152k views
0 votes
Bronco High School issues $10 million in bonds on January 1, 2021 that pay interest semi-annually on June 30 and December 31. A portion of the bond amortization schedule appears below: Date Cash Paid Interest Expense Increase in Carrying Value Carrying Value 01/01/2021 $ 8,800,000 06/30/2021 $ 400,000 $ 440,000 $ 40,000 8,840,000 12/31/2021 400,000 442,000 42,000 8,882,000 What is the face amount of the bonds

2 Answers

4 votes

Final answer:

The face value of the bonds issued by Bronco High School is $10 million. Ford Motor Company issues a bond with a 3% interest rate, and if the market rate increases to 4%, the value of the bond decreases.

Step-by-step explanation:

The face value of the bonds issued by Bronco High School is $10 million. This is determined by understanding that bond's face value is the amount owed to the bondholder at maturity, and it is also the reference amount the issuer uses to calculate interest payments. In the case provided, Bronco High School is paying interest semi-annually on a bond initially issued at a carrying value of $8,800,000. However, the bond's face value remains $10 million irrespective of the amortization of the bond's carrying value over time.

For the Ford Motor Company's scenario:

The interest rate that Ford is paying on the borrowed funds can be determined by dividing the annual coupon payment of $150 by the face value of the bond which is $5,000. This gives us an interest rate of 3% (150/5000 = 0.03).

If the market interest rate rises from 3% to 4%, the value of the bond will decrease. This happens because new bonds being issued will offer a higher interest rate, making existing bonds paying lower interest rates less valuable.

User Juan Carlos Puerto
by
5.9k points
4 votes

Answer:

the face amount of the bonds is $10 million

Step-by-step explanation:

the journal entry to record the issuance of the bonds is:

January 1, 2021, bonds issued at a discount

Dr Cash 8,800,000

Dr Discount on bonds payable 1,200,000

Cr Bonds payable 10,000,000

the face value of the bonds = total amount of the issue, while the carrying value of the bonds = face value - discount = $10,000,000 - $1,200,000 = $8,800,000

User Brianreavis
by
5.3k points