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If you were an astronomer in the closing days of the Roman Empire (say,400 a.d.) ,your main reference book would probably have been:
Total Cost of Borrowing
The entire amount that a borrower pays for a loan, including interest, fees, and any other charges.
Premium on Bonds Payable
The amount by which the bond's selling price exceeds its face value, reflecting higher interest or less risk as perceived by investors.
Face Value
The nominal or dollar value printed on a bond, note, or other financial instrument, representing the amount due at maturity.
Journal Entry
A record in the books of accounts that represents a business transaction, including information about debit and credit entries.
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