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Amortizacin de primas El primer da del ao fiscal, una empresa emite un bono...

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Accounting

Amortizacin de primas

El primer da del ao fiscal, una empresa emite un bono de $6 000 000, al 6 %, a 5 aos que paga un inters semestral de $180 000 ($6 000 000 6 % ), y recibe $6 300 000 en efectivo.

Utilizando la amortizacin en lnea recta, registre en el diario el primer pago de intereses y la amortizacin de la prima del bono relacionado. Si un cuadro de cantidad no requiere una entrada, djelo en blanco.

Cuentas por pagarEfectivoDescuento sobre bonos por pagarGastos por interesesIntereses por pagarGastos por intereses

 Gastos por intereses Gastos por intereses

Cuentas por pagarBonos por pagarDescuento sobre bonos por pagarPrima sobre bonos por pagarInters por pagarPrima sobre bonos por pagar

 Prima sobre Bonos por Pagar Prima sobre Bonos por Pagar

Cuentas por pagarBonos por pagarEfectivoPrima sobre bonos por pagarIntereses GastosEfectivo

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