159.Describe the journal entries required to record the issuance of bonds at a discount and the payment of bond interest, including any applicable amortization.
160.Explain the amortization of a bond discount. Identify and describe the amortization methods available.
161.Explain how to record the issuance and sale of a bond between interest payment dates.
162.Explain the accounting procedures when a bond's interest period does not coincide with the issuer's accounting period.
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