How does discount amortization affect the carrying value of a bond?

A bond with a \$3,000 discount is amortized over 10 periods. If the cash interest paid is \$2,500, what is the interest expense per period?

What is the impact of premium amortization on liabilities?

A bond pays \$1,800 in cash interest and amortizes \$300 of premium. What is the journal entry for interest expense and premium amortization?

A bond with a face value of \$200,000 is issued at 110%. What is the journal entry for the issuance?

What is the impact of discount amortization on liabilities?

If a bond has a premium of \$3,600 and is amortized over 12 periods, what is the amortization per period?

If a bond with a face value of \$50,000 is issued at 98%, what is the cash received?

A bond with a face value of \$100,000 is issued at 102% and amortized over 8 periods. Calculate the premium amortization per period and provide the journal entry for the first interest payment if the cash interest paid is \$4,500.

Why is it important to understand semiannual interest periods?