Bookkeeping of issuing bonds refers to a series of accounting treatments that enterprises or governments need to carry out after issuing bonds. In this process, it will involve issues such as bond issuance, interest calculation and payment, and bond redemption. It needs to be recorded and reported in accordance with relevant national laws and accounting standards to ensure the compliance, timeliness and accuracy of bond issuance and interest payment.
Issuing bonds means that enterprises or governments issue bonds to the market to raise funds. When issuing bonds, it is necessary to determine the important parameters such as the type, face value and issue interest rate of bonds, and record these parameters in the bond securities register. After issuing bonds, enterprises or governments need to issue bonds according to the issuance plan, and record the information such as the number, type and face value of bonds in the accounting vouchers for bond issuance.