Premium Only Content

Debt Issuance: Discounts, Premiums, & Issuance Costs
In this episode we dive into the accounting of debt issuance accounting. We look at what are debt issuance costs and how the new guidance provides you to net these costs against debt and amortize them over the life of the debt using the effective interest method.
We also dive into debt discounts and premiums. Everything from examples and journal entries. We also dive into excel and show how to calculate the effective interest rate as well as setup a debt amortization schedule within excel. We show how you can use the Goal-Seek Function within excel as well to solve for the effective interest method.
0:00 Intro
0:53 New Guidance
1:33 Discounts and Premiums
2:02 Journal Entries
2:29 Subsequent Accounting
2:39 Effective Interest Method
2:57 Discount Excel Example
3:57 Excel Goal Seek Function
4:28 Premium Excel Example
4:51 Yr 1 Journal Entries
5:23 Cash Flow Presentation
5:49 Close
Subscribe to my channel so you don't miss anything: https://www.youtube.com/channel/UC1Iva-1xSychaikynKjspiQ?sub_confirmation=1
If you can become a patreon: https://www.patreon.com/AccountingAcademy
-
2:20:02
Side Scrollers Podcast
18 hours agoSYDNEY SWEENEY JEANS CONTROVERSY BREAKS THE INTERNET + TWITCH APOCALYPSE + MORE | SIDE SCROLLERS
45K8 -
3:10:02
Price of Reason
12 hours agoTrump Tariffs Are GOOD? Syndey Sweeney Faces WOKE Backlash! Fantastic Four FLOPS! Mouthwashing BAN!
7502 -
19:10
GritsGG
14 hours agoSolo Warzone 30 Bomb!
2.8K1 -
LIVE
LimpStinker
1 hour agoZelda BOTW on Switch 2
14 watching -
LIVE
RECON-RAT Guns & Gaming
23 hours ago $0.02 earnedRECON-RAT - Battlefield Marathon! - BF1 -BFV - BF2042
30 watching -
1:54:08
The Michelle Moore Show
19 hours ago'Medical Preparedness...Your Gateway to Freedom, Foods Parasites Hate, and more' Guest, Dr. Shawn Rowland, Founder of Jase Medical: The Michelle Moore Show (July 29, 2025)
12.2K8 -
15:05
The Pascal Show
11 hours ago $0.89 earnedHOLY SH*T! The Missing Minute From Epstein’s Jail Video Has Been FOUND
5.53K5 -
LIVE
Lofi Girl
2 years agoSynthwave Radio 🌌 - beats to chill/game to
187 watching -
2:14:32
Inverted World Live
9 hours agoHarvard Astronomer Says Hostile Alien Spaceship Heading Toward Earth | Ep. 82
220K50 -
2:29:34
Brandon Gentile
4 days agoHow To Retire 10 Years Early with Just 0.1 Bitcoin
9.44K6