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Table of Calculation Interest Expense and Bond Discount (both the bonds sold at a discount and premium.)

Table of Calculation Interest Expense and Bond Discount (both the bonds sold at a discount and premium.)

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Published by YIN SOKHENG

Author YIN SOKHENG, master in finance, lecturer in Accounting and Finance at PPI and others.
www.accviw.blogspot.com

Author YIN SOKHENG, master in finance, lecturer in Accounting and Finance at PPI and others.
www.accviw.blogspot.com

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Categories:Types, Business/Law
Published by: YIN SOKHENG on Jan 08, 2013
Copyright:Traditional Copyright: All rights reserved

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03/31/2014

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Face ValuePeriodContract rateInterest to be paid510.00%
1,000,000.00$ 105.00%50,000.00$
Cash payment to creditors:Principal1,000,000$Interest to be paid for 10 period500,000$Cash payment to creditors:Cash receipt from investorsCash borrowing
Cash Borrowing
 
 
Market price rateCarrying Value (PV)SemiannualInterest to be paidInterest Period
98.00%980,000.00$ Issued date150,000$250,000$350,000$450,000$550,000$650,000$750,000$850,000$950,000$1050,000$
1,500,000$980,000$520,000$
Straight Line Method, Discount on Bond
 
Interest to beDiscountUnamortizationBond carryingrecordedamortizationdiscountvalue
20,000$ 980,000$52,000$ 2,000$ 18,000$ 982,000$ 52,000$ 2,000$ 16,000$ 984,000$ 52,000$ 2,000$ 14,000$ 986,000$ 52,000$ 2,000$ 12,000$ 988,000$ 52,000$ 2,000$ 10,000$ 990,000$ 52,000$ 2,000$ 8,000$ 992,000$ 52,000$ 2,000$ 6,000$ 994,000$ 52,000$ 2,000$ 4,000$ 996,000$ 52,000$ 2,000$ 2,000$ 998,000$ 52,000$ 2,000$ -$ 1,000,000$

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