Xem 1-20 trên 57 kết quả Current liabilities
  • Lecture Principles of financial accounting (2/e) - Chapter 11: Current liabilities. After completing this chapter you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities.

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  • The current liabilities section of the balance sheet contains obligations that are due to be satisfied in the near term, and includes amounts relating to accounts payable, salaries, utilities, taxes, short-term loans, and so forth. This casual description is inadequate for all situations, so accountants have developed a very specific definition to deal with more issues.

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  • Chapter 10 - Reporting and analyzing liabilities. After completing this unit, you should be able to: 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, explain why bonds are issued and identify the types of bonds.

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  • Best Electronics operates a retail electronics company. Examine the following items and prepare the current liability section of the company’s December 31, 20X8, balance sheet. The beginning of year accounts payable was $150,000. Purchases on trade accounts during the year were $975,000, and payments on account were $915,000.

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  • Chapter 13 deals with short-term liabilities. In Part A of the chapter, the focus is on liabilities that are classified appropriately as current. In Part B of the chapter, we turn our attention to situations in which there is uncertainty as to whether an obligation really exists. These are designated as loss contingencies. Some loss contingencies are accrued as liabilities, but others only are disclosed in the notes.

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  • The current liabilities section of the balance sheet contains obligations that are due to be satisfied in the near term, and includes amounts relating to accounts payable, salaries, utilities, taxes, short-term loans, and so forth. This casual description is inadequate for all situations, so accountants have developed a very specific definition to deal with more issues.

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  • Chapter 9 - Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present value concepts to liabilities.

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  • Chapter 8 - Current liabilities. When you finish this chapter, you should: Distinguish between current and long-term liabilities, account for notes payable and interest expense, account for employee and employer payroll liabilities, explain the accounting for other current liabilities, apply the appropriate accounting treatment for contingencies, assess liquidity using current liability ratios.

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  • Chapter 9 - Accounting for current liabilities and payroll. This chapter introduces other liabilities with known amounts due: notes payable, sales tax payable, and payroll liabilities; and contingent liabilities including warranties payable and vacation pay. Discussion in this chapter is limited to current liabilities, those that are payable within one year or the operating cycle, whichever is longer.

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  • Chapter 9 - Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present value concepts to liabilities.

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  • Chapter 13 - Current liabilities and contingencies. After reading the material in this chapter, you should be able to: Define liabilities and distinguish between current and long-term liabilities, account for the issuance and payment of various forms of notes and record the interest on the notes, characterize accrued liabilities and liabilities from advance collection and describe when and how they should be recorded,...

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  • Chapter 9 - Reporting and analyzing current liabilities. After completing this unit, you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities,...

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  • After completing this chapter, students will be able to: Define liabilities and distinguish between current and long-term liabilities, account for notes payable and interest expense, describe the costs and the basic accounting activities relating to payrolls, prepare an amortization table allocating payments between interest and principal,...

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  • Chapter 9 - Current liabilities. The goals of this chapter are: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities,...

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  • Chapter 9 - Long-term liabilities. In the previous chapter, we discussed current liabilities. In this chapter we focus on long-term liabilities, primarily bonds. Parts A, B, and C deal with various aspects of bonds. Part D discusses other important long-term liabilities such as installment notes and leases.

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  • Chapter 2 - More on financial statements. Generally contains the following standard classifications: Current assets; long-term investments; property, plant, and equipment; intangible assets; current liabilities; long-term liabilities; stockholders' equity.

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  • On October 1, 20X4, River Woods purchased land by giving $200,000 in cash and executing a $800,000 note payable to the former owner. The note bears interest at 8% per annum, with interest being payable annually on September 30 of each year. Rojas is also required to make a $200,000 payment toward the note’s principal on every September 30. a) Prepare the appropriate journal entry to record the land purchase on October 1, 20X4. b) Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X4. c) Prepare...

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  • Prepare journal entries to record each of the following independent stock issue situations. a) Max Graphics Corporation issued 500,000 shares of $0.50 par value common stock. The issue price was $18 per share. b) Aztec Corporation issued 35,000 shares of no par common stock for $25 per share. c) Pyramid Play issued 60,000 shares of $50 par value preferred stock. The issue price was $76 per share. d) Paradise Land Management issued 15,000 shares of $1 par value common stock for land with a fair value of $250,000....

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  • IAS 1 This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997. It replaced IAS 1 Disclosure of Accounting Policies (originally approved in 1974), IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (originally approved in 1979).

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  • 8 Understanding the Numbers Nutrivite Projected Balance Sheet as of December 31, 200X Assets Cash Inventory Current assets Fixed assets: Equipment Less depreciation Net equipment Total assets $36,000 3,600 $32,400 32,400 $153,000 $ 40,600 80,000 120,600 Current liabilities Equity: Capital: Jan 1 Add net income Less drawings Capital: Dec 31 Liabilities and equity 40,000 100,000 84,000 (71,000) 113,000 $153,000 Liabilities and Equity Accounts payable $ 40,000 As you can see, Cash is increased by $5,000 to $40,600—which is sufficient to pay the Accounts Payable of $40,000.

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