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Bond Premium with Straight-Line Amortization

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By reducing the bond premium to $0, the bond's book value will be decreasing from $104,100 on January 1, 2017 to $100,000 when the bonds mature on December 31, 2021. Reducing the bond premium in a logical and systematic manner is referred to as amortization .

Actived: Sunday Aug 8, 2010

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

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: Saturday Sep 1, 2018

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

Issuance of Bonds Payable at Premium - Accounting Explained

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Interest expense on bonds issued at premium. 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.

Actived: Saturday Dec 8, 2018

Link: https://accountingexplained.com/financial/lt-liabilities/issuance-of-bonds-at-premium

Amortizing a Bond Premium

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An example is provided to illustrate how to calculate the bond proceeds, premium, interest expense, amortization of the bond premium, and the carrying value of the bonds. Edspira is your source

Actived: Thursday Dec 6, 2018

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

Bond Premiums And Discounts Accounting

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Bonds: Discount and Premium - Module 2: Long-Term Debt FREE Get Deal In this module, you will be introduced to the concept of long-term debt. You will learn about the different types of bonds and how each type results in different accounting, including bonds sold at a premium, sold at a discount, and sold with issuance costs attached.

Actived: Friday Nov 16, 2018

Link: https://www.getsetcoupon.com/bond-premiums-and-discounts-accounting/

Premium Bond - Investopedia

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A premium bond is a bond trading above its par value; a bond trades at a premium when it offers a coupon rate higher than prevailing interest rates. This is because investors want a higher yield

Actived: Thursday Feb 8, 2018

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

Accounting for Bonds and Long-Term Notes

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Bond Premiums and Discounts • Coupon Rate • Determines the amount of the interest payment. • Example: if a $1,000,000 face value bond has an

Actived: Saturday Dec 1, 2018

Link: http://darkwing.uoregon.edu/~stevem/actg610/110700.pdf

Bond Premiums And Discounts Accounting

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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: Monday Nov 19, 2018

Link: https://allspecialcoupons.com/bond-premiums-and-discounts-accounting/

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