Intro to Bonds - Acct 2110, Auburn

in Chapter 9 (Video 4 of 11)

10 minutes

This video serves as an introduction and overview as to what bonds are, before we dive in to the good stuff.

This Video Mentioned Some Formulas

Bond Payment Amount = Face Value of the Bond * Annual Coupon Rate / # of Payments Per Year

If a bond pays semi-annually, then there are two payments per year. If it's annual, then it's just 1 payment per year.

1	Interest Bearing Notes	8:26
2	Non-interest Bearing Notes	6:16
3	Contingencies	5:58
4	Intro to Bonds You are here.	10:04
5	Discounts and Premiums	7:34
6	Selling at a Discount	7:15
7	Selling for a Premium	8:11
8	Amortization	21:42
9	Borrowing Cost	6:33
10	Interacting with Market Rates	5:30
11	Retiring Bonds	9:54

	Click Here to View All Chapter 9 Problems at Once	View
1	Bond Theory Multiple Choice	Easy
2	Liability Classification	Easy
3	Bond Issue Prices	Moderate
4	Contingent Liabilities	Moderate
5	Contingent Liabilities - Warranties	Moderate
6	Coupon and Market Rates Multiple Choice	Moderate
7	Bond Amortization	Hard
8	Bond Retirement	Hard