TAILIEUCHUNG - Ebook Intermediate accounting (19th edition): Part 2

(BQ) Part 2 book "Intermediate accounting" has contents: Debt financing, equity financing, investments in debt and equity securities, analysis of financial statements, analysis of financial statements, statement of cash flows revisited, accounting changes and error corrections, employee compensation payroll, pensions, and other compensation issues, | P3 C hapte r 1 2 JOHANNES EISELE/AFP/Getty Images Additional Activities of a Business Debt Financing Learning Objectives 1 Understand the various classification and measurement 6 Explain various types of off-balance-sheet financing, and 2 Account for short-term debt obligations, including those 7 Analyze a firm’s debt position using ratios. issues associated with debt. expected to be refinanced, and describe the purpose of lines of credit. understand the reasons for this type of financing. 8 Review the notes to financial statements, and understand the disclosure associated with debt financing. 3 Apply present value concepts to the accounting for long-term debts such as mortgages. 4 Understand the various types of bonds; compute the price of a bond issue; and account for the issuance, interest, and redemption of bonds. EM E X P A N D E D M A T E R I A L 9 Understand the conditions under which troubled debt restructuring occurs, and be able to account for troubled debt restructuring. 5 Discuss the use of the fair value option for financial assets and liabilities. Analysis of the data gathered in the . census of 1880 took almost 10 years. For the census of 1890, the . government commissioned Herman Hollerith to provide data tabulation machines to speed up the process. This system of mechanized data handling saved the Census Bureau $5 million and slashed the data analysis time by two years. In 1924, Hollerith’s company adopted the name International Business Machines Corporation (IBM). IBM became the largest office machine producer in the United States with sales of more than $180 million in 1949. In 1950, there was great resistance to the idea of electronic computers at IBM. IBM’s engineers were specialists in electromechanical devices and were uncomfortable working with vacuum tubes, diodes, and magnetic recording tapes. In addition, Copyright 2013 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or

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• Intermediate accounting
• Debt financing
• Equity financing
• Financial statements
• Cash flows revisited
• Accounting changes
• Error corrections
• Lecture Intermediate accounting
• Financial Accounting
• Accounting process
• Accounting equation
• Accounting processing cycle
• Stock issuance
• Estimating reserves
• Liquidating dividends
• Accounting choices
• Theoretical structure
• Accrual accounting
• Financial accounting environment
• Accounting for leases
• Leasing environment
• Accounting by lessee
• Special accounting problems
• Cash versus accrual accounting
• International standard setting
• Accounting standards
• Accounting assists
• The challenges facing accounting
• Income taxes
• Accounting for income taxes
• Deferred tax liabilities
• Error analysis
• Accounting policy
• Accounting estimate
• Accounting policies
• Financial reporting
• Accounting information system
• Measurement issues
• Characteristics of accounting
• Capital allocation process