Thư viện tài liệu, ebook tham khảo dành cho học sinh, sinh viên

Purchased to yield dividends or increases in fair value. Not actively managed like held-for-trading securities. If the intent is to sell available-for-sale securities within the longer of one year or operating cycle, they are classified as short-term investments. Otherwise, they are classified as long-term. Adjust the cost of available-for-sale...

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Types of Dividends Cash dividends. Property dividends. Liquidating dividends. Share dividends. dividends, except for share dividends, reduce the total equity in the corporation.

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A legal agreement that helps protect the lender if the borrower fails to make the required payments. Gives the lender the right to be paid out of the cash proceeds from the sale of the borrower’s assets specifically identified in the mortgage contract.

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Selling price of a bond issue is set by the supply and demand of buyers and sellers, relative risk, market conditions, and state of the economy.

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On January 19, a $1 per share cash dividend is declaredon Dana, Inc.’s 10,000 ordinary shares outstanding. Thedividend will be paid on March 19 to shareholders ofrecord on February 19. No entry required on February 19, the date of record. Record payment of cash to shareholders.

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BE13-6: Sports Pro Magazine sold 12,000 annual subscriptions on August 1, 2010, for $18 each. Prepare Sports Pro’s August 1, 2010, journal entry and the December 31, 2010, annual adjusting entry. Aug. 1 Cash 216,000 Unearned revenue 216,000 (12,000 x $18) Dec. 31 Unearned revenue 90,000 Subscription revenue 90,000 ($216,000 x 5/12 = $90,...

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In accounting for partnerships: Partners’ withdrawals are debited to their own separate withdrawals account. Partners’ capital accounts are credited (or debited) for their shares of net income (or net loss) when closing the accounts at the end of the period. Each partner’s withdrawal account is closed to that partner’s capital account. Separate ...

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Customer-Related Intangible Assets Examples: Customer lists, order or production backlogs, and both contractual and non-contractual customer relationships. Capitalize acquisition costs. Amortized to expense over useful life.

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Unearned Revenues from magazine subscriptions often cover more than one accounting period. A portion of the earned revenue is recognized each period and the Unearned Revenue account is reduced. Notes Payable often extend over more than one accounting period. A three-year note would be classified as a current liability for one year and a long-term ...

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How should companies compute depreciation for partial periods? Does depreciation provide for the replacement of assets? How should companies handle revisions in depreciation rates?

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