TAILIEUCHUNG - Ebook Financial accounting (10th edition): Part 2

(BQ) Part 2 book "Financial accounting" has contents: Long-Term investments & the time value of money, liabilities, stockholders’ equity, the statement of cash flows, financial statement analysis, evaluating performance - earnings quality, the income statement, & the statement of comprehensive income. | 8 ⑧ Long-Term Investments & the Time Value of Money ➤ S P O T LI GH T:  Intel Holds Several Different Types of Investments Robert Clare/Photographer’s Choice/ Getty Images 428 Is it too early for you to start thinking about retirement? If you’re smart, you’ll start saving for retirement with your very first job out of college. You may use mutual funds, a savings plan at work, or make some investments on your own. The reasons people purchase long-term investments are for current income (interest and dividends) and appreciation of the investment’s value (stocks, bonds, and real estate, for example). Some very wealthy individuals invest in a wide variety of traditional and nontraditional investments in order to obtain significant influence over, or even to control, corporate entities and to maximize their wealth. Businesses such as Intel, Apple, General Electric, and Coca-Cola invest for the same reasons. In this chapter you’ll learn how to account for long-term investments of several types. We use Intel Corporation as our example company because Intel has so many interesting investments. You’ll also learn about the time value of money, which is an essential factor in valuing some types of long-term investments as well as long-term liabilities (covered in Chapter 9). What comes to mind when you think of Intel? Computer processors and microchips? Yes, but interestingly, [($3,999 million + $5,685 million + $4,424 million + $493 million)/$84,351 million] of Intel’s assets are tied up in investments in other companies. The assets section of Intel’s 2012 balance sheet reports these investments on lines 5, 6, 12, and 13. Cash and cash equivalents ($8,478 million), which also includes some investments, comprises another 10% of total assets. ● ⑧ Long-Term Investments & the Time Value of Money    429 A1 A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Intel Corporation Consolidated Partial Balance Sheet (Partial, Adapted) In Millions Current assets: Cash and .

• Kế toán - Kiểm toán
• Financial accounting
• Long Term investments
• Stockholders’ equity
• Financial statement analysis
• Evaluating performance
• Comprehensive income
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet