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A short course of lectures
«Liabilities and Equity»

The Discount IllustrationStock Splits and Stock DividendsCommon and Preferred StockThe Journal Entry for PayrollOther Post Retirement BenefitsThe Fair Value Measurement OptionCurrent Liabilities and Employer ObligationsWhat is Par?Affective-Interest Amortization MethodsBonds Issued Between Interest Dates and Bond RetirementThe Premium IllustrationTreasury StockAccounting for Bonds PayableWarranty CostsContractual Commitments and Alternative Financing ArrangementsCapital LeasesCorporate Equity AccountingBond Issued at a DiscountAccounting for Contingent LiabilitiesBond Issued at PremiumLong-Term ObligationsCurrent LiabilitiesIllustrations of Typical Current ObligationsA Few Words About Interest Calculations that May Save You Some MoneyEmployer Payroll Taxes and ContributionsContingent LiabilitiesGross EarningsHow do I Compute the Payment on a Note?Future ValueAccurate Payroll SystemsThe Operating CycleBond Issued at ParLong-Term NotesA Closer Look at Cash DividendsYear-end Interest AccrualsBond PayableTypical Common Stock FeaturesStatement of Stockholders' EquityPayrollAnalysis, Commitments, Alternative Financing Arrangements, Leases, and Fair Value MeasurementsTiming of EventsReturning to the Original QuestionNet EarningsOther Components of Employee CompensationA Few Final Comments on Future and Present ValuePresent ValueAnnual ReportsStock DividendsNotes PlayablePension PlansThe Presence of Preferred StockBonds may be Retired Before Scheduled MaturityAnnuitiesPossible Preferred Stock FeaturesThe Corporate Form of Organization
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