Accounting Bonds
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| Bond | Interest bearing note | ||||
| Earnings Per Share | income earned by each share of common stock | ||||
| Bond/Trust Indenture | the underlying contract between the company issuing bonds and the bondholders | ||||
| Principal | Face value of each bond | ||||
| Term Bond | when all bonds of an issue mature at the same time | ||||
| Serial Bond | when all bonds mature over several dates | ||||
| Convertible Bond | bond that may be exchanged for other securities, such as common stock | ||||
| Callable Bond | bond that a corporation reserves the right to redeem before their maturity | ||||
| Debenture Bond | bond issued on the basis of the general credit of the corporation | ||||
| Contract/Stated/Coupon Rate | interest to be paid on the face amount of the bond | ||||
| Market/Effective Rate of Interest | rate determined from sales and purchases of other bonds | ||||
| Carrying Amount of Bonds Payable | face amount of the bonds less any unamortized discount or plus any unamortized premium | ||||
| Installment Note | debt that requires the borrower to make equal periodic payments to the lender for the term of the note | ||||
| Mortgage Note | An installment note that is secured by a pledge of the borrower’s assets | ||||
| Sinking fund | corporation issuing bond must transfer cash to a special cash fund over the life of the bond-ensures cash to pay at maturity date | ||||
| Par | value assigned to every share of stock |
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Created by:
amdavis09
on 2011-01-25