SkousenLiabilities and Equity Download free books at... Download free eBooks at bookboon.com2 Liabilities and Equity © 2009 Larry M.. Current Liabilities 1.1 The Operating Cycle 1.2 Il
Trang 1Larry M Walther; Christopher J Skousen
Liabilities and Equity
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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
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Liabilities and Equity
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Contents
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Contents
Part 1 Current Liabilities and Employer Obligations
1 Current Liabilities
1.1 The Operating Cycle
1.2 Illustrations of Typical Current Obligations
2 Notes Playable
2.1 A Few Words About Interest Calculations that May Save You
3 Contingent Liabilities
3.1 Accounting for Contingent Liabilities
3.2 Timing of Events
3.3 Warranty Costs
4 Payroll
4.1 Gross Earnings
4.2 Net Earnings
4.3 The Journal Entry for Payroll
4.4 Employer Payroll Taxes and Contributions
4.5 Annual Reports
4.6 Accurate Payroll Systems
5 Other Components of Employee Compensation
5.1 Pension Plans
5.2 Other Post Retirement Benefi ts
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Contents
Part 2 Long-Term Obligations
6 Long-Term Notes
6.1 How do I Compute the Payment on a Note?
6.2 Future Value
6.3 Present Value
6.4 Annuities
6.5 Returning to the Original Question
6.6 A Few Final Comments on Future and Present Value
7 Bond Payable
8 Accounting for Bonds Payable
8.1 Bond Issued at Par
8.2 Bond Issued at Premium
8.3 Bond Issued at a Discount
9 Affective-Interest Amortization Methods
9.1 The Premium Illustration
9.2 The Discount Illustration
10 Bonds Issued Between Interest Dates and Bond Retirement
10.1 Year-end Interest Accruals
10.2 Bonds may be Retired Before Scheduled Maturity
11 Analysis, Commitments, Alternative Financing Arrangements,
Leases, and Fair Value Measurements
11.1 Contractual Commitments and Alternative Financing Arrangements
11.2 Capital Leases
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