• Kế toán tài chính - Stockholders’ equityKế toán tài chính - Stockholders’ equity

    Illustration: Blue Diamond Corporation issued 300 shares of $10 par value common stock for $4,500. Prepare the journal entry to record the issuance of the shares. Cash 4,500 Common Stock (300 x $10) 3,000 Paid-in Capital in Excess of Par Value

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  • Kế toán tài chính - Long - Term liabilitiesKế toán tài chính - Long - Term liabilities

    Issuance and marketing of bonds to the public: Usually takes weeks or months. Issuing company must Arrange for underwriters. Obtain SEC approval of the bond issue, undergo audits, and issue a prospectus. Have bond certificates printed.

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  • Kế toán tài chính - Current liabilities and contingenciesKế toán tài chính - Current liabilities and contingencies

    Sept. 1 - Purchased inventory from Orion Company on account for $50,000. Darby records purchases gross and uses a periodic inventory system. Oct. 1 - Issued a $50,000, 12-month, 8% note to Orion in payment of account. Oct. 1 - Borrowed $75,000 from the Shore Bank by signing a 12-month, zero-interest-bearing $81,000 note.

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  • Kế toán tài chính - Intangible assetsKế toán tài chính - Intangible assets

    Indefinite-Life Intangibles No foreseeable limit on time the asset is expected to provide cash flows. Must test indefinite-life intangibles for impairment at least annually. No amortization.

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  • Kế toán tài chính - Depreciation, impairments, and depletionKế toán tài chính - Depreciation, impairments, and depletion

    llustration—(Four Methods): Maserati Corporation purchased a new machine for its assembly process on August 1, 2017. The cost of this machine was $150,000. The company estimated that the machine would have a salvage value of $24,000 at the end of its service life. Its life is estimated at 5 years and its working hours are estimated at 21,000 hours....

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  • Kế toán tài chính - Acquisition and disposition of property, plant, and equipmentKế toán tài chính - Acquisition and disposition of property, plant, and equipment

    Improvements with limited lives, such as private driveways, walks, fences, and parking lots, are recorded as Land Improvements and depreciated. Land acquired and held for speculation is classified as an investment. Land held by a real estate concern for resale should be classified as inventory.

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  • Kế toán tài chính - Inventories: Additional valuation issuesKế toán tài chính - Inventories: Additional valuation issues

    All companies need periodic verification of the inventory records by actual count, weight, or measurement, with counts compared with detailed inventory records. Companies should take the physical inventory near the end of their fiscal year, to properly report inventory quantities in their annual accounting reports.

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  • Kế toán tài chính - Valuation of inventories: A cost - Basis approachKế toán tài chính - Valuation of inventories: A cost - Basis approach

    We have learned that companies report both cash and cash equivalents as cash on their balance sheets. But where do they park cash that is not used to pay for inventory, employees, or other expenses? As shown in the chart to the right, companies plow the largest portion of their cash holdings into corporate debt. As indicated, corporate debt is the ...

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  • Kế toán, kiểm toán - Chương 7: Cash and receivablesKế toán, kiểm toán - Chương 7: Cash and receivables

    The continuing debate on Social Security reform provides a great context to illustrate the power of compounding. One proposed idea is for the government to give $1,000 to every citizen at birth. This gift would be deposited in an account that would earn interest tax-free until the citizen retires. Assuming the account earns a modest 5% annual retur...

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  • Kế toán tài chính - Chương 5: Balance sheet and statement of cash flowsKế toán tài chính - Chương 5: Balance sheet and statement of cash flows

    Major categories of receivables should be shown in the balance sheet or the related notes. A company should clearly identify Anticipated loss due to uncollectibles. Amount and nature of any nontrade receivables. Receivables used as collateral.

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