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Issue Price
The issue price is the price at which a company's securities, such as stocks or bonds, are first offered for sale to the public when they are issued.
Journal Entry
The record of a financial transaction in an accounting journal, showing the accounts and amounts debited and credited.
Adjusting Entries
Entries necessary at the end of the accounting period to measure all revenues and expenses of that period and update assets and liabilities.
Effective-Interest Method
A technique used in accounting to amortize the discount or premium on bonds payable over the life of the bonds more accurately than the straight-line method.
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