Expected interest payments on BS

Hi all, recently started studying accounting and confused about debt and interest payments.

If I borrow short term 100k, it shows up as a liability + cash increase. As we pay this off, the liability decreases and we incur expenses on the IS.

Am I misunderstanding here or does this not account for the expected interest payment? What I mean is, maybe you borrowed from a loanshark charging you 250% interest. So the BS won't tell you this right? So if you're unsuspecting and assume a normal 5% interest let's say, then you could really misunderstand the company's future financial situation?

1 Comments
 

Ullam aut ipsum rem minus consequatur nesciunt. Et ut rerum dolor et maxime. Occaecati error asperiores dolores rem doloremque vitae.

Optio suscipit vel magnam aut et eum. Facilis voluptatibus sint officiis enim officiis quo. Assumenda cum vitae necessitatibus eum. Et cupiditate eveniet sapiente impedit.

Delectus quasi possimus ex voluptatem rerum veritatis. Voluptatibus atque est quo perspiciatis.

Career Advancement Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Morgan Stanley 08 97.8%
  • Goldman Sachs 02 97.3%

Overall Employee Satisfaction

August 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.4%
  • Banco Santander 02 97.8%
  • BMO Capital Markets 12 97.3%

Professional Growth Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.4%
  • Goldman Sachs 01 97.8%
  • JPMorgan No 97.3%

Total Avg Compensation

August 2026 Investment Banking

  • Vice President (16) $429
  • Associates (49) $260
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (25) $178
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (75) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”