On January 1, 20x1,  ABC Co. issued 1,000, ₱4,000, 12%, 3-year bonds. Principal is due on December 31, 20x3 but interests are due annually every year-end. The effective interest rate is 10%. The bonds payable will be presented in the Dec 31, 20X2 balance sheet as: PV of P1 at 12% for 3n = . 71178                           PV of P1 at 10% for 3n = .75131 PV ordinary annuity at 12% for 3n =  2.40183      PV ordinary annuity at 10% for 3n = 2.48685     Current liability of 4,072,703 Current liability of 4,000,000 Non current liability of 4,000,000 Non current liability of 3,928,569

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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On January 1, 20x1,  ABC Co. issued 1,000, ₱4,000, 12%, 3-year bonds. Principal is due on December 31, 20x3 but interests are due annually every year-end. The effective interest rate is 10%. The bonds payable will be presented in the Dec 31, 20X2 balance sheet as:

PV of P1 at 12% for 3n = . 71178                           PV of P1 at 10% for 3n = .75131
PV ordinary annuity at 12% for 3n =  2.40183      PV ordinary annuity at 10% for 3n = 2.48685

 
 
Current liability of 4,072,703
Current liability of 4,000,000
Non current liability of 4,000,000
Non current liability of 3,928,569
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