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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
Kentucky Council on Postsecondary Education, 2018
Financial literacy, or understanding how money is made, spent, and saved in order to make informed decisions, is particularly important during the transition to and through college. Students who have a deeper understanding of finances and how they work are better positioned to make decisions regarding the college or university they attend, what to…
Descriptors: Money Management, Knowledge Level, Consumer Education, Public Colleges