Examlex
What is bereavement overload? Who is at risk for it?
Issued at a Premium
Refers to the situation where securities, such as bonds, are sold for a price above their face value.
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.
Face Value
The nominal or dollar value printed on a financial instrument, such as a bond or stock certificate, representing its value at issuance.
Journal Entry
A record in accounting that shows a business transaction and its effects on the company's accounts.
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