We will calculate present values using formulas and algebra, using present value tables, and using Microsoft Excel functions. We will look at various ways to calculate present value and explain when we would use each. Present value calculations are often confusing to learners partially because the topic can be introduced in many ways. The course will cover present value calculations in multiple formats. We will discuss the journal entry for issuing bonds at par value, at a discount, and at a premium.
Bonds payable, notes payable, and liabilities will introduce the concept of bonds from a corporate perspective and explain how to record the issuance of bonds and notes payable.
