Liabilities and Equity
Current Liabilities and Employer ObligationsCurrent LiabilitiesThe Operating CycleIllustrations of Typical Current ObligationsNotes PlayableA Few Words About Interest Calculations that May Save You Some MoneyContingent LiabilitiesAccounting for Contingent LiabilitiesTiming of EventsWarranty CostsPayrollGross EarningsNet EarningsThe Journal Entry for PayrollEmployer Payroll Taxes and ContributionsAnnual ReportsAccurate Payroll SystemsOther Components of Employee CompensationPension PlansOther Post Retirement BenefitsLong-Term ObligationsLong-Term NotesHow do I Compute the Payment on a Note?Future ValuePresent ValueAnnuitiesReturning to the Original QuestionA Few Final Comments on Future and Present ValueBond PayableAccounting for Bonds PayableBond Issued at ParBond Issued at PremiumBond Issued at a DiscountAffective-Interest Amortization MethodsThe Premium IllustrationThe Discount IllustrationBonds Issued Between Interest Dates and Bond RetirementYear-end Interest AccrualsBonds may be Retired Before Scheduled MaturityAnalysis, Commitments, Alternative Financing Arrangements, Leases, and Fair Value MeasurementsContractual Commitments and Alternative Financing ArrangementsCapital LeasesThe Fair Value Measurement OptionCorporate Equity AccountingThe Corporate Form of OrganizationCommon and Preferred StockTypical Common Stock FeaturesPossible Preferred Stock FeaturesWhat is Par?A Closer Look at Cash DividendsThe Presence of Preferred StockTreasury StockStock Splits and Stock DividendsStock DividendsStatement of Stockholders' Equity
