Lesson 9: Debt and Equity Financing

Lesson Details - Lesson 9: Debt and Equity Financing

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.