Tài liệu Khối Ngành Kinh Tế

The sum of the days’ sales uncollected and the days’ sales in inventory subtracting the days’ purchases in accounts payable. It represents the number of days a firm’s cash remains tied up within the operations of the business.

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Examples of outflows are: cash payments to acquire PPE, intangibles and other long-term assets. cash payments to acquire equity or debt instruments of other entities. cash advances and loans made to other parties.

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Illustration: Helloid, Inc. has outstanding $1,000,000 par value convertible debentures convertible into 100,000 ordinary shares ($1 par value). When issued, Helloid recorded Share Premium—Conversions Equity of $15,000. Helloid wishes to reduce its annual interest cost. To do so, Helloid agrees to pay the holders of its convertible debentures an ad...

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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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