ACCT 2050 at University of Minnesota--Twin Cities

8. Retiring Bonds

in Topic 11 (Video 8 of 8)
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A bond can be taken out of circulation by reaching its maturity date and being paid off, or by the company calling the bond early for a stated price. When the bond is called early, it's possible that we may need to recognize a gain or a loss on that bond.

This Video Mentioned Some Formulas

Bond Face Value
+ Unamortized Premium
– Unamortized Discount
Bond Carrying Value
Bond Carrying Value
– Cash Paid to Retire
Gain / Loss on Retirement of Bond

The Rest Of The Videos

1 Intro to Bonds 10:04
2 Discounts and Premiums 7:34
3 Selling at a Discount 7:15
4 Selling for a Premium 8:11
5 Amortization 21:42
6 Borrowing Cost 6:33
7 Interacting with Market Rates 5:30
8 Retiring Bonds
You are here. 		9:54
Topic 12 →

Topic 11 Practice Problems

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1 Bond Theory Multiple Choice Easy
2 Bond Issue Prices Moderate
3 Coupon and Market Rates Multiple Choice Moderate
4 Bond Amortization Hard
5 Bond Retirement Hard
← Topic 10

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