Ünite Sınavı Soruları

"Bond issues that mature in installments are called ................"

Which of the following best describes the space left blank in the above sentence?

On January 2, 2019 Anadolu Co. issued bonds for 150,000 TL due in 5 years with 12 percent interest payable annually. At the time of issue market rate for such bonds is 12 percent. The principal amount borrowed will be paid back once at maturity. Calculate the present value (selling price) of the bonds.

Which of the following situations is the result of amortization of a discount?

Which of the following is  using for journalizing of  the payment of interest expense accured ?

Which of the following occurs when market interest rate is less than the stated interest rate of the bond issued?

Which of the following can be inferred for the bonds issued at face value?

1. The interest rate
2. Maturity date and maturity amount
3. Possible restrictions on dividends
4. Repayment plans
5. Other provisions relating to the debt

Which of the matters above does a bond indenture deal with?

1. In a balance sheet, obligations related with external financing sources named as “liabilities”.
2. Liabilities are first classified as “Current (ShortTerm) Liabilities” and “Non-Current (LongTerm) Liabilities” based on the time period in which expected debt will be paid back.
3. Short term liabilities consist of an expected outflow of resources arising from present obligations that are not payable within a year or the operating cycle of the company whichever is longer.
4. Long term liabilities consist of an expected outflow of resources arising from present obligations that are not payable within a year or the operating cycle of the company whichever is longer.

Which of the statements above related to liabilities are correct?

Which type of bonds pay no interest unless the issuing company is profitable?

Which of the following is the face amount minus any unamortized discount or plus any unamortized premium?

Which of the following is the term that used for the bonds that issued in the name of the owner?

Which of the following is false about long-term liabilities?

Which type of liability is not payable within a year or the operating cycle of the company whichever is longer?

Which type of bonds are backed by a pledge of some collaterals?

1. Different face amount
2. Interest rates
3. Interest payment dates
4. Maturity dates

Bonds can be classified into different categories depending on which of the above?