Record the loan payment. Unamortized loans are repaid ... In business accounting, notes receivable are... What Is the Journal Entry if a Company Pays Dividends With Cash? What Is the Journal ...

This applies to loans or other debt obligations ... only works if investors purchase the bonds at par. The company's journal entry credits bonds payable for the par value, credits interest ...

Companies must also record separate journal entries each time they make payments ... The accounting is the same for payments of loan principal; however, instead of debiting the interest payable ...