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Chapter 10: Reporting and Analyzing Liabilities – Study Notes

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Types of Liabilities

  • Guided course
    Types of Liabilities
    08:17

Notes Payable

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    Long-term Note Payable:Maturity
    04:36
  • Guided course
    Long-term Note Payable:Interest Expense
    07:35
  • Guided course
    Acquiring Notes Payable
    04:40

Current Portion of Long Term Debt

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    Current Portion of Long Term Debt
    07:38
  • Guided course
    Current Portion of Long Term Debt (Year 2)
    05:26

Contingent Liabilities

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    Contingent Liabilities and Gains
    07:27

Introduction to Bonds and Bond Characteristics

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    Bond Payable Definitions
    06:26
  • Guided course
    Bonds Payable:Bond Prices as a Percentage of Face Value
    09:08

Face Value Bonds

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    Issuing Face Value Bonds
    07:36
  • Guided course
    Face Value Bonds:Interest Expense and Cash
    03:29
  • Guided course
    Face Value Bonds:Repaying Principal at Maturity
    02:20

Discount on Bonds

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    Discount Bonds:Interest Expense, Amortization, and Interest Payable
    04:28
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    Discount Bonds:Repaying Principal at Maturity
    02:52
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    Discount Bonds:Interest Expense, Amortization, and Cash
    09:10

Premium on Bonds

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    Premium Bonds:Repaying Principal at Maturity
    03:02
  • Guided course
    Issuing Bonds at a Premium
    07:12
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    Premium Bonds:Interest Expense, Amortization, and Interest Payable
    04:38

Straight Line Amortization of Bond Premium or Discount

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    Straight Line Amortization:Bond Premium
    04:07
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    Straight Line Amortization:Bond Discount
    02:34
  • Guided course
    Straight Line Amortization:Bond Discount
    03:27

Effective Interest Amortization of Bond Premium or Discount

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    Important Equations for the Effective Interest Method of Bond Amortization
    04:24
  • Guided course
    Effective Interest Method:Amortization Table
    14:58
  • Guided course
    Effective Interest Method:Interest Expense Journal Entries
    02:43

Redeeming Bonds before Maturity

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    Redeeming Bonds Before Maturity
    09:36
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    Redeeming Bonds Before Maturity
    04:20

Ratios: Times Interest Earned (TIE)

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    Ratios: Times Interest Earned (TIE)
    03:44

GAAP vs. IFRS: Liabilities

  • Guided course
    GAAP vs. IFRS: Liabilities
    03:02