TAILIEUCHUNG - Ebook Intermediate accounting (17th edition): Part 2

(BQ) Part 2 book "Intermediate accounting" has contents: Debt financing, equity financing, investments in debt and equity securities, income taxes, earnings per share, derivatives, contingencies, business segments, and interim reports, statement of cash flows revisited,.and other contents. | 12 Debt Financing 13 Equity Financing 14 Investments in Debt and Equity Securities 15 Leases 16 Income Taxes 17 Employee Compensation—Payroll, Pensions, and Other Compensation Issues Stockbyte/Getty Images P A R T ADDITIONAL ACTIVITIES OF A BUSINESS 3 C H A P T E R 12 DEBT FINANCING A AP Photo/Fabian Bimmer nalysis 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, there were many questions about the customer demand for electronic computers. One IBM executive forecast that the size of the total worldwide market for computers was no more than five. However, following significant internal debate, IBM pressed forward with the production of its first electronic computer, the 701. Through the 1960s and 70s, with its aggressive leasing program, emphasis on sales and service, and continued investment in research and development, IBM established a dominant (some claimed a monopolistic) position in the mainframe computer market. When the IBM personal computer was released in 1981, it quickly became the industry standard for PCs. By 1986, IBM held 40% of the PC market. Amid this success, IBM made what, in retrospect, was a crucial error—it chose to focus on producing and selling hardware and to leave software development, by and large,

• Kế toán - Kiểm toán
• Intermediate accounting
• Debt financing
• Equity financing
• Business segments
• Interim reports
• Cash flows revisited
• Business segments
• Lecture Intermediate accounting
• Financial Accounting
• Accounting process
• Accounting equation
• Accounting processing cycle
• Stock issuance
• Estimating reserves
• Liquidating dividends
• Accounting changes
• Error corrections
• 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