Multimedia documentation which contemplates the use of bonds as financial instruments. Through the use of a depreciation calculator and a practical case example students will analyse depreciation schedules and journal entries in order to get to grips with this financing option.
This technical note is separated into four sections:
- a test with multiple choice questions reflecting upon both the time value of money and bond theory.
- a photo example of a bond certificate detailing the important elements.
- a bond calculator allowing for the calculation of bond depreciation schedules and associated journal entries.
- a focus on bonds from the investors perspective rather than that of the issuer.
Journal entries, Bonds, Depreciation schedules, Time value of money
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