Table of Contents
Chapter 11 Long-Term Liabilities
LEARNING OBJECTIVES
LEARNING OBJECTIVES (continued)
Management Issues Related to Issuing
Long-Term Debt
Reasons for Long-Term
Liabilities
Reasons and Resources for Long-Term
Debt
The Decision to Issue Long-Term
Debt
Disadvantages of Debt Financing
How Much Debt
How Much Debt
Types of Long-Term Debt
Discussion
The Nature of Bonds
The Nature of Bonds
The Nature of Bonds (continued)
The Nature of Bonds (continued)
Bond Features
Secured or Unsecured Bonds
Term or Serial Bonds
Registered or Coupon Bonds
Discussion
Accounting for Bonds Payable
Accounting for Bonds Payable
Balance Sheet Disclosure of
Bonds
Important Provisions of the Bond
Indenture
Bonds Issued at Face Value
Bonds Issued at Face Value
Bonds Issued at a Discount
Bonds Issued at a Discount
Bonds Issued at a Premium
Bonds Issued at a Premium
Bond Issue Costs
Discussion
Using Present Value to Value a
Bond
Using Present Value to Value a
Bond
Using Present Value to Value a
Bond
Influence of the Market Interest
Rate
Discussion
Amortizing a Bond Discount
Bond Discount Issues
Calculation of Total Interest
Cost
Calculation of Total Interest
Cost
Accounting for Total Interest
Cost
Methods of Amortizing a Bond
Discount
PPT Slide
Amortizing a Bond Premium
Total Interest Cost
Calculation of Total Interest
Cost
Calculation of Total Interest
Cost
Straight-Line Method of Amortizing a
Bond Premium
Straight-Line Method of Amortizing a
Bond Premium
Effective Interest Method of
Amortizing a Bond Premium
Effective Interest Method of
Amortizing a Bond Premium
PPT Slide
Discussion
Other Bonds Payable Issues
Sale of Bonds Between Interest
Dates
Accounting for Sale of Bonds Between
Interest Dates
Accounting for Sale of Bonds Between
Interest Dates
PPT Slide
Accounting for Year-End Accrual for
Bond Interest Expense
Accounting for Year-End Accrual for
Bond Interest Expense
PPT Slide
PPT Slide
Discussion
Retirement of Bonds
Retirement of Bonds
Accounting for Retirement of
Bonds
Conversion of Bonds into Common
Stock
Accounting for Conversion of Bonds
into Common Stock
Accounting for Conversion of Bonds
into Common Stock
Discussion
Other Long-Term Liabilities
Mortgages Payable
Mortgages Payable
Installment Notes Payable
Installment Notes Payable
Payments of Accrued Interest Plus
Equal Amounts of Principal
Payments of Accrued Interest Plus
Equal Amounts of Principal
Payments of Accrued Interest Plus
Increasing Amounts of Principal
Payments of Accrued Interest Plus
Increasing Amounts of Principal
Long-Term Leases
Related Accounting Challenges for
Long-Term Leases
Capital Leases
Capital Leases
Classifications with Long-Term
Leases
Accounting for Long-Term Leases
Accounting for Long-Term Leases
Pensions
Pensions (continued)
Other Postretirement Benefits
Discussion
PPT Slide
PPT Slide
PPT Slide
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