| Chapter 10: Long-Term Liabilities
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Chapter 10: Long-Term Liabilities

Learning Objectives

  1. Identify the management issues related to long-term debt.
  2. Describe the features of a bond issue and the major characteristics of bonds.
  3. Record bonds issued at face value and at a discount or premium.
  4. Use present values to determine the value of bonds.
  5. Amortize bond discounts and bond premiums using the straight-line and effective interest methods.
  6. Account for the retirement of bonds and the conversion of bonds into stock.
    7. Supplemental Objectives
  7. Record bonds issued between interest dates and year-end adjustments.
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