c14
-describe the nature of bonds and indicate the accounting for bond issuances
-describe the accounting for the extinguisher of debt
-explain the accounting for long-term notes payable
-describe the accounting for the fair value option
-indicate how to present and analyze long-term debt

bonds payable
-issuing bonds
-types of bonds
-valuation and accounting
-extinguishment of debt

long-term notes payable
-notes issued at face value
-notes not issued at face value
-special situations
-mortgage notes payable
-fair value option

reporting and analyzing liabilities
-off-balance-sheet financing
-presentation and analysis