Page 18 - Ch14 Liabilitas ok

Metode Suku Bunga Efektif ILLUSTRATION 14-9
Bond Premium
Amortization Schedule

Journal entry on date of issue, Jan. 1, 2015.

Cash 108,530
Bonds payable 108,530

14-33 LO 4

Metode Suku Bunga Efektif ILLUSTRATION 14-9
Bond Premium
Amortization Schedule

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

Interest expense 3,256
Bonds payable 744
Cash 4,000

14-34 LO 4