Chapter F13 Power notes Bonds Payable and Investments in Bonds Learning Objectives 1. Financing Corporations 2. Characteristics of Bonds Payable 3. The Present-Value Concept and Bonds Payable 4. Accounting for Bonds Payable 5. Bond sinking Funds 6. Bond Redemption c13 7 nvestments in Bonds 8. Corporation Balance Sheet 9. Financial Analysis and Interpretation c13-1
C13 - 1 Learning Objectives Power Notes 1. Financing Corporations 2. Characteristics of Bonds Payable 3. The Present-Value Concept and Bonds Payable 4. Accounting for Bonds Payable 5. Bond Sinking Funds 6. Bond Redemption 7. Investments in Bonds 8. Corporation Balance Sheet 9. Financial Analysis and Interpretation Chapter F13 C13 Bonds Payable and Investments in Bonds
Chapter F13 Power notes Bonds Payable and Investments in Bonds Slide #f Power Note Topics 3· Long-Term Financing 9. Characteristics of Bonds Payable 7· Time Value of Money 28. Issuing Bonds Payable 34. Redemption of Bonds Payable 35. Investments in Bonds 36. Number of Times Interest Earned Note: To select a topic, type the slide# and press Enter. I c13-2
C13 - 2 • Long-Term Financing • Characteristics of Bonds Payable • Time Value of Money • Issuing Bonds Payable • Redemption of Bonds Payable • Investments in Bonds • Number of Times Interest Earned Slide # Power Note Topics 3 9 17 28 34 35 36 Note: To select a topic, type the slide # and press Enter. Chapter F13 Power Notes Bonds Payable and Investments in Bonds
Two Methods of Long-Term Financing Resources Sources Liabilities Assets Stockholders Equity c13-3
C13 - 3 Two Methods of Long-Term Financing Resources = Sources Stockholders’ Equity Assets Liabilities
Two Methods of Long-Term Financing Resources Sources Liabilities Assets Equity Financing-Stoc c13-4
C13 - 4 Two Methods of Long-Term Financing Resources = Sources Stockholders’ Equity Assets Liabilities Equity Financing – Stockholders
Two Methods of Long-Term Financing Resources Sources Debt Financing- BondI Bondholders Assets Equity Financing-Stoc c13-5
C13 - 5 Two Methods of Long-Term Financing Resources = Sources Stockholders’ Equity Assets Liabilities Bondholders Equity Financing – Stockholders Debt Financing – Bondholders