Retiring Bonds - Acct 2301, UT Arlington

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A bond can be taken out of circulation by reaching its maturity date and being paid off, or by the company calling the bond early for a stated price. When the bond is called early, it's possible that we may need to recognize a gain or a loss on that bond.

This Video Mentioned Some Formulas

Bond Face Value

+ Unamortized Premium

– Unamortized Discount

Bond Carrying Value

– Cash Paid to Retire

Gain / Loss on Retirement of Bond

The Rest Of The Videos

Chapter 10 Practice Problems

1	Intro to Bonds	10:04
2	Discounts and Premiums	7:34
3	Selling at a Discount	7:15
4	Selling for a Premium	8:11
5	Amortization	21:42
6	Borrowing Cost	6:33
7	Interacting with Market Rates	5:30
8	Retiring Bonds You are here.	9:54

	Click Here to View All Chapter 10 Problems at Once	View
1	Bond Theory Multiple Choice	Easy
2	Bond Issue Prices	Moderate
3	Coupon and Market Rates Multiple Choice	Moderate
4	Bond Amortization	Hard
5	Bond Retirement	Hard

8. Retiring Bonds

This Video Mentioned Some Formulas

The Rest Of The Videos

Chapter 10 Practice Problems

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