Publication Date
In 2025 | 0 |
Since 2024 | 0 |
Since 2021 (last 5 years) | 0 |
Since 2016 (last 10 years) | 1 |
Since 2006 (last 20 years) | 2 |
Descriptor
Accounting | 2 |
Bond Issues | 2 |
Computation | 2 |
Loan Repayment | 2 |
Business Administration… | 1 |
Credit (Finance) | 1 |
Debt (Financial) | 1 |
Demonstrations (Educational) | 1 |
Evidence | 1 |
Financial Services | 1 |
Higher Education | 1 |
More ▼ |
Publication Type
Journal Articles | 2 |
Reports - Research | 2 |
Information Analyses | 1 |
Education Level
Higher Education | 1 |
Postsecondary Education | 1 |
Audience
Location
Laws, Policies, & Programs
Assessments and Surveys
What Works Clearinghouse Rating
Joyner, Donald T. – American Journal of Business Education, 2018
A factor that complicates the posting of the journal entries related to the issue of bonds is that the amount of money received by the issuing company may be different from the face value of the bond. If the bond stated rate is higher than the market interest rate at the time of issue of the bond, the company can sell the bond at a premium; on the…
Descriptors: Recordkeeping, Bond Issues, Money Management, Accounting
Vicknair, David; Wright, Jeffrey – American Journal of Business Education, 2015
Evidence of confusion in intermediate accounting textbooks regarding the annual percentage rate (APR) and annual effective rate (AER) is presented. The APR and AER are briefly discussed in the context of a note payable and correct formulas for computing each is provided. Representative examples of the types of confusion that we found is presented…
Descriptors: Accounting, Business Administration Education, Textbook Content, Textbook Evaluation