To receive an ACLS course completion card using this program, students successfully must complete three parts: 1  HeartCode ACLS Part 1. Upon successful completion of the online portion, including the written exam, students receive a Part 1 certificate of completion, which must be presented for parts 2 and 3.
A payable (such as interest payable) can be either a long term or current liability, to find out which consider the definitions of each. Current liability is any liability that will be fully paid within one year (or less) or one accounting period. Long term liability is any liability that will take more than one year or accounting period to be fully paid.
When a loan agreement states the interest rate per annum, this simply means the annual interest rate on the loan. On a company's balance financial statements, interest payable per annum would refer to the amount of money the company owes each year on a loan.or example, if a loan agreement states that interest on a $100 loan is a flat 5 percent, then when the borrower repays the lender, the borrower will owe the lender the original $100, plus $5 as an interest payment.