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Pfadt Inc.had $600,000 par of 8% bonds payable outstanding on January 1,2011 due January 1,2015 with an unamortized discount of $12,000.Senat is a 90%-owned subsidiary of Pfadt.On January 2,2011,Senat Corporation purchased $150,000 par value of Pfadt's outstanding bonds for $152,000.The bonds have interest payment dates of January 1 and July 1.Straight-line amortization is used.
-Bonds Payable appeared in the December 31,2011 consolidated balance sheet of Pfadt Corporation and Subsidiary in the amount of
Psychodynamic
A psychological perspective that emphasizes unconscious psychological processes and contends that childhood experiences significantly influence adult personality.
Behavioural Theories
Theories that focus on explaining human behavior through observation and learning, rather than internal psychological processes.
Traffic Regulations
Laws and rules designed to govern the movement of vehicles and pedestrians, ensuring safety and order on the road.
Driving
The controlled operation and movement of a motor vehicle, including cars, motorcycles, trucks, and buses, on a roadway.
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