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(Tahvil lemleri in Giriler) Aada iki bamsz durum sunulmaktadr.
1. 1 Ocak 2017'de Simon Company, 200.000 $'lk %9'luk, 10 yllk nominal tahvil ihra etti. Faiz 1
Nisan, 1 Temmuz, 1 Ekim ve 1 Ocak tarihlerinde ayda bir denir.
2. 1 Haziran 2017'de Garfunkel Company, 1 Ocak tarihli 100.000 $'lk %12'lik, 10 yllk tahviller
ihra etti.
Talimatlar: Bu iki bamsz durumun her biri iin, aadakileri kaydetmek zere gnlk kaytlar hazrlayn:
1) Tahvil ihrac
2) 1 Temmuz'da faiz demesi
3) 31 Aralk faiz tahakkuku

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