Debt & Equity Accounting Essentials

About this course

Master the essential building blocks of debt & equity accounting.

• 5 lessons
• 30 min
• beginner

What you'll learn

• Define debt and equity in the context of corporate financing
• Distinguish between liabilities and owners' equity on the balance sheet
• Record the initial issuance of bonds and notes payable
• Account for debt issuance costs and their amortization
• Calculate and record interest expense using the effective interest method
• Account for the amortization of bond discounts and premiums

Finishing the course

• 20 knowledge-check questions along the way, so you know the ideas stuck before you move on.
• Watching is free and needs no account. Sign in to save your progress. Pass each lesson's quiz (60%+) to earn the certificate. Each certificate has its own public verification link to share, marked quiz-verified.

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