個案資料
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H&L Pines
內容大綱
The sole shareholder of a national supplier of evergreen trees is expanding its product line. This expansion requires a $6.5 million investment. The company decides to finance this expansion through the issuance of bonds and must record the accounting entries involved with this issuance, along with the related interest payments and amortization of the bonds.
學習目標
<ul><li>To introduce students to the current method of accounting for bonds payable.</li><li>To give students practice in recording the issuance of bonds, the payment and accrual of interest, and the amortization of bonds.</li><li>To give students practice in accounting for the recall of bonds payable.</li></ul>