Long-Term Bonds FLASHCARDS. Bond sinking fund investment A fund established to accumulate assets to pay off bonds when they mature Bond sinking fund investment.

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Presentation transcript:

Long-Term Bonds FLASHCARDS

Bond sinking fund investment A fund established to accumulate assets to pay off bonds when they mature Bond sinking fund investment

Bonds payable Long-term debt instruments that are written promises to repay the principal at a future date; interest is due at a fixed rate payable over the life of the bond Bonds payable

Call price The amount the corporation must pay for the bond when it is called Call price

Mortgage loan A long-term debt created when a note is given as part of the purchase price for land or buildings Mortgage loan

Straight-line amortization Amortizing the premium or discount on bonds payable in equal amounts each month over the life of the bond Straight-line amortization

For additional reinforcement of accounting terms, visit the crossword puzzle on this Web site.

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