The value of the bond that is paid back at maturity is known as a.face value b.a

For the answer to the question above, 
It is multiple choice letter a. Face Value
In layman's term face value is the nominal value of a security of the issuer or stocks, it is the original cost of the stock shown on the certificate. For bond it is the amount paid to the holder at maturity.

how the generally accepted accounting principles would be applied, in the administrative and systems area

Explanation: