Debt, Notes and Bonds Payable
Debt, notes, and bonds payable represent financial obligations that a company owes to external parties, typically structured as formal written agreements or promissory notes that stipulate repayment terms, interest rates, and maturity dates. These liabilities can range from short-term borrowings, such as loans and notes due within a year, to long-term debt instruments like corporate bonds, which are due beyond one year and are key components in a company's capital structure.
Lesson Videos
Debt, Notes and Bonds Payable Overview and Objectives
Notes Payable Versus Bonds Payable
Bonds Terminology
Introduction to Premiums and Discounts
Bond Calculation
Bond Issuance at Par
Bond Issuance at Discount
Bond Issuance at Premium
Bond Issuance Between Interest Dates
Bond Issuance Costs
Debt, Notes and Bonds Payable Summary
Debt, notes and bonds payable - Practice Questions
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