*Chapter 14 discussion (BUS2123 Principles of Accounting II)
C1. Explain the types and payment patterns of notes.
C2. Explain and compute the present value of an amount to be paid at a future date. (Appendix 14A)
C3. Describe interest accrual when bond payment periods differ from accounting periods. (Appendix 14C)
C4. Describe the accounting for leases and pensions. (Appendix 14D)
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