Studying for the Final - Part 3

Journal Entries to Know:

Ch 8
Separately Stated Interest
Dividends at declaration, record and payment dates
Recording and payment of wages
Payroll Taxes and Benefits
Estimated Income Taxes
Product Warranties
Contingent Liabilities

Ch 9
Initial purchase of a long-term asset
Depreciation of a Long-Term Asset
Ordinary repair and maintenance of long-term assets
Extraordinary repair that extends useful life of assets
Additions and betterments of long-term assets
Sale/disposal of an asset at a loss
Sale of an asset at a gain

Ch 10
Bond issued at face value
Payment of bond interest
Bond issued at a discount
Bond issues at a premium
Amortization of bond discount
Retirement of bond issued at a premium with loss/gain on retirement
Retirement of bond issued at a discount with loss/gain on retirement
Conversion of bond issued at a premium
Conversion of bond issued at a discount
On signing a long-term lease
Lease payments
Estimated Pension Liabilities
Funding of Pension Liabilities
Estimated Post-Retirement Benefits
Funding of Post-Retirement Benefits