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What Is the Difference Between an A-B Design and an A-B-A-B

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What is the difference between an A-B design and an A-B-A-B design?

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Definitions:

Interest Payable

A liability account showing the amount of interest expense that has been incurred but not yet paid out in cash.

Bonds Payable

A long-term liability representing borrowed funds that a company is obligated to repay to bondholders, generally with periodic interest payments.

Premium on Bonds Payable

This refers to the amount by which the bond's selling price exceeds its face value.

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