Q6SE_1

Question

Journalizing bond transactions

Power Company issued a $1,000,000, 5%, 5-year bond payable at face value on

January 1, 2018. Interest is paid semiannually on January 1 and July 1.

Requirements

1. Journalize the issuance of the bond payable on January 1, 2018.

2. Journalize the payment of semiannual interest on July 1, 2018.

Step-by-Step Solution

Verified
Answer

Answer:

The cash account is debited with $1,000,000, and the 5% bonds payable charge is

credited with $1,000,000.

1Step 1: Definition of journal entry

Journal entry is the recording of the financial information by using the accounting language.

2Step 2: Journal entry of the issue of bond
Date
Particulars
Debit
Credit
January 1, 2018
Cash
$1,000,000


5% Bonds Payable

$1,000,000


(Being Entry of the issue of

bonds)