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Chapter 11 Bonds Payable PowerPoint Lecture
Автор: ERINNE M. PERRY
Загружено: 2025-05-03
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In this video, we provide a clear overview of bonds—what they are, how they’re issued, and how they are accounted for on financial statements. We explore the concepts of present and future value in bond pricing, demonstrate how to calculate bond prices using different methods, and explain how to amortize discounts and premiums. We also review the time interest earned ratio, which analysts use to assess financial risk. The video then shifts to the balance sheet, focusing on liabilities, owner’s equity, and key financial ratios used for decision-making. We conclude by applying present value concepts to bond pricing and amortization methods.
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