Liabilities and Equity

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77 pages
Sprache:
 English
This book is the fourth of seven books which introduces the basic principles of accounting.
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Über den Autor

Larry Walther, Ph.D., CPA, CMA, is the EY Professor of Accounting and Senior Associate Dean of the Jon M. Huntsman School of Business at Utah State University. Dr. Walther has authored numerous books and articles on accounting, and he has served as director and/or consultant to a number of public and...

Chris Skousen, Ph.D. is a Professor and Head of the School of Accountancy at Utah State University. He obtained his Ph.D. at Oklahoma State University and earned MBA and BA degrees from Utah State University. Dr. Skousen gained public accounting auditing experience with KPMG in their Portland, Oregon off...
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Content
Reviews

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.

  1. Part. 1 Current Liabilities and Employer Obligations
  2. Current Liabilities
    1. The Operating Cycle
    2. Illustrations of Typical Current Obligations
  3. Notes Playable
    1. A Few Words About Interest Calculations that May Save You Some Money
  4. Contingent Liabilities
    1. Accounting for Contingent Liabilities
    2. Timing of Events
    3. Warranty Costs
  5. Payroll
    1. Gross Earnings
    2. Net Earnings
    3. The Journal Entry for Payroll
    4. Employer Payroll Taxes and Contributions
    5. Annual Reports
    6. Accurate Payroll Systems
  6. Other Components of Employee Compensation
    1. Pension Plans
    2. Other Post Retirement Benefits
  7. Part. 2 Long-Term Obligations
    1. Long-Term Notes
    2. How do I Compute the Payment on a Note?
    3. Future Value
    4. Present Value
    5. Annuities
    6. Returning to the Original Question
    7. A Few Final Comments on Future and Present Value
  8. Bond Payable
  9. Accounting for Bonds Payable
    1. Bond Issued at Par
    2. Bond Issued at Premium
    3. Bond Issued at a Discount
  10. Affective-Interest Amortization Methods
    1. The Premium Illustration
    2. The Discount Illustration
  11. Bonds Issued Between Interest Dates and Bond Retirement
    1. Year-end Interest Accruals
    2. Bonds may be Retired Before Scheduled Maturity
  12. Analysis, Commitments, Alternative Financing Arrangements, Leases, and Fair Value Measurements
    1. Contractual Commitments and Alternative Financing Arrangements
    2. Capital Leases
    3. The Fair Value Measurement Option
  13. Part. 3 Corporate Equity Accounting
  14. The Corporate Form of Organization
  15. Common and Preferred Stock
    1. Typical Common Stock Features
    2. Possible Preferred Stock Features
    3. What is Par?
    4. A Closer Look at Cash Dividends
    5. The Presence of Preferred Stock
  16. Treasury Stock
  17. Stock Splits and Stock Dividends
    1. Stock Dividends
  18. Statement of Stockholders’ Equity
  19. Appendix
The book content is made very simple, easy to comprehend, user friendly, in other words the subjects are made simpler to understand by students.
16. April 2014 um 22:49
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.
14. August 2013 um 07:44