TAILIEUCHUNG - Liabilities and Equity

The current liabilities section of the balance sheet contains obligations that are due to be satisfied in the near term, and includes amounts relating to accounts payable, salaries, utilities, taxes, short-term loans, and so forth. This casual description is inadequate for all situations, so accountants have developed a very specific definition to deal with more issues. Current liabilities are debts that are due to be paid within one year or the operating cycle, whichever is longer; further, such obligations will typically involve the use of current assets, the creation of another current liability, or the providing of some service. This enhanced definition is expansive enough to. | Liabilities and Equity Larry M. Walther Christopher J. Skousen Download free books at Liabilities and Equity 2009 Larry M. Walther under nonexclusive license to Christopher J. Skousen Ventus Publishing ApS. All material in this publication is copyrighted and the exclusive property of Larry M. Walther or his licensors all rights reserved . ISBN 978-87-7681-489-2 Download free ebooks at 2 Liabilities and Equity Contents Contents Part. 1 Current Liabilities and Employer Obligations 6 1. Current Liabilities 7 The Operating Cycle 7 Illustrations of Typical Current Obligations 7 2. Notes Playable 9 A Few Words About Interest Calculations that May Save You 11 Some Money 3. Contingent Liabilities 14 Accounting for Contingent Liabilities 14 Timing of Events 15 Warranty Costs 15 4. Payroll 17 Gross Earnings 17 Net Earnings 18 The Journal Entry for Payroll 21 Employer Payroll Taxes and Contributions 22 Annual Reports 23 Accurate Payroll Systems 23 5. Other Components of Employee Compensation 24 Pension Plans 24 Other Post Retirement Benefits 26 Fast-track your career Please click the advert Masters in Management London Business School London Business School Regent s Park London NW1 4SA United Kingdom Tel 44 0 20 7000 7573 Email mim@ mim Stand out from the crowd Designed for graduates with less than one year of full-time postgraduate work experience London Business School s Masters in Management will expand your thinking and provide you with the foundations for a successful career in business. The programme is developed in consultation with recruiters to provide you with the key skills that top employers demand. Through 11 months of full-time study you will gain the business knowledge and capabilities to increase your career choices and stand out from the crowd. Applications are now open for entry in September 2011. For more information visit .

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• financial management
• Current Liabilities
• Employer Obligations
• Notes Playable
• Payroll
• Bond Payable
• Financial statement
• International trade transactions
• Fundamentals of financial management
• Financial statement analysis
• International financial management
• Quản lý tài chính
• Multinational financial management
• Exchange rates
• Financial environments
• Overview of Financial Management and the Financial Environment
• The financial environment
• Forms of business organization
• Determinants of stock pricing
• Financial instruments
• Practical financial management
• Financial background
• Financial statements
• Financial planning
• Financial system
• Financial ratio
• IT financial management
• Setting the scene
• IT financial management maturity
• Parameters influencing IT financial management
• Costs of IT financial management
• More quantifiable benefits
• Overview of roles
• Hospitality financial management
• Hospitality industry management
• Analysis of financial reports
• Analyzing financial statements
• Management decision making
• Foundations of financial management
• Review of accounting
• Financial analysis
• Financial forecasting
• The financing decision
• Financial leverage
• Current asset management
• Paper F7
• Revision kit 2016
• Management Financial
• Financial Management Exam Review
• Review of Financial Management
• Study text 2016
• Lecture Multinational financial management
• International financial reporting standards
• Foreign exchange risk management
• Financing decisions
• Investment decisions
• Role of management
• International cash management
• Cash flow analysis
• Centralized cash management
• Intermediate financial management
• Financial options
• Corporate valuation
• Corporate governance
• Financial markets
• Cash flow
• Analysis of financial statements
• Ratio analysis
• Interest rates
• Financial institutions
• Forecasting sales
• Business environment
• Limited liability company
• Common size analysis
• Statement analysis
• Break even analysis
• Break even point