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Text:

Accounting for Long-term Assets, Long-term Debt, and Leases  [pdf]

Videos:
Present Values and Future Values

Debt Basics

Bonds

Capitalizing Operating Leases

Exercises:

Present Values-    
db.wbn.pv.010 Applying present and future values for college savings

db.wbn.pv.020 Applying present values for car purchase

db.wbn.pv.030 Applying future values for retirement savings

db.wbn.pv.040 Applying present and future values for college savings
      

Debt Basics-    
db.wbn.basics.010 Recording entries and identifying their financial-statement effects (Bischoff Global Sportswear and Intel)

db.wbn.basics.020 Recording entries based on company disclosures and determining their financial-statement effects (Darden Restaurants)
      

Bonds-   
db.wbn.bonds.010 Computing bond amortization tables and entries with discount

db.wbn.bonds.011 Computing bond amortization tables and entries with premium

db.wbn.bonds.020 Applying bond concepts: biannual interest payments

db.wbn.bonds.030 Computing interest, recording entries, and identifying financial statement effects
      

Leases-    
db.wbn.leases.010 Determining lease measures and entries

db.wbn.leases.020 Applying present and future values and car leasing concepts

db.wbn.leases.030 Determining lease measures and entries 

db.hun.leases.010 Analyzing leases