Course Description
This Accounting-Bonds Payable Notes Payable Liabilities is designed to provide you with the concept of bonds from a corporate perspective and explain how to record the issuance of bonds and notes payable. The course covers present value calculations in multiple formats. Present value calculations are often confusing to learners partially because tounting system to help simplify the data entry process. You will get to know notes payable, record journal entries related to taking he topic can be introduced in many ways. You will understand adjusting entries that can be used in an account an installment note, and build amortization tables related to notes payable.
Through the course you will learn how to create the liability section of the balance sheet breaking out current and long-term portions. You will be introduced with different techniques for recording the current portion and long-term portion of installment notes.
What you’ll learn
- How to record the issuance of bonds
- How to record bonds issued at a primium
- How to record bonds issued at a discount
- Present value (PV) Calculations Using Formulas
- Present value (PV) Calculations Using Tables
- Present value (PV) Calculations Excel
- Calculate Bond Issue Price
- How to record bond retirement
- Description of notes payable
- How to create an amortization table
- Adjusting entries for notes payable
- How to record current and long term liabilities
- Types of bonds and bond characteristics
- Calculate the effective amortization method
- Explain what a capital lease and operating lease is
- Comprehensive accounting problem
Who this course is for:
- Accounting students
- Business owner
- Anyone who whats to learn accounting
Requirements
- We should have a basic understanding of financial accounting and debits and credits
-
Introduction
00:08:00 -
PDF – 10 Bond & Note Payable Introduction
00:01:00 -
10 Bonds & Notes Payable Introduction
00:10:00 -
Accounting Comic Break
00:01:00
-
2 Bonds Market Rate vs Contract Rate
00:01:00 -
PDF – 20 Bonds Issued at Par
00:01:00 -
20 Bond Issued at Par
00:06:00 -
PDF – 25 Bond Market Price vs Contract Rate
00:01:00 -
Excel Download
00:01:00 -
Worksheet – 20 Bond Issued at Par
00:06:00 -
Excel Download
00:01:00
-
3 Bonds Issued at Premium
00:01:00 -
PDF – 50 Bond Issued at Premium
00:01:00 -
50 Bond Issued at Premium
00:07:00 -
Excel Download
00:01:00 -
Worksheet – 50 Bond Issue at Premium
00:09:00 -
PDF – 60 Amortization Premium & Recording Interest
00:01:00 -
60 Premium Amortization & Interest
00:13:00 -
Excel Download
00:01:00 -
Worksheet – 55 Bond Premium and Interest Journal Entry
00:16:00 -
10 Multiple Choice Question – Long Term Liabilities
00:07:00 -
Accounting Comic Break
00:01:00
-
4 Bonds Issued at Discount
00:01:00 -
PDF – 30 Bonds Issued at Discount
00:01:00 -
PDF – 40 Amortizing Discount & Recording Interest
00:01:00 -
40 Issue bond at a discount%2C calculate%2C and record interest
00:26:00 -
Excel Download
00:01:00 -
Worksheet – 30 Bond Issued at Discount
00:09:00 -
Excel Download
00:01:00 -
Worksheet – 35 Bond Discount & Interest
00:18:00 -
Excel Download
00:01:00 -
Worksheet – 1400.10 Record issuance of bond at a discount amortiz
00:16:00 -
Worksheet – 1400.20 Record issuance of bond at a discount amortiz
00:16:00 -
Worksheet – 1400.40 Record issuance of bond at a premium amortize
00:16:00 -
Worksheet – 1400.50 Record issuance of bond at a premium amort.
00:14:00 -
20 Multiple Choice Question – Long Term Liabilities
00:04:00 -
Accounting Comic Break
00:01:00
-
5 Present Value Bond Price
00:03:00 -
PDF – 70 Bond Present Value Formula
00:14:00 -
Excel Download
00:01:00 -
Worksheet – 70 Bond Present Value Formula
00:15:00 -
PDF – 80 Bond Present Value Tables
00:01:00 -
80 Bond Present Value Tablesy
00:14:00 -
Excel Download
00:01:00 -
Worksheet – 80 Bond Present Value Tables
00:11:00 -
Excel Download
00:01:00 -
Worksheet – 90 Bond Present Value Excel
00:12:00 -
30 Multiple Choice Question – Long Term Liabilities
00:07:00 -
Accounting Comic Break
00:01:00
-
6 Bond Retirement
00:01:00 -
PDF – 100 Bond Retirement
00:01:00 -
100 Bond Retirement
00:09:00 -
Excel Download
00:01:00 -
Worksheet – 100 Bond Retirement
00:12:00 -
40 Multiple Choice Question – Long Term Liabilities
00:07:00 -
Accounting Comic Break
00:01:00
-
7 Notes Payable Introduction
00:01:00 -
PDF – 110 Notes Payable Introduction
00:01:00 -
110 Notes Payable Introduction
00:05:00 -
PDF – 120 Installment Note Journal Entry
00:01:00 -
Excel Download
00:01:00 -
50 Multiple Choice Question – Long Term Liabilities
00:05:00 -
Accounting Comic Break
00:01:00
-
8 Amortization Schedule Notes Payable
00:01:00 -
PDF – 130 Notes Payable Amortization
00:01:00 -
130 Amortization Schedule
00:12:00 -
PDF – 140 Notes Payable Interest Payments
00:01:00 -
140 Notes Payable Payments Journal Entry
00:07:00 -
Excel Download
00:01:00 -
Worksheet – 130 Note Payable Amortization
00:15:00 -
Excel Download
00:01:00 -
Worksheet – 140 Note payable interest payments
00:10:00 -
60 Multiple Choice Question – Long Term Liabilities
00:06:00 -
Accounting Comic Break
00:01:00
-
9 Notes Payable Adjusting Entries
00:01:00 -
PDF – 150 Adjusting Entry – Notes Payable
00:01:00 -
150 Notes Payable Adjusting Entry
00:10:00 -
Excel Download
00:01:00 -
Worksheet – 150 Note Payable Adjusting Entry 1
00:07:00 -
Excel Download
00:01:00 -
Worksheet – 160 Note Payable Adjusting Entry 2
00:06:00 -
70 Multiple Choice Question – Long Term Liabilities
00:07:00 -
Accounting Comic Break
00:01:00
-
10 Financial Statements Long Term Liabilities
00:01:00 -
PDF – 170 Liabilities – Current vs Non Current
00:01:00 -
170 Notes Payable Current vs. Non Current
00:18:00 -
Excel Download
00:01:00 -
Worksheet – 170 FS St LT One Loan 1 TB Account
00:09:00 -
Excel Download
00:01:00 -
Worksheet – 180 FS St LT Loan 1 loan 2 TB Accounts
00:08:00 -
Excel Download
00:01:00 -
Worksheet – 190 FS ST LT 2 loans 1 TB account
00:08:00 -
Excel Download
00:01:00 -
Worksheet – 200 FS ST LT 2 Loans 1 ST 1 LT TB account
00:09:00 -
Excel Download
00:01:00 -
Worksheet – 210 FS ST LT 2 Loans 2 Loan Account TB
00:08:00 -
Excel Download
00:01:00 -
Worksheet – 220 FS 2 Loans 4 Accounts TB
00:11:00 -
80 Multiple Choice Question – Long Term Liabilities
00:07:00 -
Accounting Comic Break
00:01:00
-
11 Bond Characteristics and Types
00:01:00 -
PDF – 230 Bond types
00:01:00 -
230 Bond Characteristics
00:02:00 -
90 Multiple Choice Question – Long Term Liabilities
00:05:00 -
Short Calculation
00:08:00 -
Accounting Comic Break
00:01:00
-
12 Effective Method Amortization Bond Discount & Premium
00:01:00 -
PDF – 230 Effective Interest Discount Amortization
00:01:00 -
235 Discount Amortization Effective Method
00:13:00 -
Excel Download
00:01:00 -
Worksheet – 230 Effective Interest Discount Amortization
00:17:00 -
Excel Download
00:01:00 -
Worksheet – 240 Effective Interest Premium Amortization
00:13:00 -
100 Multiple Choice Question – Long Term Liabilities
00:10:00
-
13 Leases Operating vs. Capital
00:01:00 -
PDF – 250 Leases
00:01:00 -
250 Leases Capital vs. Operating
00:12:00 -
Accounting Comic Break
00:01:00
-
14 Comprehensive Problem
00:01:00 -
Excel Download
00:01:00 -
1 Accounting%2C Financial – Comp Prob Service Co 1 Part 1
00:15:00 -
2 Accounting%2C Financial – Comp Prob Service Co 1 Part 2
00:15:00 -
3 Accounting%2C Financial – Comp Prob Service Co 1 Part 3
00:15:00 -
4 Accounting%2C Financial – Comp Prob Service Co 1 Part 4_2
00:22:00 -
6 Comp Prob Service Co 1 Adjusting Entries part 6
00:20:00
-
15 Definitions & Key Terms
00:01:00 -
Annuity Definition – What is Annuity
00:05:00 -
Bond Definition – What is Bond
00:06:00 -
Book Value of Bonds – What is Book Value of Bonds
00:06:00 -
Carrying Value of Bonds Definition – What is Carrying Value
00:05:00 -
Lease Definition – What is a Lease
00:01:00
Course Reviews
No Reviews found for this course.