The Journal Entry to Record the Issuance of Bonds at a Discount

question 176

Multiple Choice

The journal entry to record the issuance of bonds at a discount will include a

• A)debit to Cash for the face amount of the bonds.
• B)debit to Cash for the face amount of the bonds plus the amount of the discount.
• C)debit to Cash for the face amount of the bonds minus the amount of the discount.
• D)credit to Cash for the face amount of the bonds.

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Definitions:

Bicuspid Valve

Also known as the mitral valve, it is a valve in the heart between the left atrium and left ventricle that allows blood to flow one way only, from the atrium into the ventricle.

Vein

A blood vessel that carries blood toward the heart.

Automated External Defibrillator

A portable device that delivers an electric shock through the chest to the heart to stop an irregular heart rhythm and allow a normal rhythm to resume during sudden cardiac arrest.

Abbreviation

A pared-down form of a word or phrase.