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acct2301
at UT Arlington
12 hours of video!
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Chapters
Problems & Videos
Chapter 1
Debits, Credits, and the Accounting Equation
Chapter 2
Journals, Ledgers, T-Accounts, and Normal Balances
Chapter 3
The Financial Statements
Chapter 4
Accounting FOr Merchandising Operations
Chapter 5
Inventories and Cost of Sales
Chapter 6
Cash and Bank Reconciliations
Chapter 7
Accounts Receivable and Bad Debts
Chapter 8
Long Term Assets and Depreciation
Chapter 9
Current Liabilities, Contingencies, and the Time Value of Money
Chapter 10
Bonds, Bonds, and Bonds
Chapter 11
Shareholder's Equity
Chapter 12
Cash Flows
Resources
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Formulas
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PVOA Table
PV$1 Table
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Formulas
Important formulas for each chapter
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Chapter 1
Debits, Credits, and the Accounting Equation
Chapter 2
Journals, Ledgers, T-Accounts, and Normal Balances
Chapter 3
The Financial Statements
Chapter 4
Accounting FOr Merchandising Operations
Chapter 5
Inventories and Cost of Sales
Chapter 6
Cash and Bank Reconciliations
Chapter 7
Accounts Receivable and Bad Debts
Chapter 8
Long Term Assets and Depreciation
Chapter 9
Current Liabilities, Contingencies, and the Time Value of Money
Chapter 10
Bonds, Bonds, and Bonds
Chapter 11
Shareholder's Equity
Chapter 12
Cash Flows
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acct2301.com Formula Sheet
Bond Face Value
+ Unamortized Premium
– Unamortized Discount
Bond Carrying Value
Bond Payment Amount = Face Value of the Bond * Annual Coupon Rate / # of Payments Per Year
If a bond pays semi-annually, then there are two payments per year. If it's annual, then it's just 1 payment per year.
Bond Interest Expense = Carrying Value * Market Interest Rate
Bond Face Value * PV$1(i,n)
+ Payment Amount * PVOA(i,n)
Bond Selling Price
When calculating the selling price, be sure to use the Market Rate for i.
Cash Out
– Cash In
Cost of Borrowing (Bonds)
Cash Payments
– Premium
+ Discount
Cost of Borrowing (Bonds)
Bond Carrying Value
– Cash Paid to Retire
Gain / Loss on Retirement of Bond