Page 10 - Ch14 Liabilitas ok

Obligasi dijual pada nilai Par

ILLUSTRATION 14-1
Time Diagram for Bonds
Issued at Par

ILLUSTRATION 14-2
Present Value
Computation of
Bond Selling at Par

14-17 LO 3

Obligasi dijual pada nilai Par

Journal entry on date of issue, Jan. 1, 2019.

Cash 100,000
Bonds payable 100,000

Journal entry to record accrued interest at Dec. 31, 2019.

Interest expense 9,000
Interest payable 9,000

Journal entry to record first payment on Jan. 1, 2020.

Interest payable 9,000
Cash 9,000
14-18 LO 3