Essay About X Face Mkt And G B

Finacc Chapter 8
Interest Payment
Interest Expense
Amortization Of Bond Premium
Balance
Balance
Book Value
Stated 10% x Face
Mkt 9% x Previous BV in G
B minus C
In Bond Premium Account
In Bonds Payable Account
Fplus E
Jan 1, 20×1
9,100
100,000
109,100
1st Year
10,000
9,819.00
8,919
100,000
108,919
2nd Year
10,000
9,802.71
8,722
100,000
108,722
10,000
9,784.95
8,507
100,000
108,507
10,000
9,765.60
8,272
100,000
108,272
10,000
9,744.50
8,017
100,000
108,017
10,000
9,721.51
7,738
100,000
107,738
10,000
9,696.44
7,435
100,000
107,435
10,000
9,669.12
7,104
100,000
107,104
10,000
9,639.35
6,743
100,000
106,743
10,000
9,606.89
6,350
100,000
106,350
10,000
9,571.51
5,922
100,000
105,922
10,000
9,532.94
5,455
100,000
105,455
10,000
9,490.91
4,945
100,000
104,945
10,000
9,445.09
4,391
100,000
104,391
10,000
9,395.15
3,786
100,000
103,786
10,000
9,340.71
3,126
100,000
103,126
10,000
9,281.37
2,408
100,000
102,408
10,000
9,216.70
1,624
100,000
101,624
10,000
9,146.20
100,000
100,771
10,000
10,771.00
100,000
100,000
Interest Payment
Interest Expense
Amortization Of Bond Premium
Balance
Balance
Book Value
Stated 10% x Face
Mkt 9% x Previous BV in G
B minus C
In Bond Premium Account
In Bonds Payable Account
Fplus E
Jan 1, 20×1
9,100
100,000
109,100
1st Year
10,000
9,819.00
8,919
100,000
108,919
2nd Year
10,000
9,802.71
8,722
100,000
108,722
10,000
9,784.95
8,507
100,000
108,507
10,000
9,765.60
8,272
100,000
108,272
10,000
9,744.50
8,017
100,000
108,017
10,000
9,721.51
7,738
100,000
107,738
10,000
9,696.44
7,435
100,000
107,435
10,000
9,669.12
7,104
100,000
107,104