'Bonds payable' diaporamas de présentation

ACG 2021 Financial Accounting

ACG 2021 Financial Accounting. Current & Long-Term Liabilities. Learning Objectives. Account for current liabilities and contingent liabilities Account for bonds-payable transactions Measure interest expense Understand the advantages and disadvantages of borrowing

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Long-Term Liabilities

Long-Term Liabilities. Chapter 15. Bonds: An Introduction. A bond is an interest bearing long-term note payable. Bonds are groups of notes payable issued to multiple lenders called bondholders. principal interest rate interest payment dates. Types of Bonds. Term bonds. Secured or

1.07k views • 55 slides

Bonds and Long-Term Notes

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Long-Term Liabilities

Long-Term Liabilities. Chapter 14. Long-Term Debit: General. Long-term debt consists of probable future sacrifices. It has various covenants or restrictions for the protection of both lenders and borrowers.

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Long-Term Liabilities

Long-Term Liabilities. Chapter 13. Objective 1. Account for bonds payable. Bonds: An Introduction. Groups of notes payable issued to multiple lenders Principal (maturity value, par value) Maturity date Stated interest rate. Types of Bonds.

588 views • 41 slides

Chapter 8

Chapter 8. Intercompany Indebtedness. Intercompany Indebtedness. One advantage of having control over other companies is that management has the ability to transfer resources from one legal entity to another as needed by the individual companies.

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REPORTING AND ANALYZING LIABILITIES

REPORTING AND ANALYZING LIABILITIES. 10. Financial Accounting, Sixth Edition. Explain a current liability and identify the major types of current liabilities. Describe the accounting for notes payable. Explain the accounting for other current liabilities. Identify the types of bonds.

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Long-Term Liabilities: Notes, Bonds, and Leases

Long-Term Liabilities: Notes, Bonds, and Leases. Long-term liabilities are recorded at the present value of the future cash flows. The subject of calculation of present value is covered in Appendix A. Long-Term Liabilities: Notes, Bonds, and Leases.

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Business Combinations

Business Combinations. Business combinations. The acquisition of an entire company Understanding the reporting benefits that caused firms to favor the pooling method prior to July 1, 2001 Purchase accounting procedures at alternative prices

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Reporting and Interpreting Bonds

Reporting and Interpreting Bonds. Chapter 10. 1,000. $10,000, 9% bond due 2019. Interest for. Investor. Borrower. Bonds. Long-term borrowing arrangement Interest paid at stated rate and times Amount repaid at maturity date. Investor. Borrower. LO2. Insurance Companies.

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Wednesday morning

Wednesday morning. Accounting. Accounting. Accounting -- Recording, classifying, summarizing and interpreting of financial events and transactions in an organization to provide interested parties needed financial information.

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Accounting 2120

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Chapter 14: Long Term Liabilities

Intermediate Accounting, 11th ed. Kieso, Weygandt, and Warfield. Chapter 14: Long Term Liabilities. Long Term Debt: General.

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201Lec10.PPTX

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Chapter 1

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Chapter 10

Chapter 10. Accounting for Debt Transactions. LOANS & BONDS. Business Background. Capital structure is the mix of debt and equity used to finance a company. Loans from banks, insurance companies, or pension funds are often used when borrowing small amounts of capital.

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Chapter 10 Long-Term Liabilities

Bonds Payable and other long-term debt are issued by a company to generate cash flow. Bonds Payable represent a promise by the company to pay a stated interest each period (yearly, semiannually, quarterly), and pay the face amount of the bond at maturity.

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CHAPTER 15

LONG-TERM LIABILITIES. CHAPTER 15. Accounting Principles, Eighth Edition. Long-Term Liabilities. Bonds Basics. Accounting for Bond Issues. Accounting for Bond Retirements. Accounting for Other Long-Term Liabilities. Statement Presentation and Analysis. Types of bonds

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Chapter 7

Chapter 7. Liabilities. Chapter 7: Objectives. Account for the major types of transactions and events affecting current and long-term liabilities, including bonds. Define the key characteristics of, and account for, contingent liabilities.

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Chapter 10 Long-Term Liabilities

Bonds Payable and other long-term debt are issued by a company to generate cash flow. Bonds Payable represent a promise by the company to pay a stated interest each period (yearly, semiannually, quarterly), and pay the face amount of the bond at maturity.

277 views • 16 slides