{"id":837,"date":"2015-05-13T18:18:00","date_gmt":"2015-05-13T18:18:00","guid":{"rendered":"https:\/\/courses.candelalearning.com\/finacct2x10xmaster\/?post_type=part&#038;p=837"},"modified":"2018-02-10T15:37:43","modified_gmt":"2018-02-10T15:37:43","slug":"long-term-liabilities-and-investments-in-bonds","status":"web-only","type":"part","link":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/part\/long-term-liabilities-and-investments-in-bonds\/","title":{"raw":"Unit 15: Long-Term Liabilities and Investment in Bonds","rendered":"Unit 15: Long-Term Liabilities and Investment in Bonds"},"content":{"raw":"<div class=\"bcc-box bcc-highlight\">\r\n<h3>Learning Objectives<\/h3>\r\nBy the end of this section, you will be able to:\r\n<ul>\r\n \t<li>The students should be able to develop the accounting for long-term obligations and investments in stocks and bonds.<\/li>\r\n<\/ul>\r\n\ufffc\ufffc\r\n<ul>\r\n \t<li>Evaluate the alternatives for financing on a long-term basis.<\/li>\r\n \t<li>Describe the differences among various types of bonds.<\/li>\r\n \t<li>Record the entries associated with a bond issue sold at face value.<\/li>\r\n \t<li>Explain the valuation of investments and financial statement presentation.<\/li>\r\n \t<li>Record the entries for a bond issue sold at a discount and sold at a premium, using the straight-line amortization method.<\/li>\r\n \t<li>Determine the items that impact the selling price of a bond.<\/li>\r\n \t<li>Record the entries for the redemption of bonds.<\/li>\r\n \t<li>Determine the carrying value of a bond.<\/li>\r\n \t<li>Distinguish between a capital lease and an operating lease and record the entries associated with the capitalization of a lease.<\/li>\r\n \t<li>Explain why a corporation would invest in the bonds of other corporations.<\/li>\r\n \t<li>Account for investments in bonds:\r\n<ul>\r\n \t<li>At acquisition<\/li>\r\n \t<li>While the corporation owns them<\/li>\r\n \t<li>At the time of sale<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<\/div>","rendered":"<div class=\"bcc-box bcc-highlight\">\n<h3>Learning Objectives<\/h3>\n<p>By the end of this section, you will be able to:<\/p>\n<ul>\n<li>The students should be able to develop the accounting for long-term obligations and investments in stocks and bonds.<\/li>\n<\/ul>\n<p>\ufffc\ufffc<\/p>\n<ul>\n<li>Evaluate the alternatives for financing on a long-term basis.<\/li>\n<li>Describe the differences among various types of bonds.<\/li>\n<li>Record the entries associated with a bond issue sold at face value.<\/li>\n<li>Explain the valuation of investments and financial statement presentation.<\/li>\n<li>Record the entries for a bond issue sold at a discount and sold at a premium, using the straight-line amortization method.<\/li>\n<li>Determine the items that impact the selling price of a bond.<\/li>\n<li>Record the entries for the redemption of bonds.<\/li>\n<li>Determine the carrying value of a bond.<\/li>\n<li>Distinguish between a capital lease and an operating lease and record the entries associated with the capitalization of a lease.<\/li>\n<li>Explain why a corporation would invest in the bonds of other corporations.<\/li>\n<li>Account for investments in bonds:\n<ul>\n<li>At acquisition<\/li>\n<li>While the corporation owns them<\/li>\n<li>At the time of sale<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"parent":0,"menu_order":148,"template":"","meta":{"pb_part_invisible":false,"pb_part_invisible_string":""},"contributor":[],"license":[],"class_list":["post-837","part","type-part","status-web-only","hentry"],"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/pressbooks\/v2\/parts\/837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/pressbooks\/v2\/parts"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/wp\/v2\/types\/part"}],"version-history":[{"count":0,"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/pressbooks\/v2\/parts\/837\/revisions"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/wp\/v2\/media?parent=837"}],"wp:term":[{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/wp\/v2\/contributor?post=837"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/wp\/v2\/license?post=837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}