Lesson 9: Debt and Equity Financing

Lesson Details

Video Lessons

Below are the lesson presentation videos. Each lesson is organized in a series of video segments (i.e., Part 1, Part 2, Etc.). Please watch the videos one after another in order. Upon completion, navigate to the next lesson. We strongly suggest you take the practice quizzes as we present them below to test your understanding of the content.

Part 1

Part 2

Part 3

Part 4

Part 5

Part 6

Know Your Words

Accounting is the language of business. To become proficient in accounting, you must understand each term associated with each accounting concept. Every lesson has a specific set of words, which will always be listed here at the end of each lesson. Simply click on a word to display the definition within our glossary. We urge you to take the neccesary time to carefully study each term before taking any assessment.

Bond Exchange

Bond Indenture

Bonds

Bonds Issued at a Premium or Discount

Bonds Issued at Face Value

Callable Bonds

Capital Contributions

Capital Stock

Collateral

Common Stock

Convertible Bonds

Cumulative Preferred Stock

Debentures

Debt Financing

Default

Dividend Declaration

Dividend Preference

Dividends

Dividends in Arrears

Equity Financing

Foreclosure

Fully Amortizing Mortgage

Interest

Issued Stock

Long-Term Liabilities

Maturity

Mortgage Loan

Mortgage Note

Mortgage Note Payable

Mortgage-Backed Bonds

Non-Cumulative Preferred Stock

Outstanding Stock

Paid in Capital in Excess of Par

Par Value

Preferred Stock

Principal

Secured Bonds

Security

Senior Bonds

Serial Bonds

Shares

Subordinated Bonds

Term

Term Bonds

Trust Deed

Unsecured Loan

Additional Lesson Resources


Below are two additional resources to help you learn the material. The most important of these resources is the Lesson Notes, which we provide via a PDF (see link below). The Lesson Notes contain the important slides of the presentation. We strongly suggest you print out this PDF and follow along during the presentations. Making notes on the slides about key concepts will help you cement the concepts in your mind at a quicker pace. We also provide a supplemental textbook for your review. Most students NEVER use the textbook in this course; however, it is here if you want to refer to a particular concept.