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Based on what you have learned in this chapter, how would you redesign the course material to make it easier to remember? Give at least two examples of ways to improve the memory-making process, and explain how each applies to the material in this class.
Effective Interest Rate
The actual rate of interest earned or paid on an investment or loan over a given period, accounting for the effect of compounding.
Bond Discount Amortized
The process of gradually writing off the discount on bonds payable over the life of the bonds, affecting interest expense on the income statement.
Bond Premium Amortization
The process of gradually expensing the premium paid over the par value of a bond over its life.
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