Desktop version
Home
Accounting
>>
Liabilities and Equity
Current Liabilities and Employer Obligations
Current Liabilities
The Operating Cycle
Illustrations of Typical Current Obligations
Notes Playable
A Few Words About Interest Calculations that May Save You Some Money
Contingent Liabilities
Accounting for Contingent Liabilities
Timing of Events
Warranty Costs
Payroll
Gross Earnings
Net Earnings
The Journal Entry for Payroll
Employer Payroll Taxes and Contributions
Annual Reports
Accurate Payroll Systems
Other Components of Employee Compensation
Pension Plans
Other Post Retirement Benefits
Long-Term Obligations
Long-Term Notes
How do I Compute the Payment on a Note?
Future Value
Present Value
Annuities
Returning to the Original Question
A Few Final Comments on Future and Present Value
Bond Payable
Accounting for Bonds Payable
Bond Issued at Par
Bond Issued at Premium
Bond Issued at a Discount
Affective-Interest Amortization Methods
The Premium Illustration
The Discount Illustration
Bonds Issued Between Interest Dates and Bond Retirement
Year-end Interest Accruals
Bonds may be Retired Before Scheduled Maturity
Analysis, Commitments, Alternative Financing Arrangements, Leases, and Fair Value Measurements
Contractual Commitments and Alternative Financing Arrangements
Capital Leases
The Fair Value Measurement Option
Corporate Equity Accounting
The Corporate Form of Organization
Common and Preferred Stock
Typical Common Stock Features
Possible Preferred Stock Features
What is Par?
A Closer Look at Cash Dividends
The Presence of Preferred Stock
Treasury Stock
Stock Splits and Stock Dividends
Stock Dividends
Statement of Stockholders' Equity
>>
Academic library - free online college e textbooks - info{at}ebrary.net - © 2014 - 2023