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1 Haziran'da Surge Corporation, 100.000 $'lk %9'luk 5 yllk tahvil ihra etti. Tahviller 1 Haziran...

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Accounting

1 Haziran'da Surge Corporation, 100.000 $'lk %9'luk 5 yllk tahvil ihra etti. Tahviller 1 Haziran 2011 tarihlidir. Tahviller 96 TL'den ihra edilmi olup, 1 Aralk ve 1 Haziran tarihlerinde faiz demektedir. Tahvillerin ihra kayt defterindeki girii:

Birini se:

a. BOR: Nakit, 100.000 / KRED: denecek Senetler, 100.000

b. BOR: Nakit, 96.000 / BOR: denecek Tahvil skontosu, 4.000 / KRED: denecek Tahvil, 100.000

c. BOR: Nakit, 104.000 / KRED: denecek Tahvil Faizi, 4.000 / KRED: denecek Tahvil, 100.000

d. BOR: Nakit, 96.000 / BOR: Tahvil Faiz Gideri, 4.000 / KRED: denecek Senetler, 100.000

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