Presentation is loading. Please wait.

Presentation is loading. Please wait.

© South-Western Educational Publishing ISSUING BONDS Lesson 12-3, page 335 2.Enter the account title. 2 3.Record the receipt number. 3 1.Write the date.

Published byElinor Murphy Modified over 8 years ago

Similar presentations

Presentation on theme: "© South-Western Educational Publishing ISSUING BONDS Lesson 12-3, page 335 2.Enter the account title. 2 3.Record the receipt number. 3 1.Write the date."— Presentation transcript:

1 © South-Western Educational Publishing ISSUING BONDS Lesson 12-3, page 335 2.Enter the account title. 2 3.Record the receipt number. 3 1.Write the date. 1 4 5.Record the credit amount. 4.Write the debit amount. 5

2 © South-Western Educational Publishing PAYING INTEREST ON BONDS Lesson 12-3, page 335 $250,000.00  12%=$30,000.00   BalanceBond Owed onInterestAnnual Bond Issue  Rate=Interest 1 2.Record the payment of the interest. 2 1.Calculate the annual interest.

3 © South-Western Educational Publishing DEPOSITING CASH IN A BOND SINKING FUND Lesson 12-3, page 336 2.Enter the account title. 2 3.Record the receipt number. 3 1.Write the date. 15 5.Record the credit amount. 4.Write the debit amount. 4

4 © South-Western Educational Publishing DEPOSITING CASH TO SINKING FUND AND RECORDING INCOME EARNED DEPOSITING CASH TO SINKING FUND AND RECORDING INCOME EARNED Lesson 12-3, page 336 $50,000.00–$2,000.00=$48,000.00 2.Record the payment to the bond sinking fund. 2 1.Calculate the amount to be deposited in the fund. Amount of IncreaseInterest EarnedAmount to be in Sinking Fund–During Year=Deposited 1

5 © South-Western Educational Publishing RETIRING A BOND ISSUE Lesson 12-3, page 337 Bonds Payable Retired250,000.00Balance250,000.00 (New Bal. zero) Bonds Sinking Fund Balance250,000.00 (New Bal. zero) Retired250,000.00 July 1, 20X4. Received notice from bond trustee that bond issue was retired using bond sinking fund, $250,000.00. Memorandum No 600.

6 © South-Western Educational Publishing T ERMS REVIEW bond bond issue trustee bond sinking fund retiring a bond issue term bonds serial bonds Lesson 12-3, page 339

Download ppt "© South-Western Educational Publishing ISSUING BONDS Lesson 12-3, page 335 2.Enter the account title. 2 3.Record the receipt number. 3 1.Write the date."

Similar presentations

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger.
Chapter 14 – Payroll Accounting, Taxes, & Reports

Chapter 14 – Payroll Accounting, Taxes, & Reports
LESSON 13-1 Recording A Payroll

LESSON 13-1 Recording A Payroll
LESSON 13-1 Recording A Payroll

LESSON 13-1 Recording A Payroll
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 & 11-4 Posting from Journals to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 & 11-4 Posting from Journals to a General Ledger.
© 2000 South-Western Educational Publishing POSTING A JOURNAL’S GENERAL AMOUNT COLUMNS 3.Write the debit amount. 1. Write the date. 4.Calculate and write.

© 2000 South-Western Educational Publishing POSTING A JOURNAL’S GENERAL AMOUNT COLUMNS 3.Write the debit amount. 1. Write the date. 4.Calculate and write.
Lesson 14-1 PAYROLL REGISTER Lesson 14-1, page 332.

Lesson 14-1 PAYROLL REGISTER Lesson 14-1, page 332.
Payroll Accounting, Taxes, and Reports

Payroll Accounting, Taxes, and Reports
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-2 Bank Reconciliation  Bank statement  Bank statement reconciliation  Recording.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-2 Bank Reconciliation  Bank statement  Bank statement reconciliation  Recording.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4 Paying Withholding and Payroll Taxes.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4 Paying Withholding and Payroll Taxes.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-3 Bonds Payable Transactions.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-3 Bonds Payable Transactions.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-1 Capital Stock Transactions.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-1 Capital Stock Transactions.
CASH AND CREDIT CARD SALES

CASH AND CREDIT CARD SALES
JOURNALIZING CASH RECEIPTS ON ACCOUNT WITH SALES DISCOUNTS

JOURNALIZING CASH RECEIPTS ON ACCOUNT WITH SALES DISCOUNTS
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger Slides are on class website.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger Slides are on class website.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning Cash Control Systems Bank Reconciliation These slides are on the class website.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning Cash Control Systems Bank Reconciliation These slides are on the class website.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 20-2 Notes Payable.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 20-2 Notes Payable.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-4 Petty Cash.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-4 Petty Cash.
© 2000 South-Western Educational Publishing ESTABLISHING A PETTY CASH FUND August 17. Paid cash to establish a petty cash fund, $200.00. Check No. 8. 1.Which.

© 2000 South-Western Educational Publishing ESTABLISHING A PETTY CASH FUND August 17. Paid cash to establish a petty cash fund, $ Check No Which.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4 Paying Withholding and Payroll Taxes.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4 Paying Withholding and Payroll Taxes.

Similar presentations

Ads by Google