acct2001 at LSU

11. Retiring Bonds

in Chapter 11 (Video 11 of 11)
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A bond can be taken out of circulation by reaching its maturity date and being paid off, or by the company calling the bond early for a stated price. When the bond is called early, it's possible that we may need to recognize a gain or a loss on that bond.

This Video Mentioned Some Formulas

Bond Face Value
+ Unamortized Premium
– Unamortized Discount
Bond Carrying Value
Bond Carrying Value
– Cash Paid to Retire
Gain / Loss on Retirement of Bond

The Rest Of The Videos

1 Interest Bearing Notes 8:26
2 Non-interest Bearing Notes 6:16
3 Contingencies 5:58
4 Intro to Bonds 10:04
5 Discounts and Premiums 7:34
6 Selling at a Discount 7:15
7 Selling for a Premium 8:11
8 Amortization 21:42
9 Borrowing Cost 6:33
10 Interacting with Market Rates 5:30
11 Retiring Bonds
You are here. 		9:54
Chapter 12 →

Chapter 11 Practice Problems

Click Here to View All Chapter 11 Problems at Once View
1 Bond Theory Multiple Choice Easy
2 Liability Classification Easy
3 Bond Issue Prices Moderate
4 Contingent Liabilities Moderate
5 Contingent Liabilities - Warranties Moderate
6 Coupon and Market Rates Multiple Choice Moderate
7 Bond Amortization Hard
8 Bond Retirement Hard
← Chapter 10

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