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Liabilities and Equity

Liabilities and Equity
3,8 (16 Anmeldelser) Read reviews
ISBN: 978-87-7681-489-2
1. udgave
Sider : 77
Pris: Gratis

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Beskrivelse

This book is the fourth of seven books which introduces the basic principles of accounting.

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Om bogen

  1. Anmeldelser
  2. Beskrivelse
  3. Indholdsfortegnelse
  4. Om forfatteren
  5. Embed

Anmeldelser

Mr. Kombra Young Kui, PNG ★★★★★

The book content is made very simple, easy to comprehend, user friendly, in other words the subjects are made simpler to understand by students.

Gloria A. Thomas ★★★★★

Downloaded this book and recommended this to my classmates also. We are taking Management Accounting and this book has been of big help to us.

Beskrivelse

This book is the fourth of seven books which introduces the basic principles of accounting. This book introduces accounting for current liabilities, such as, notes payable, contingent liabilities, and employer responsibilities related to payroll. Long-term obligations are introduced relating to long-term notes, present and future values, annuities, and bonds. Contractual commitments and capital leases are also discussed. Accounting for corporate equity, common and preferred stock, cash and stock dividends, stock splits, treasury stock, and the statement of stockholders’ equity are also presented.

Indholdsfortegnelse

Part. 1 Current Liabilities and Employer Obligations

1. Current Liabilities
1.1 The Operating Cycle
1.2 Illustrations of Typical Current Obligations

2. Notes Playable
2.1 A Few Words About Interest Calculations that May Save You Some Money

3. Contingent Liabilities
3.1 Accounting for Contingent Liabilities
3.2 Timing of Events
3.3 Warranty Costs

4. Payroll
4.1 Gross Earnings
4.2 Net Earnings
4.3 The Journal Entry for Payroll
4.4 Employer Payroll Taxes and Contributions
4.5 Annual Reports
4.6 Accurate Payroll Systems

5. Other Components of Employee Compensation
5.1 Pension Plans
5.2 Other Post Retirement Benefits

Part. 2 Long-Term Obligations
6. Long-Term Notes
6.1 How do I Compute the Payment on a Note?
6.2 Future Value
6.3 Present Value
6.4 Annuities
6.5 Returning to the Original Question
6.6 A Few Final Comments on Future and Present Value

7. Bond Payable

8. Accounting for Bonds Payable
8.1 Bond Issued at Par
8.2 Bond Issued at Premium
8.3 Bond Issued at a Discount

9. Affective-Interest Amortization Methods
9.1 The Premium Illustration
9.2 The Discount Illustration

10. Bonds Issued Between Interest Dates and Bond Retirement
10.1 Year-end Interest Accruals
10.2 Bonds may be Retired Before Scheduled Maturity

11. Analysis, Commitments, Alternative Financing Arrangements, Leases, and Fair Value Measurements
11.1 Contractual Commitments and Alternative Financing Arrangements
11.2 Capital Leases
11.3 The Fair Value Measurement Option

Part. 3 Corporate Equity Accounting

12. The Corporate Form of Organization

13. Common and Preferred Stock
13.1 Typical Common Stock Features
13.2 Possible Preferred Stock Features
13.3 What is Par?
13.4 A Closer Look at Cash Dividends
13.5 The Presence of Preferred Stock

14. Treasury Stock

15. Stock Splits and Stock Dividends
15.1 Stock Dividends

16. Statement of Stockholders’ Equity

17. Appendix

Om forfatteren

Larry M. Walther, Ph.D., CPA, CMA, is the Ernst & Young Professor and Head of the School of Accountancy at Utah State University. Dr. Walther has authored numerous accounting textbooks and articles, and has served as director and/or consultant to a number to a number of public and nonpublic companies. Dr. Walther obtained his Ph.D. in accounting from Oklahoma State University and has public accounting experience with Ernst & Young. He currently serves as the accounting accreditation committee of the AACSB and is past president for the federation of schools of accountancy.

Dr. Chris Skousen obtained his Ph.D. at Oklahoma State University. He earned MBA and BA degrees from Utah State University. Dr. Skousen gained public accounting auditing experience with KPMG in their Portland, Oregon office, and as an intern in their in Düsseldorf, Germany office, and at Squire & Co. Dr. Skousen has taught accounting at Utah State University, The University of Texas at Arlington, Oklahoma State University, and Brigham Young University-Idaho. He has published in Accounting Horizons, Behavior Research in Accounting, Accounting and the Public Interest, and other journals.

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