This is done with a credit journal entry to the cash account for ... you post the credit entry to is different. For example, if the terms of the loan require repayment in one year or less, you ...

This applies to loans or other debt obligations ... only works if investors purchase the bonds at par. The company's journal entry credits bonds payable for the par value, credits interest ...

In other cases, one department will make a purchase, for example supplies expense, which will be shared among several others. The appropriate journal entry for this would be an adjusting entry. The ...