Term
Bonds Payable
Cash = Par
Issuance
|
|
Definition
Dr. Cash
Cr. Bonds Payable |
|
|
Term
Bonds Payable
Cash = Par
Interest Paid
|
|
Definition
Dr. Bond Interest Expense
Cr. Cash |
|
|
Term
Bonds Payable
Cash = Par
Accrued Interest
|
|
Definition
Dr. Bond Interest Expense
Cr. Bond Interest Payable |
|
|
Term
Bonds Payable
Cash = Par
Retirement |
|
Definition
Dr. Bonds Payable
Cr. Cash |
|
|
Term
Bonds Payable
Cash > Par
Issuance |
|
Definition
Dr. Cash
Cr. Bonds Payable
Cr. Premium on B/P |
|
|
Term
Bonds Payable
Cash > Par
Interest Paid |
|
Definition
Dr. Bond Interest Expense
Dr. Premium on B/P
Cr. Cash |
|
|
Term
Bonds Payable
Cash > Par
Accrued Interest
|
|
Definition
Dr. Bond Interest Expense
Dr. Premium on B/P
Cr. Bond Interest Payable
|
|
|
Term
Bonds Payable
Cash > Par
Retirement |
|
Definition
Dr. Bonds Payable
Cr. Cash |
|
|
Term
Bonds Payable
Cash < Par
Issuance |
|
Definition
Dr. Cash
Dr. Discount on Bonds Payable
Cr. Bonds Payable
|
|
|
Term
Bonds Payable
Cash < Par
Interest Paid |
|
Definition
Dr. Bond Interest Expense
Cr. Discount on B/P
Cr. Cash
|
|
|
Term
Bonds Payable
Cash < Par
Accrued Interest
|
|
Definition
Dr. Bond Interest Expense
Cr. Discount on B/P
Cr. Bond Interest Payable |
|
|
Term
Bonds Payable
Cash < Par
Retirement |
|
Definition
Dr. Bonds Payable
Cr. Cash |
|
|
Term
Retirement of Bonds Payable
Bonds @ Par
Retire @ Par
|
|
Definition
Dr. Bonds Payable
Cr. Cash |
|
|
Term
Retirement of Bonds Payable
Bonds @ Par
Retire @ Premium |
|
Definition
Dr. Bonds Payable
Dr. Loss on Redemption
Cr. Cash |
|
|
Term
Retirement of Bonds Payable
Bonds @ Par
Retire @ Discount |
|
Definition
Dr. Bonds Payable
Cr. Cash
Cr. Gain on Redemption
|
|
|
Term
Retirement of Bonds Payable
Bonds w/Premium
Retire @ Par |
|
Definition
Dr. Bonds Payable
Dr. Premium on B/P
Cr. Cash
Cr. Gain on Redemption |
|
|
Term
Retirement of Bonds Payable
Bonds w/Premium
Retire @ Premium
|
|
Definition
Dr. Bonds Payable
Dr. Premium on B/P
Cr. Cash
*Gain/Loss on Redemption |
|
|
Term
Retirement of Bonds Payable
Bonds w/Premium
Retire @ Discount |
|
Definition
Dr. Bonds Payable
Dr. Premium on B/P
Cr. Cash
*Gain/Loss on Redemption
|
|
|
Term
Retirement of Bonds Payable
Bonds w/Discount
Retire @ Par
|
|
Definition
Dr. Bonds Payable
Dr. Loss on Redemption
Cr. Cash
Cr. Discount on B/P
|
|
|
Term
Retirement of Bonds Payable
Bonds w/Discount
Retire @ Premium |
|
Definition
Dr. Bonds Payable
Cr. Cash
Cr. Discount on B/P
*Gain/Loss on Redemption
|
|
|
Term
Retirement of Bonds Payable
Bonds w/Discount
Retire @ Discount |
|
Definition
Dr. Bonds Payable
Cr. Cash
Cr. Discount on B/P
*Gain/Loss on Redemption |
|
|
