Scenario How does Apple’s issuance of bonds and buyback of its own stock impact its accounting equation? In May 2017, Apple (NASDAQ: AAPL) filed a prospectus with the SEC, indicating that it would be issuing another $7 billion in bonds during 2017. (Apple issued $10 billion in bonds in February 2017 in the US and $1 billion in Taiwan.) With the bond proceeds, Apple will be buying back its own stock. Apple has also indicated that there will be a 10.5 percent dividend increase for its shareholders Questions Part 1 What journal entry would Apple make when it issues $7 billion in bonds? How are assets, liabilities, and equity impacted by the bond issuance? Name the account(s) impacted and whether an increase of decrease.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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How does Apple’s issuance of bonds and buyback of its own stock impact its accounting equation?
In May 2017, Apple (NASDAQ: AAPL) filed a prospectus with the SEC, indicating that it would be issuing another $7 billion in bonds during 2017. (Apple issued $10 billion in bonds in February 2017 in the US and $1 billion in Taiwan.)
With the bond proceeds, Apple will be buying back its own stock. Apple has also indicated that there will be a 10.5 percent dividend increase for its shareholders

Questions Part 1

  1. What journal entry would Apple make when it issues $7 billion in bonds?
  2. How are assets, liabilities, and equity impacted by the bond issuance?
  3. Name the account(s) impacted and whether an increase of decrease.
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