Symptoms of a hiccup. Some of the signs and symptoms accompanying a hiccup caused due to a diaphragm spasm are listed below: Hiccups may occur as an audible squeak, chirp, or a âhicâ sound. If it is suppressed, then patients may elicit a quick inhaling sniff, sigh, or gasp.
Equity accounts, like liabilities accounts, have credit balances. This means that entries created on the left side (debit entries) of an equity T-account decrease the equity account balance while journal entries created on the right side (credit entries) increase the account balance.
That is, the equity component is the fair value of the convertibledebt without the liability component Accounting at Time of Issuance To illustrate the accounting for convertible debt, assume that Roche Group (DEU) issues2,000 convertible bonds at the beginning of 2011.