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1. Narrated Slides (Chapter Content)
2. iPod Content (Chapter Content)
| LO 1 | Compare bond financing with stock financing. |
| LO 2 | Prepare entries to record bond issuance and bond interest expense. |
| LO 3 | Compute and record amortization of bond discount. |
| LO 4 | Compute and record amortization of bond premium. |
| LO 5 | Record the retirement of bonds. |
| LO 6 | Prepare entries to account for bond sinking funds. |
| LO 7 | Assess debt features and their implications. |
| LO 8 | Compute the debt-to-equity ratio and explain its use. |
| LO 9 | Appendix 22A—Describe bond amortization using effective interest amortization. |
| LO 10 | Appendix 22B—Describe the accrual of bond interest when bond payments do not align with accounting periods. |