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Bonds and Long Term Notes Payable
Bonds and Long Term Notes Payable MCQs
?
A bond issued and supported only by the general credit standing of the issuing corporation is called a(an):
debenture
indenture
term bond
serial bond
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Which of the following statements is not true?
every bond has a face amount
every bond has a maturity date
every bond has a bond rate of interest
every bond is a coupon bond
?
Which is a disadvantage of bonds?
interest on bonds is tax deductible
bonds can increase return on equity
bonds require payment of periodic interest and maturity value
bonds do not affect shareholder control
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Which type of bond gives the issuing corporation the option of retiring the bond, at a predetermined price, prior to the maturity date of the bond?
callable bond
convertible bond
serial bond
secured bond
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Which is not true of bonds sold at a discount?
the bond carrying amount gets larger each year
the Discount on Bonds Payable account gets smaller each year
at maturity, the face value and carrying amount will be equal
the balance of Bonds Payable account will get larger each year
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When $100,000 of 5% annual interest, 10-year bonds are sold at 98 (98.0%), the total interest expense on the bonds will be:
$2,000
$50,000
$48,000
$52,000
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When $100,000 of 5% semiannual interest, 10-year bonds are sold at 98 (98.0%), the amount of periodic bond discount using the straight-line method of ...
$100
$10,000
$200
$9,900
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$100,000 of 5% annual interest, 10-year bonds were sold at 98 (98.0%) when the market rate of interest was 6%. The amount of periodic bond discount us...
$880
$5,880
$4,120
$440
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When $100,000 of 5% annual interest, 10-year bonds are sold at 103.5 (103.50%), the total interest expense on the bonds will be:
$3,500
$46,500
$50,000
$53,500
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$100,000 of 8% annual interest, 10-year bonds were sold at 105.5 (105.50%) when the market rate of interest was 7%. The amount of periodic bond premiu...
$880
$615
$7,365
$440
?
Bonds with a par value of $100,000, which pay 9% annual interest and pay interest on June 30 and December 31, were sold on July 31 at par value. What ...
$100,000
$109,000
$104,500
$100,750
?
Selected accounts of the corporation had the following balances: Bonds Payable $200,000 Discount on Bonds Payable 3,000 The corporation r...
gain on retirement of $2,000
gain on retirement of $1,000
loss on retirement of $3,000
loss on retirement of $5,000
?
Ten-year bonds with a par value of $100,000, 8% annual interest, were sold for $106,000 on September 30, when the market rate of interest was 7%. The ...
debit to Interest Payable for $2,000
credit to Interest Payable for $1,850
debit to Premium on Bonds Payable for $150
debit to Bond Interest Expense of $1,850
?
When $500,000 of 10-year, 10% bonds that pay interest semiannually are sold when the market rate of interest is 14%, which of the following lines desc...
(Pv of 5% x $500,000) + (Pv of 5% x $50,000) = bond selling price
(Pva of 14% x $500,000) + (Pv of 7% x $50,000) = bond selling price
(Pv of 7% x $500,000) + (Pva of 10% x $50,000) = bond selling price
(Pv of 7% x $500,000) + (Pva of 7% x $25,000) = bond selling price
?
$100,000 bonds with a carrying value of $103,600 were retired at a call price of $101,000. The journal entry to retire the bonds would include a:
credit to Cash for $101,000
debit to Bonds Payable for $101,000
credit to Gain on Retirement of Bonds for $3,600
debit to Premium on Bonds Payable for $2,600
?
Ignacious Construction purchased a tractor by issuing a 5-year non-interest-bearing note for $100,000 when the market rate of interest was 10%. The no...
$100,000
$62,090
$90,000
$37,910
?
Lack-Luster Corporation borrowed money by issuing a $100,000 installment note payable that required $10,000 annual payments, plus interest of 12% on t...
$8,400
$7,200
$9,600
$18,400
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A $40,000 installment note requires the borrower to repay the note with five (5) annual payments of equal amounts of principal plus 8% accrued interes...
$1,920
$1,280
$3,200
$3,100
?
A $40,000 installment note requires the borrower to repay the note with five (5) equal payments of principal and 8% interest on the unpaid balance. Ea...
$6,818
$7,363
$4,000
$2,655
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The legal agreement that offers protection to a lender by giving the lender the right to be paid from the cash proceeds from the sale of specified ass...
mortgage contract
mortgage
bond certificate
debenture