Tài liệu Khối Ngành Kinh Tế

Involves more than 20-25% of previously outstanding shares Transfer from retained earnings to paid-in capital an amount equal to par value of shares Reasoning is that large stock dividend should decrease market value

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Stated dividend rate Percentage of par Dollar amount per share Cumulative Undeclared dividends accumulate Unpaid dividends are dividends in arrears

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Depreciable Asset - Truck Invoice price $20,000 Cash discount 2% Modifications $3,400 Estimated residual value $2,000 Useful life - 4 years or 200,000 miles Acquisition date - January 8, 19X1

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With other inventory cost methods, we make an assumption of the movement of costs through the accounting system. This "flow" of costs through the system need not match the movement of product through the business.

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At issuance Increase Cash for face value less discount Increase Discount on Notes Payable for discount Increase Notes Payable for face value

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Schedule that lists each invoice by days elapsed since due date Aging categories Not Yet Due 1-30 Days Past Due 21-60 Days Past Due etc.

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Monthly bank statement conceptually a mirror image of company’s cash account Timing differences in recording of deposits and clearing of checks causes difference in balance between bank and books. Requires reconciliation

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Merchandise inventory, beginning Purchases Transportation in Gross delivered cost of purchases Deduct: Purchases returns and allowances Purchases discounts Net cost of purchases Cost of goods available for sale Deduct: Merchandise inventory, ending Cost of goods sold

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To study changes in Return on Assets Separate into two components Profit Margin Net income divided by Total revenues Total Asset Turnover Total revenues divided by Average total assets

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Two situations Pay a cost of benefit in advance and allocate cost as expenses to periods that receive benefit Receive a cash revenue in advance and allocate amounts as revenues to periods in which revenues earned

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