tailieunhanh - Ebook Financial accounting (9E): Part 2

(BQ) Part 2 book "Financial accounting" has contents: Stockholders’ equity, the income statement, the statement of comprehensive income, & the statement of stockholders’ equity, financial statement analysis, liabilities, long term investments & the time value of money,.and other contents. | to download more slides, ebooks, and solution manual visit 8 Long-Term Investments & the Time Value of Money SPOT LI G H T: Intel Holds Several Different Types of Investments After college you may start investing through a retirement or savings plan at work, and you may make some investments on your own. The reasons people invest are for current income (interest and dividends) and appreciation of the investment’s value (stocks, bonds, and real estate, for example). Some very wealthy individuals invest in a wide variety of traditional and non-traditional investments in order to obtain significant influence over, or even to control, corporate entities and to maximize their wealth. Businesses such as Intel, General Electric, and Coca-Cola invest for the same reasons. In this chapter you’ll learn how to account for investments of many types. We use Intel Corporation as our example company because Intel has so many interesting investments. You’ll also learn about the time value of money, which is an essential factor in valuing some types of long-term investments, as well as long-term liabilities (covered in Chapter 9). ● © Ro b er tC lare /Ph o to g raphe r ’s Choice /Getty Images, Inc. 463 464 to download more slides, ebooks, and solution manual visit Chapter 8 Intel Corporation Consolidated Balance Sheet (Partial, Adapted) December 25, 2010 (In millions) 2010 1 2 3 4 5 6 7 8 9 10 11 Assets Current assets: Cash and cash equivalents Short-term investments Trading assets Accounts receivable, net of allowance for doubtful accounts of $28 Inventories Other current assets Total current assets Property, plant and equipment, net Marketable strategic equity securities $ 5,498 11,294 5,093 2,867 3,757 3,102 31,611 17,899 1,008 12 13 14 15 Other long-term investments Goodwill Other long-term assets Total assets 3,026 4,531 5,111 $63,186 What comes to mind when you think of Intel? .

• Kinh tế học
• Financial accounting
• Stockholders’ equity
• The income statement
• Comprehensive income
• Financial statement analysis
• The time value of money
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet