Page 16 - Ch14 Liabilitas ok
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Metode Suku Bunga Efektif                      ILLUSTRATION 14-7
                                                                               Bond Discount
                                                                               Amortization Schedule













                                Journal entry to record first payment and amortization of the
                                discount on July 1, 2015.

                                   Interest expense                     4,614
                                        Bonds payable                               614
                                        Cash                                      4,000

                             14-29                                                           LO 4











                                Metode Suku Bunga Efektif                      ILLUSTRATION 14-7
                                                                               Bond Discount
                                                                               Amortization Schedule













                                Journal entry to record accrued interest and amortization of the
                                discount on Dec. 31, 2015.

                                   Interest expense                     4,645
                                        Interest payable                          4,000
                                        Bonds payable                               645

                             14-30                                                           LO 4
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