TAILIEUCHUNG - Lecture Financial accounting: Tools for business decision-making (7th edition) – Chapter 10

Chapter 10 - A further look at financial statements. This chapter include objectives: Account for current liabilities, account for instalment notes payable, identify the requirements for the financial statement presentation and analysis of liabilities. | CHAPTER 10: A FURTHER LOOK AT FINANCIAL STATEMENTS LO 1: Account for current liabilities. LO 2: Account for instalment notes payable. LO 3: Identify the requirements for the financial statement presentation and analysis of liabilities. LO 4: Account for bonds payable (Appendix 10A). LEARNING OBJECTIVES Present obligations resulting from past transactions Classified as current and non-current Liabilities Liabilities must be settled in the future by transfer of assets or provision of services Expected to be paid or settled: Through payment by cash, through the transfer of goods or services or through the creation of other current liabilities Within one year of the date on the statement of financial position All other liabilities are classified as non-current (or long-term) liabilities Current Liabilities Types of current liabilities include: Bank indebtedness from operating lines of credit Accounts payable and accrued liabilities Unearned revenue Notes and loans payable Sales taxes .

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Financial statements
• Kế toán tài chính
• Financial statements
• Current liabilities
• Issues in financial accounting
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• 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