Slide 2:
Calculation of Debenture Interest
ABC Company had $20 000 10% Debentures at 31 December 1999.
Debenture Interest for the year 2000 would be:- $________ x ___% = $________.
If $1000 Debenture Interest was paid on 30 June 2000, $________ was accrued at 31 December 2000.
Slide 3:
Calculation of Debenture Interest
ABC Company had $20 000 10% Debentures at 31 December 1999.
Debenture Interest for the year 2000 would be:- $20 000 x 10% = $2 000. If $1000 Debenture Interest was paid on 30 June 2000, $1 000 was accrued at 31 December 2000.
Slide 8:
Calculation of Dividends
Slide 15:
Calculation of Dividends
(Interim Dividend Paid)