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Liabilities and Equity - Larry M. Walther

Year 2009



Part 1. Current Liabilities and Employer Obligations1. Current Liabilities1.1. The Operating Cycle1.2. Illustrations of Typical Current Obligations2. Notes Playable2.1. A Few Words About Interest Calculations that May Save You Some Money3. Contingent Liabilities3.1. Accounting for Contingent Liabilities3.2. Timing of Events3.3. Warranty Costs4. Payroll4.1. Gross Earnings4.2. Net Earnings4.3. The Journal Entry for Payroll4.4. Employer Payroll Taxes and Contributions4.5. Annual Reports4.6. Accurate Payroll Systems5. Other Components of Employee Compensation5.1. Pension Plans5.2. Other Post Retirement BenefitsPart 2. Long-Term Obligations6. Long-Term Notes6.1. How do I Compute the Payment on a Note?6.2. Future Value6.3. Present Value6.4. Annuities6.5. Returning to the Original Question6.6. A Few Final Comments on Future and Present Value7. Bond Payable8. Accounting for Bonds Payable8.1. Bond Issued at Par8.2. Bond Issued at Premium8.3. Bond Issued at a Discount9. Affective-Interest Amortization Methods9.1. The Premium Illustration9.2. The Discount Illustration10. Bonds Issued Between Interest Dates and Bond Retirement10.1. Year-end Interest Accruals10.2. Bonds may be Retired Before Scheduled Maturity11. Analysis, Commitments, Alternative Financing Arrangements, Leases, and Fair Value Measurements11.1. Contractual Commitments and Alternative Financing Arrangements11.2. Capital Leases11.3. The Fair Value Measurement OptionPart 3. Corporate Equity Accounting12. The Corporate Form of Organization13. Common and Preferred Stock13.1. Typical Common Stock Features13.2. Possible Preferred Stock Features13.3. What is Par?13.4. A Closer Look at Cash Dividends13.5. The Presence of Preferred Stock14. Treasury Stock15. Stock Splits and Stock Dividends15.1. Stock Dividends16. Statement of Stockholders' Equity
 
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