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 Issued at a Premium or Discount

Bonds Issued at Face Value

Callable Bonds

Capital Contributions

Capital Stock


Common Stock

Convertible Bonds

Cumulative Preferred Stock


Debt Financing


Dividend Declaration

Dividend Preference


Dividends in Arrears

Equity Financing


Fully Amortizing Mortgage


Issued Stock

Long-Term Liabilities


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


Secured Bonds


Senior Bonds

Serial Bonds


Subordinated Bonds


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.