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  • Chapters 1-4 The Accounting Cycle
    • Chapter 1: Welcome to the World of Accounting
    • Chapter 2: Information Processing
    • Chapter 3: Income Measurement
    • Chapter 4: The Reporting Cycle
  • Chapters 5-8 Current Assets
    • Chapter 5: Special Issues for Merchants
    • Chapter 6: Cash and Highly-Liquid Investments
    • Chapter 7: Accounts Receivable
    • Chapter 8: Inventory
  • Chapters 9-11 Long-Term Assets
    • Chapter 9: Long-Term Investments
    • Chapter 10: Property, Plant, & Equipment
    • Chapter 11: Advanced PP&E Issues/Natural Resources/Intangibles
  • Chapters 12-14 Liabilities/Equities
    • Chapter 12: Current Liabilities and Employer Obligations
    • Chapter 13: Long-Term Obligations
    • Chapter 14: Corporate Equity Accounting
  • Chapters 15-16 Using Information
    • Chapter 15: Financial Reporting and Concepts
    • Chapter 16: Financial Analysis and the Statement of Cash Flows
  • Chapters 17-20 Managerial/Cost
    • Chapter 17: Introduction to Managerial Accounting
    • Chapter 18: Cost-Volume-Profit and Business Scalability
    • Chapter 19: Job Costing and Modern Cost Management Systems
    • Chapter 20: Process Costing and Activity-Based Costing
  • Chapters 21-24 Budgeting/Decisions
    • Chapter 21: Budgeting – Planning for Success
    • Chapter 22: Tools for Enterprise Performance Evaluation
    • Chapter 23: Reporting to Support Managerial Decisions
    • Chapter 24: Analytics for Managerial Decision Making

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  2. Illustrative Entries

Chapter 13: Accounting For Bonds Payable

 

Bonds Payable at a Premium General Journal Entries - Bonds payable

 

  • Bonds Payable at Par
  • Cash Dividend

 



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  Illustrative Entries

  Examples of journal entries for numerous sample transactions

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  Typical financial statement accounts with debit/credit rules and disclosure conventions

  Glossary

  Includes financial and managerial terms

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  • Chapters 1-4
    • Chapter 1: Welcome to the World of Accounting
    • Chapter 2: Information Processing
    • Chapter 3: Income Measurement
    • Chapter 4: The Reporting Cycle
  • Chapters 5-8
    • Chapter 5: Special Issues for Merchants
    • Chapter 6: Cash and Highly-Liquid Investments
    • Chapter 7: Accounts Receivable
    • Chapter 8: Inventory
  • Chapters 9-11
    • Chapter 9: Long-Term Investments
    • Chapter 10: Property, Plant, & Equipment
    • Chapter 11: Advanced PP&E Issues/Natural Resources/Intangibles
  • Chapters 12-14
    • Chapter 12: Current Liabilities and Employer Obligations
    • Chapter 13: Long-Term Obligations
    • Chapter 14: Corporate Equity Accounting
  • Chapters 15-16
    • Chapter 15: Financial Reporting and Concepts
    • Chapter 16: Financial Analysis and the Statement of Cash Flows
  • Chapters 17-20
    • Chapter 17: Introduction to Managerial Accounting
    • Chapter 18: Cost-Volume-Profit and Business Scalability
    • Chapter 19: Job Costing and Modern Cost Management Systems
    • Chapter 20: Process Costing and Activity-Based Costing
  • Chapters 21-24
    • Chapter 21: Budgeting – Planning for Success
    • Chapter 22: Tools for Enterprise Performance Evaluation
    • Chapter 23: Reporting to Support Managerial Decisions
    • Chapter 24: Analytics for Managerial Decision Making
  • About the Author
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