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Home arrow Accounting arrow Liabilities and Equity

A short course of lectures
«Liabilities and Equity»





A Closer Look at Cash DividendsOther Components of Employee CompensationTreasury StockAnnual ReportsWhat is Par?Stock Splits and Stock DividendsOther Post Retirement BenefitsBonds may be Retired Before Scheduled MaturityContingent LiabilitiesAccounting for Bonds PayableCurrent Liabilities and Employer ObligationsStock DividendsNet EarningsIllustrations of Typical Current ObligationsWarranty CostsAnnuitiesA Few Final Comments on Future and Present ValueCurrent LiabilitiesStatement of Stockholders' EquityThe Journal Entry for PayrollA Few Words About Interest Calculations that May Save You Some MoneyAffective-Interest Amortization MethodsAccurate Payroll SystemsFuture ValuePension PlansBond Issued at a DiscountTiming of EventsBond Issued at ParPossible Preferred Stock FeaturesThe Fair Value Measurement OptionThe Corporate Form of OrganizationCommon and Preferred StockAccounting for Contingent LiabilitiesBond Issued at PremiumHow do I Compute the Payment on a Note?Present ValueNotes PlayableTypical Common Stock FeaturesYear-end Interest AccrualsAnalysis, Commitments, Alternative Financing Arrangements, Leases, and Fair Value MeasurementsGross EarningsThe Discount IllustrationThe Operating CycleLong-Term ObligationsCapital LeasesReturning to the Original QuestionPayrollBond PayableContractual Commitments and Alternative Financing ArrangementsCorporate Equity AccountingThe Presence of Preferred StockEmployer Payroll Taxes and ContributionsThe Premium IllustrationLong-Term NotesBonds Issued Between Interest Dates and Bond Retirement
 
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