Zu dieser Karteikarte gibt es einen kompletten Satz an Karteikarten. Kostenlos!

1) Record "Amortization of Premium" or "Amortization of Discount" (up to date)

2) Record Retirement of Bonds:

i.  Debit "Bonds Payable" (@ FV)
ii. Remove "Unamortized Premium" with Debit
or
Remove "Unamortized Discount" with Credit
iii. Record "Cash" (@ Retirement Price)
iv. Record "Gain on Retirement" with a Credit
or
Record "Loss on Retirement" with a Debit