中级会计学 intermediate accounting chapter 13赖红宁 课后答案资料.doc

CHAPTER 13 LONG-TERM LIABILITIES CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time Range (minutes) E13-1 Bond Issue at Par. Plus accrued interest. Semiannual interest payments. Journal entries. 5-10 E13-2 Bond Issue at Premium. Plus accrued interest. Straight-line. Semiannual interest payments. Journal entries. 5-10 E13-3 Bond Issue at Discount. Straight-line. Semiannual interest payments. Journal entries. 5-10 E13-4 Bond Issue at Discount. Effective interest method. Semiannual interest payments. Journal entries. 5-10 E13-5 Bond Issue at Premium. Effective interest method. Semiannual interest payments. Journal entries. 5-10 E13-6 Proceeds from Bond Issues. Determination if sold to yield less than stated rate, more than stated rate. 5-15 E13-7 Bond Issue: Premium and Discount. Effective interest method. Semiannual interest payments. Journal entries. 10-20 E13-8 Bond Amortization Tables. Premium. Straight-line, effective interest methods. Journal entries. 10-20 E13-9 Partial Bond Retirement. Issued at a premium. Retired at a discount. Straight-line. Journal entries. 10-20 E13-10 Bond Amortization Comparison. Discount. Effective interest, straight-line methods. Schedules. Journal entries. 15-20 E13-11 Redemption of Bonds Prior to Maturity. Issued at a discount. Straight-line method. Recalled at a premium plus accrued interest. Journal entries. 10-15 E13-12 (AICPA adapted). Extinguishment of Bonds Prior to Maturity. Issued at a premium plus accrued interest. Reacquired at a discount plus accrued interest. Straight-line method. Schedule to compute gain or loss. 10-20 E13-13 Convertible Bonds. Discount. Market value, book value methods. Journal entries. Debt to equity ratio. 10-20  Number Content Time Range (minutes) E13-14 (AICPA adapted). Convertible Bonds. Premium. Straight-line method for amortization. Stock split. Book value meth