Tổng hợp tài liệu Khối Ngành Kinh Tế tham khảo cho học sinh, sinh viên.
Unsecured bonds Issued on the general credit of the organization Also called debenture bonds Secured bonds Assets are pledged as guarantee of repayment Specific asset(s) General category of property, plant, or equipment
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is the change in a company’s equity from sources other than owners during a period Includes Net income Changes in unrealized gains and losses Other items affecting equity FASB has taken position that income for a period should be all-inclusive, comprehensive income May be reported on income statement or separate statement, but usually reporte...
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Corporations dominate the economy in total dollars of assets and output of goods and services Even though sole proprietorships and partnerships outnumber corporations in the U.S. Contributed capital New funds are raised by issuing bonds, new common stock, and preferred stock
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The owners’ equity in a partnership Separate Capital and Withdrawals accounts are maintained for each partner With a sole proprietorship, there is only one Capital account and one Withdrawals account Income and losses must be divided among the partners
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The operating cycle converts cash to purchases, to sales, to accounts receivable, and back to cash Most current liabilities support this cycle Failure to manage related cash flows can have serious consequences If suppliers are not paid, they may not ship A continued inability to meet payments when due can lead to bankruptcy
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Acquisition costs include Purchase price (less cash discounts) All expenditures connected with purchasing the equipment and preparing it for use Freight Insurance in transit Excise taxes and tariffs Buying expenses Installation costs Cost of test runs Equipment is subject to depreciation because it has a limited useful life
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Apply the perpetual inventory system to the pricing of inventories at cost. State the effects of inventory methods and misstatements of inventory on income determination, income taxes, and cash flows. Apply the lower-of-cost-or-market (LCM) rule to inventory valuation.
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EFT (Electronic Funds Transfer) A company has cash transferred from its bank to another company’s bank instead of writing checks Wal-Mart Stores, Inc. makes 75% of its payments to suppliers this way Debit cards A customer’s retail purchase is deducted directly from his/her bank account The bank documents transactions for the retailer The reta...
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is all the policies and procedures management uses to ensure the reliability of financial reporting compliance with laws and regulations and the effectiveness and efficiency of operations
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World’s largest computer network Any computer in the network can communicate with any other computer in the network Computers connect to the Internet using a modem connected to a phone line A subscription to an Internet service provider (ISP) is necessary America Online (AOL) MCI WorldCom AT&T Local service providers
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