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When There Are Multiple Support Departments Within an Organisation,it Is

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When there are multiple support departments within an organisation,it is common to use journal entries to transfer-in costs from one department to another.What are some of the points to remember about these costs?
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Definitions:

Discount

A reduction from the full amount or value of an item or security, often applied to bonds sold below their face value or to promote sales of products.

Coupon Interest Rate

The percentage of a bond's value that is paid out in interest to the bondholder annually, identical to the coupon rate.

Yield To Maturity

The total return anticipated on a bond if it is held until it matures, considering all interest payments and the repayment of principal.

Par Value

The face value or nominal value of a bond, share of stock, or other financial instrument, usually representing its value upon issuance.

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