TAILIEUCHUNG - Ebook Accounting (25/E): Part 2

Part 2 book “Accounting” has contents: Investments and fair value accounting, financial statement analysis, managerial accounting concepts and principles, job order costing, process cost systems, process cost systems, performance evaluation using variances from standard costs, and other contents. | Chapter 15 Fred Prouser/Reuters/Landov Investments and Fair Value Accounting News Corporation Y ou invest cash to earn more cash. For example, you could deposit cash in a bank account to earn interest. You could also invest cash in preferred or common stocks and in corporate or . government notes and bonds. Preferred and common stock can be purchased through a stock exchange, such as the New York Stock Exchange (NYSE). Preferred stock is purchased primarily with the expectation of earning dividends. Common stock is purchased with the expectation of earning dividends or realizing gains from a price increase in the stock. Corporate and . government bonds can also be purchased through a bond exchange. Bonds are purchased with the primary expectation of earning interest revenue. Companies make investments for many of the same reasons that you would as an i­ndividual. For example, News Corporation, a diversified media company, which produces such popular television shows as The Simpsons and American Idol, has invested approximately $652 million of available cash in stocks and bonds. These investments are held by News Corporation for interest, dividends, and expected price increases. Unlike most individuals, however, companies also purchase significant amounts of the outstanding common stock of other companies for strategic reasons. For example, News Corporation invested in 32% of Hulu, an online video joint venture with other major media companies. Investments in debt and equity securities give rise to a number of accounting issues. These issues are described and illustrated in this chapter. Copyright 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage .

• Kế toán - Kiểm toán
• Financial statement analysis
• Managerial accounting concepts
• Process cost systems
• Job order costing
• Process cost systems
• Capital investment analysis
• International financial statement
• Financial statement
• International financial statement analysis
• Financial reporting
• Financial analysis techniques
• Financial reporting mechanics
• Financial reporting quality
• Financial decisions
• Lecture Financial statement analysis
• Business analysis
• Financial statement analysis techniques
• Efficient market
• Supplementary information
• Income statements
• Balance sheets
• Cash flow statements
• Inventory valuation methods
• Long lived assets
• Noncurrent liabilities
• Credit quality
• Income taxes
• Postemployment benefit plans
• Intercorporate investments
• Multinational operations
• Evaluating quality
• Cash flow analysis
• Statement of cash flows
• Accrual accounting
• Prospective analysis
• Projected income statement
• Projected balance sheet
• Accounting information
• Analysis environment
• Credit analysis
• Current ratio
• Operating activity analysis
• Invested capital
• Profitability analysis
• Return on invested capital
• Equity analysis
• Earnings persistence
• Recasting rarnings