Chapter 14 continues the discussion related to liabilities. Specifically, the chapter’s focus is on the accounting treatment of long-term liabilities. The long-term liabilities discussed are bonds and notes.

As such, the chapter lecture is presented in two parts as follows (Note: To view the lecture material on an IOS device, you will need to download the Articulate Mobile Player from the App Store):

Bonds (25:42 minutes); PDF Handout

Long-Term Notes (15:28 minutes); PDF Handout

* Assigned Exercises*:

Exercise 14-2 (8:55 minutes); PDF Handout

Exercise 14-6 (4:34 minutes); PDF Handout

Exercise 14-9 (9:01 minutes); PDF Handout

Exercise 14-11 (7:28 minutes); PDF Handout

Exercise 14-16 (3:45 minutes); PDF Handout

Exercise 14-18 (5:05 minutes); PDF Handout

Exercise 14-21 (1:13 minutes); PDF Handout

**Assigned Problems:**

Problem 14-1 (5:35 minutes); PDF Handout

Problem 14-4 (3:36 minutes); PDF Handout

Problem 14-5 (11:41 minutes); PDF Handout

Problem 14-8 (5:32 minutes); PDF Handout

Problem 14-12 (5:22 minutes); PDF Handout

Problem 14-15 (2:23 minutes); PDF Handout