Lecture Financial accounting (10th edition): Chapter 11 - Pratt, Peters
Chapter 11 - Long-term liabilities: Notes, bonds, and leases. This chapter list three major long-term liability categories and identify key financial ratios relied upon to assess the importance of these liabilities as a form of financing; list three basic contractual forms that underlie long-term liabilities, and in each case show how the effective interest rate is computed.