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© 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.

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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

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