The Journal Entry a Company Records for the Issuance of Bonds

question 142

Multiple Choice

The journal entry a company records for the issuance of bonds when the contract rate is greater than the market rate would be

• A) debit Bonds Payable, credit Cash
• B) debit Cash and Discount on Bonds Payable, credit Bonds Payable
• C) debit Cash, credit Premium on Bonds Payable and Bonds Payable
• D) debit Cash, credit Bonds Payable

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Definitions:

Quality of Life

A multi-dimensional concept that usually includes subjective evaluations of both positive and negative aspects of life.

Registered Nurse

A nurse who has completed a nursing program and met the requirements outlined by a country, state, province, or similar government-authorized licensing body.

Evidence-Based Practice

The combination of healthcare professionals' knowledge, the values and preferences of the patient, and the most current and relevant research evidence in making decisions regarding the care of a patient.

Nurse Manager

A registered nurse who supervises nursing staff and manages the patient care units, involved in policy development, personnel management, and financial planning.