Bond premium amortization table

    • [DOC File]FAP 21e Chapter 14 SM

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      Cash Flow Table Table Value* Amount Present Value Par value B.1 0.6139 $90,000 $55,251 Interest (annuity) B.3 7.7217 5,400** 41,697 Price of bonds $96,948 Bond Premium $ 6,948 * Table values are based on a discount rate of 5% (half the annual market rate) and 10 periods (semiannual payments).

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    • [DOC File]FA Chapter 10 SM - City University of New York

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      Six payments of $26,000 $156,000 Less premium (9,850) Total bond interest expense $146,150 3. Straight-line amortization table ($9,850/6 = $1,642) Semiannual. Interest Period-End Unamortized. Premium Carrying . Value 1/01/2008 $9,850 $409,850 6/30/2008 8,208 408,208 12/31/2008 6,566 406,566 6/30/2009 4,924 404,924 12/31/2009 3,282 403,282 6/30/2010 1,640* 401,640 12/31/2010 0 …

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    • [DOC File]FAP 19e Chapter 14 SM

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      Straight-line amortization table ($9,477/6 = $1,580 [rounded]) ... Expense 6,761 Premium on Bonds Payable 939 Cash 7,700 To record six months’ interest and premium amortization. 2009 Dec. 31 Bond Interest Expense 6,761 Premium on Bonds Payable 939 Interest Payable 7,700 To record six months’ interest and premium amortization. Problem 14-4BB (45 minutes) Part 1. Ten payments of $7,700 ...

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    • [DOCX File]Department of Statistical Sciences

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      Buy a bond at a premium (that is, pay more than ‘par’): Time to maturity at purchase (in ‘coupon periods’): n. 5. Face (par) value. F. $100 . Coupon rate per coupon period: r. 0.06. Payment periods per year? Coupon (in dollars) per coupon period. rF. $6 . Redemption (maturity) value: C. $100 . Yield to maturity at purchase: j. 0.04. Price at purchase: Annuity factor at j per $1 coupon ...

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    • [DOC File]10 LIABILITIES

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      Prepare an amortization table allocating payments between interest and principal. 5. Describe corporate bonds and explain the tax advantage of debt financing. 6. Account for bonds issued at a discount or premium. 7. Explain the concept of present value as it relates to bond prices. 8. Explain how provisions, contingent liabilities, and commitments are disclosed in financial statements. 9 ...

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    • [DOC File]P14-3 Premium Amortization Schedule with Retirement Before ...

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      2010-06-12 · Prepare a bond interest expense and premium amortization schedule. 2. Assume the company retired the bonds on September 30, 2011 for $630,000, which includes accrued interest. Prepare the journal entry to record the bonds retirement. P14-9 Bonds with Detachable Warrants On January 1, 2010, the London Corporation issued $500,000 of 11.5% bonds due January 1, 2020, at …

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    • CHAPTER 11

      This amount is determined by dividing the total bond discount or premium by the number of interest periods the bonds will be outstanding. *21. $24,000. Interest expense is the interest to be paid in cash less the premium amortization for the year. Cash to be paid equals 7% X $400,000 or $28,000. Total premium equals 5% of $400,000 or $20,000 ...

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    • [DOC File]CHAPTER 1

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      a. Under the straight-line method, the premium to be amortized in each period equals the bond premium divided by the number of interest payments during the life of the bond. b. The effective interest method is applied to the amortization of bond premiums in almost exactly the same way as it is applied to the amortization of bond discounts. The ...

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    • [DOC File]Godgift

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      Amortization of a premium increases bond interest expense, while amortization of a discount decreases bond interest expense. 8. A bond may only be issued on an interest payment date. 9. The cash paid for interest will always be greater than interest expense when using effective-interest amortization for a bond. 10. Bond issue costs are capitalized as a deferred charge and amortized to …

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    • [DOC File]P15-2A Kusmaul Electric sold $500,000, 10%, 10-year bonds ...

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      2010-03-17 · (b) Prepare an amortization table through December 31, 2011 (3 interest periods) for this bond issue. (c) Prepare the journal entry to record the accrual of interest and the amortization of the premium on December 31, 2010. Amortization $9,127 (d) Prepare the journal entry to record the payment of interest and the amortization of the premium on July 1, 2011, assuming no accrual of …

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