Hi guys,

I have a question regarding a journal entry for a bond...

"This is from Company A’s 10K-Report. Company A makes interest payments
annually on Dec 31 of each year.

8.625% B0nds due 2010, including
Unam0rtized premium of
4462$ and
5162$.........

2005: 304,462$
2004: 305,162$

What were the journal entries on Dec 31 2005 to record interest expense?"

Thanks!

I'm not sure you've provided enough information. For information on accounting for bonds including setting up an amortization table, see this article ACCOUNTING FOR BONDS

I've moved the article to my new site in case anyone is interested in Accounting for Bonds | eFinancialAnalysis