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Home PDU for the PMP® / Strat. & Busn. Mngt

Analysis of Noncurrent Bonds

USD 20.00
instructor
Instructor
Alan Fata
Category
Strat. & Busn. Mngt
Difficulty
Easy
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Course Highlight Curriculum Course Content Take The Test
Learning Objectives:
  1. Identify the various terms that are found in a note or bond contract such as face value, stated cash interest rate, and any types of security or covenants.
  2. Record notes and bonds issued at face value where periodic interest payments are made on dates other than the year-end.
  3. Explain the handling of notes and bonds that are sold between interest dates and make the journal entries for both the issuance and the first interest payment.
  4. Identify the characteristics of a zero-coupon bond.
  5. Explain how interest is earned on a zero-coupon bond.
  6. Understand the method of arriving at an effective interest rate for a bond.
  7. Calculate the price of a zero-coupon bond and list the variables that affect this computation.
  8. Prepare journal entries for a zero-coupon bond using the effective rate method.
  9. Explain the term “compounding.”
  10. Describe the theoretical problems associated with the straight-line method and identify the situation in which this method can still be applied.
  11. Understand the difference between a stated cash interest rate in a debt contract and an effective interest rate negotiated by the debtor and creditor.
  12. Compute the price of a term bond when the stated cash interest rate is different from the effective interest rate.
  13. Determine the amount of interest to be compounded each period when the stated cash interest rate is different from effective interest rate.
  14. Prepare all journal entries for a term bond when the stated cash interest rate is different from the effective interest rate.
  15. Define a “serial bond.”
  16. Identify the steps to calculate the price of a bond and provide the proper accounting.
  17. Record a serial bond over its life.
  18. Explain the periodic determination of interest for a serial bond and the amount that must be compounded each period.
  19. Realize that interest payments are frequently made more often than annually such as quarterly or semiannually.
  20. Determine the stated interest rate, the effective interest rate, and the number of time periods to be used in a present value computation when interest payments cover a period of time other than a year.
  21. Compute the stated cash interest and the effective interest when interest payments are made more frequently than once each year.
  22. Prepare journal entries for a bond with interest payments made quarterly or semiannually or at some other period shorter than once each year.
  23. List and explain the advantages of debt financing.
  24. List and explain the disadvantages of debt financing.
  25. Explain and illustrate the use of financial leverage.
  26. Define “notes” and “bonds” as used in debt financing.

Other course details:
  1. This is an introductory course that does not require any prerequisite.
  2. This course can be taken on a standalone basis.
  3. This course is chapter 14 in the book titled "Financial Accounting".
  4. It provides 4 PDU (Strategic & Business Management skill) towards your PMP professional development education.
Course Features
Credits:
4 PDU
Skill section:
Strategic & Business Management
Access:
Lifetime
Questions:
20
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