The Entry to Record the Issuance of Bonds at Face

question 87

Multiple Choice

The entry to record the issuance of bonds at face value includes

• A)a credit to Bond Interest Payable.
• B)a debit to Bond Interest Expense.
• C)a credit to Bond Payable.
• D)a debit to Bond Interest Payable.

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Definitions:

Authorization Cards

Documents signed by employees to show support for union representation, often used in the process of forming or certifying a new union.

Bargaining Unit

A collection of workers who share common interests and are represented by a single union in negotiations with their employer.

NLRB

The National Labor Relations Board, a federal agency overseeing the enforcement of U.S. labor laws in relation to collective bargaining and unfair labor practices.

NLRB Certification

The official recognition by the National Labor Relations Board that a labor union is the authorized representative of a group of employees for collective bargaining purposes.