Examlex
Recently, Democrats and Republicans have battled over balancing the budget and health care reform, with each side believing that their agenda is the best. This struggle between the two political parties is an example of:
Bonds
Long-term debt securities issued by corporations or governments, promising to pay the holder a specified amount of interest over a set period and to repay the principal at maturity.
General Journal Entry
An entry in the general journal that records financial transactions in the order they occur, detailing debit and credit entries for accounting.
Effective Interest Method
The effective interest method is an accounting practice used to amortize bond premiums or discounts over the life of the bond, producing a constant rate of interest over the period.
Semiannual Interest Date
The twice-yearly date on which interest payments are made to bondholders or lenders.
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