 3, 2019

Link: https://www.youtube.com/watch?v=ZuQ2evNCc48

Issuance of Bonds Payable at Premium - xplaind.com

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The interest expense recognized on bonds issued at premium to par is the difference between the interest paid or payable of $10,000 based on the stated interest rate of 10% (calculated as the product of 10% and the face value of $100,000) and the annual amortization of premium on bonds payable. If the premium is amortized based on a straight line method the premium of $8,000 would be written

Actived: Thursday Jun 13, 2019

Link: https://xplaind.com/635991/issuance-of-bonds-at-premium

Premium Bond Definition - Investopedia

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A premium bond is a bond trading above its face value or in other words; it costs more than the face amount on the bond. Several factors play into if a bond pricing at a premium or a discount on

Actived: Wednesday Jun 17, 2015

Link: https://www.investopedia.com/terms/p/premiumbond.asp

What’s the Difference Between Premium Bonds and Discount

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When a bond is first issued, it is a standard bond – never a premium bond or a discount bond. In other words, the price you pay for a new bond (its original price) is always fixed and is called the par value.

Actived: Wednesday Jun 12, 2019

Link: https://rodgers-associates.com/blog/difference-premium-bonds-discount-bonds/

Bond Discount or Premium?

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Bond discount and premium calculation basics and the resulting after tax costs. Get more answers at our forum for finance and accounting at passingscoreforum.com.

Actived: Sunday Apr 28, 2019

Link: https://www.youtube.com/watch?v=b33S2EU-FvU

Amortization of discount on bonds payable — AccountingTools

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If ABC were to report the sale of bonds on its balance sheet immediately after the bond issuance, the bonds payable account and the discount on bonds payable account would be netted together, so that the total amount of the bond presented would be $9,900,000.

Actived: Wednesday Jun 12, 2019

Link: https://www.accountingtools.com/articles/what-is-the-amortization-of-discount-on-bonds-payable.html

How to Account for Discounted Bonds - dummies

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Here is the schedule of bond discount amortization for this issuance. The journal entry to record Year 1 is to debit interest expense for $9,635. The credits go to discount on bonds payable for $2,635 and cash for $7,000.

Actived: Wednesday Jun 12, 2019

Link: https://www.dummies.com/business/accounting/how-to-account-for-discounted-bonds/

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