Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide
by R. Venkata Subramani
QUESTIONS
Theory questions
1. What do you mean by an interest rate swap? What are the different types of interest rate swaps?
2. Are interest rate swaps part of interest rate derivatives? Justify.
3. Can an interest rate swap be designated as a hedging instrument?
4. Explain the significant events in the trade life cycle of an interest rate swap. What journal entries are passed in each of such events?
Journal questions
1. Interest rate swap—Exercise 1

Prepare
Journal entries, general ledgers, trial balance, income statement, and balance sheet.
2. Interest rate swap—Exercise 2

Prepare
Journal entries, general ledgers, trial balance, income statement, and balance sheet.
3. Interest rate swap—Exercise 3


Prepare
Journal entries, general ledgers, trial balance, income statement, and balance sheet.
4. Interest rate swap—Exercise 4


Prepare
Journal entries, general ledgers, trial balance, ...
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