Examlex
Which of the following would both make the interest rate on a bond higher than otherwise?
Net Method
An accounting approach that records transactions after deducting any discounts, rather than recording them at their gross amount and including the discounts as a separate item.
Purchase Discounts
Price reductions given by suppliers to buyers as an incentive for early payment of their purchase invoices.
Journalize
The process of recording business transactions in the journal, making note of the debit and credit of each transaction as per double-entry bookkeeping rules.
Inventory Valuation
The process of determining the monetary value of a company's inventory, using methods such as FIFO (First-In, First-Out), LIFO (Last-In, First-Out), and weighted average cost.
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