Bonos: pasivos a largo plazo

IE code:
Language:   Spanish
also available in English
Est. dedication time:
40 minutes
Academic Area:
Type of publication:
Technical Note
Bonds, Depreciation schedules, Journal entries, Time value of money


This tutorial contemplates the use of bonds as financial instruments. Through the use of a depreciation calculator and a practical case example students will analyze depreciation schedules and journal entries in order to better understand this financing option.

This tutorial is separated into four sections:

- a photo example of a bond certificate detailing the important elements
- a test with multiple choice questions reflecting upon both the time value of money and bond theory
- a bond calculator allowing for the calculation of bond depreciation schedules and associated journal entries
- a focus on bonds from the investor&rsquos perspective rather than that of the issuer

Author's comments

While developing this multimedia material I was concerned about the complexity of the accounting registrations involved. However the possibility of pursuing a multimedia environment allows the student to focus on the principle without getting lost in technicalities. In this way the availability of this documentation facilitates the teaching of accounting for bonds.