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If ,then
Issuance
The process of distributing new or existing securities for sale to investors.
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.
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