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Home arrow Accounting arrow Liabilities and Equity

A short course of lectures
«Liabilities and Equity»





Bond Issued at a DiscountContingent LiabilitiesBond PayableAnnual ReportsBonds may be Retired Before Scheduled MaturityPension PlansReturning to the Original QuestionBond Issued at PremiumCommon and Preferred StockA Closer Look at Cash DividendsPossible Preferred Stock FeaturesThe Discount IllustrationLong-Term ObligationsA Few Words About Interest Calculations that May Save You Some MoneyAccurate Payroll SystemsStock Splits and Stock DividendsYear-end Interest AccrualsFuture ValuePayrollA Few Final Comments on Future and Present ValueStock DividendsNotes PlayableEmployer Payroll Taxes and ContributionsCapital LeasesThe Fair Value Measurement OptionAffective-Interest Amortization MethodsThe Journal Entry for PayrollCurrent LiabilitiesThe Operating CycleGross EarningsCorporate Equity AccountingTreasury StockAnalysis, Commitments, Alternative Financing Arrangements, Leases, and Fair Value MeasurementsThe Presence of Preferred StockWarranty CostsAnnuitiesAccounting for Contingent LiabilitiesNet EarningsTypical Common Stock FeaturesWhat is Par?Illustrations of Typical Current ObligationsThe Corporate Form of OrganizationOther Post Retirement BenefitsCurrent Liabilities and Employer ObligationsAccounting for Bonds PayableTiming of EventsThe Premium IllustrationBond Issued at ParPresent ValueOther Components of Employee CompensationHow do I Compute the Payment on a Note?Bonds Issued Between Interest Dates and Bond RetirementLong-Term NotesContractual Commitments and Alternative Financing ArrangementsStatement of Stockholders' Equity
 
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