TAILIEUCHUNG - Lecture Financial accounting (10th edition): Chapter 11 - Pratt, Peters

Chapter 11 - Long-term liabilities: Notes, bonds, and leases. This chapter list three major long-term liability categories and identify key financial ratios relied upon to assess the importance of these liabilities as a form of financing; list three basic contractual forms that underlie long-term liabilities, and in each case show how the effective interest rate is computed. | 2 Chapter 11: Long-Term Liabilities: Notes, Bonds and Leases 2 3 Learning Objective 1 List three major long-term liability categories and identify key financial ratios relied upon to assess the importance of these liabilities as a form of financing. 4 Long-Term Liabilities Many companies finance their operations and growth opportunities through the use of long term debt instruments: Notes Payable – Formal borrowing agreement Bonds Payable – Issued to bondholders, smaller dollar amounts and larger amount of notes Leasehold Obligations – Future cash payments for use of an asset 5 The Relative Size of Long-Term Liabilities 6 Economic Consequences of Reporting Long-Term Liabilities Improved credit ratings can lead to lower borrowing costs Leverage and solvency measures have taken on increasing importance Management has strong incentive to manage financial statement numbers by employing reporting strategies like “off-balance-sheet financing” 7 Which of the following will result from .

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Kế toán tài chính
• Financial statements
• Long term liabilities
• Effective interest rate
• 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