TAILIEUCHUNG - Ebook Fundamental accounting principles (22nd edition): Part 2

(BQ) Part 2 book "Fundamental accounting principles" has contents: Investments and international operations, analysis of financial statements, reporting the statement of cash flows, job order cost accounting, process cost accounting, master budgets and planning, accounting for corporations,.and other contents. | chapter 14 Long-Term Liabilities Chapter Preview h p BOND ISSUANCES BOND BASICS A1 Fundamentals of: Bond financing P1 Issuance at par P2 Issuance at a discount Bond trading Bond issuance procedures BOND RETIREMENT LONG-TERM NOTES P4 Accounting for bond retirement: C1 Types of notes Recording notes At maturity P3 Issuance at a premium Before maturity By conversion DEBT ANALYSIS A2 Debt features A3 Debt-to-equity Bond pricing Learning Objectives r g j v s CONCEPTUAL ANALYTICAL C1 Explain the types of notes and prepare entries to account for notes. A1 Appendix 14A—Explain and compute the present value of an amount(s) to be paid at a future date(s). A2 Assess debt features and their implications. Compute and record amortization of bond premium using straight-line method. P4 Record the retirement of bonds. P5 Appendix 14B—Compute and record amortization of bond discount using effective interest method. P6 Appendix 14B—Compute and record amortization of bond premium using effective interest method. Compare bond financing with stock financing. C2 P3 C3 C4 Appendix 14C—Describe interest accrual when bond payment periods differ from accounting periods. Appendix 14D—Describe accounting for leases and pensions. A3 Compute the debt-to-equity ratio and explain its use. PROCEDURAL P1 Prepare entries to record bond issuance and interest expense. P2 Compute and record amortization of bond discount using straight-line method. LOS ANGELES—A trip to Tanzania changed Matthew Clough’s life forever. “I took a trip to Africa to hike Mt. Kilimanjaro, re” calls Matthew. “ I descended from the summit, I learned my As friendly and hardworking porter, named Benson, only earns between $1 to $2 per day. This isn’t enough to put a child through school. It was an epiphany trip for me. Matthew decided to ” pursue a business where he would donate a portion of each sale toward the education of a child in Tanzania. “We carry backpacks for school and a .

• Ngân hàng - Tín dụng
• Fundamental accounting principles
• Accounting principles
• International operations
• Financial statements
• Process cost accounting
• Accounting for corporations
• Lecture Fundamental accounting principles
• Accounting information systems
• Fundamental system principles
• Technology based accounting systems
• Accounting information
• Financial accounting
• Managerial accounting
• Managerial cost
• Reporting manufacturing activities
• Merchandising operations
• Accounting cycle
• Completing the accounting cycle
• Classified balance sheet
• Accounting for partnerships
• Partnership form of organization
• Basic partnership accounting