Examlex
How do achievement tests differ from aptitude tests?
Journal Entry
A record in accounting that notes the details of a financial transaction in terms of debits and credits to the accounts.
Discount on Bonds Payable
The difference between the face value of a bond and its selling price when the bond is sold for less than its face value.
Bonds Payable
Long-term liabilities represented by promissory notes issued by a company to raise capital, to be repaid at a future date.
Installment Note
A debt instrument that requires the borrower to make regular payments (installments) of principal and interest over a set period until the total debt is paid.
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