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[DOC File]Chapter 10: Reporting and Interpreting Bonds
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Therefore, the total amortization equals 40% of the total discount (since straight-line amortization is being used), which is $15,750 x 40%, or $6,300. 4. Carrying value of the bonds at 12/31/2012. Discount at issuance (from part 2) $ 15,750 Less amortization (from part 3) (6,300) Remaining discount $ 9,450
straight line bond amortization table

[DOC File]Professor Paul Zarowin - NYU Stern School of Business
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The bonds pay interest on April 1 and October 1. The company uses straight-line amortization. What entry is needed at October 1 for the first interest payment? Johnson Company issued $40,000 bonds payable, 9% annual interest, maturity in ten years. The bonds were sold at 98. Johnson uses straight-line amortization.
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Straight Line Bond Amortization | Double Entry Bookkeeping
Straight-line amortization per interest period is computed by dividing the total amount of the premium or discount by the number of periods the bonds will be outstanding. Under effective-interest amortization, the amount of premium or discount amortized is different each period.
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[DOC File]Godgift
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Jul 06, 2010 · (2) When the bonds are sold at a premium, the effective-interest method will result in more interest expense reported than the straight-line method in 2007. Straight-line interest expense for 2007 is $432,046 [$250,000 + $250,000 – ($33,977 + *$33,977)]. *$679,533 ÷ 20 (3) The total cost of borrowing is as shown below: Semiannual interest ...
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[DOC File]Practice Problem 2
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To record accrued interest and premium amortization for 6 months for the remaining bonds. 12–29. (1) Straight-Line Method: The amount of discount amortized under the straight-line method is the same for all years: $6,500 discount ( 12/120 = $650. (2) Effective-Interest Method: 2007 July 1 Interest amount based on effective rate
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[DOC File]1._Some of the factors to be considered in determining ...
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2An alternative method is straight-line (SL) amortization, which is often used if bonds are issued between coupon payment dates, because it is simpler to use than the effective interest method in this case. The SL method computes the monthly amortization evenly over the life of the bond.
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[DOCX File]Chapter 10
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Interest payment dates on the bonds are January 1 and July 1. When using the straight-line method, the amount of discount to be amortized on July 1, 2001 is: a. $ 627.60 . b. $ 313.76 . c. $1,553.00 . d. $ 186.22 . 19. Utilizing the straight-line amortization method, the yearly interest expense on a $500,000, 11 percent, 20-year bond issued at ...
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[DOC File]FA Chapter 10 SM
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The bonds, which mature on January 1, 2015, pay interest semiannually on March 1 and September 1. Assuming that Howell uses the straight-line method of amortization and that the bonds are appropriately classified as available-for-sale, the net carrying value of the bonds should be shown on Howell's December 31, 2010, balance sheet at. a. $600,000.
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Straight line amortization bonds