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Master Bond Pricing & Amortization Techniques

This course is part of Bond Valuation & Fixed Income Mastery Specialization

Instructor: EDUCBA

Included with

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2 modules

Gain insight into a topic and learn the fundamentals.

5 hours to complete

Flexible schedule

Learn at your own pace

2 modules

Gain insight into a topic and learn the fundamentals.

5 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Calculate bond prices using present value and interest rate concepts.
Apply straight-line and effective interest methods for amortization.
Record bond transactions and analyze their impact on financial statements.

Skills you'll gain

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Build your subject-matter expertise

This course is part of the Bond Valuation & Fixed Income Mastery Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 2 modules in this course

Master bond accounting and amortization methods to accurately record and analyze financial transactions. Learn how to apply present value concepts and the effective interest method in real-world scenarios.

This course provides a practical, step-by-step approach to understanding bond pricing and amortization. You will learn how to calculate bond selling prices using present value techniques and distinguish between contract and market interest rates. Through structured numerical examples, the course covers bonds issued at par, premium, and discount, along with the preparation of accurate journal entries under accrual accounting. You will also apply both the straight-line and effective interest methods to compute interest expense and adjust bond carrying amounts. By the end of the course, you will be able to confidently analyze bond transactions, apply amortization techniques, and understand their impact on financial statements. Ideal for accounting students and professionals, this course builds strong technical skills in bond accounting and prepares you for real-world financial reporting and exams.

Module details

This module introduces the fundamental concepts of bond financing, including the nature of bonds as fixed income instruments, the distinction between contract rate and market rate, and the mechanics of bond pricing. Learners explore how economic conditions influence market interest rates and how the present value of principal and coupon payments determines the selling price of a bond at par, premium, or discount.

What's included

6 videos3 assignments

6 videosTotal 49 minutes

Introduction12 minutes
Contract Rate vs Market Rate10 minutes
Contract Rate vs Market Rate continued7 minutes
Sale Price of a Bond4 minutes
Determining the Selling Price of the Bond8 minutes
Determining the Selling Price of the Bond continued9 minutes

3 assignmentsTotal 50 minutes

Foundations of Bond Pricing30 minutes
Understanding Interest Rates in Bonds10 minutes
How Bonds Are Priced in the Market10 minutes

This module focuses on the accounting treatment of bonds issued at premium or discount, emphasizing bond carrying amount, amortization concepts, and journal entries. Learners examine both the straight-line and effective interest methods, understand the impact of amortization on financial statements, and apply accrual accounting principles to accurately record bond interest expense.