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A $500,000 bond issue on which there is an unamortized discount of $20,000 is redeemed for $475,000. Journalize the redemption of the bonds.
Competencies Model
A framework identifying the specific abilities and skills required for successful performance in a job or profession.
Learning Professionals
Individuals specialized in the design, implementation, and assessment of educational programs and learning processes.
Organizational Learning
The process by which an organization acquires, develops, and transfers knowledge, skills, and behaviors through its people, enhancing its capabilities and effectiveness.
Divisional Learning
Learning that occurs within a specific division or department of an organization, focusing on knowledge and skills relevant to that division’s objectives.
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