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Web-based case
Reference no. CF2-105-I-M
Published by:
IE Business School (2016)
Web-based case
Data source:
Field research
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This tutorial contemplates the use of bonds as financial instruments. Through the use of a depreciation calculator and a practical case example, students will analyze depreciation schedules and journal entries in order to better understand this financing option. This tutorial is separated into four sections: (1) a photo example of a bond certificate detailing the important elements; (2) a test with multiple choice questions reflecting upon both the time value of money and bond theory; (3) a bond calculator allowing for the calculation of bond depreciation schedules and associated journal entries; and (4) a focus on bonds from the investor’s perspective rather than that of the issuer.


Bonds; Depreciation schedules; Journal entries; Time value of money

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