A Company Issued 8%,15-Year Bonds with a Par Value of $550,000

question 147

Multiple Choice

A company issued 8%,15-year bonds with a par value of $550,000 that pay interest semiannually.The market rate on the date of issuance was 8%.The journal entry to record each semiannual interest payment is:

• A)Debit Bond Interest Expense $22,000; credit Cash $22,000.
• B)Debit Bond Interest Expense $44,000; credit Cash $44,000.
• C)Debit Bond Interest Payable $22,000; credit Cash $22,000.
• D)Debit Bond Interest Expense $550,000; credit Cash $550,000.
• E)No entry is needed,since no interest is paid until the bond is due.

Appreciate the differences and applications of logical concepts between formal logic and everyday discourse.

Know how to define and identify a tautology in the context of statement logic.

Understand and apply the conditional logical operation and its implications.

Grasp the concept of negation in logical expressions and its representation in truth tables.

---

Definitions:

Training and Development

Organizational activities aimed at enhancing the skills, knowledge, and capabilities of employees.

Needs Assessment

A process used to identify gaps between current conditions and desired states, often employed in organizational or educational settings.

Training Control System

A structured approach to manage and evaluate the effectiveness of training programs within an organization.

Human Resource Analysis

The process of evaluating the components of the human resource function to identify areas for improvement and alignment with business strategies.