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Chapter 14: In a Set of Financial Statements, What Information Is Conveyed about Noncurrent Liabilities Such as Bonds?Debt FinancingThe Cost and Risk of DebtThe Benefits of Debt FinancingRaising Funds by Issuing Notes and Bonds

Issuance of Notes and BondsDebt ContractsRecording a Note Issued at Face ValueIssuance of Bonds between Interest Dates

Accounting for Zero-Coupon BondsThe Issuance of a Zero-Coupon BondAgreeing on a Price for a BondRecognizing Interest on a Zero-Coupon BondRecognizing Interest Using the Straight-Line Method

Pricing and Reporting Term BondsDetermining the Price of a Term BondCalculating Interest When a Term Bond Is Issued at a Discount

Issuing and Accounting for Serial BondsRecording the Issuance of a Serial Bond

Bonds with Other Than Annual Interest PaymentsEnd-of-Chapter ExercisesEndnotes