tailieunhanh - Ebook Accouting (23th edition): Part 2

(BQ) Part 2 "Accouting" has contents: Bonds payable and investments in bonds, statement of cash flows, financial statement analysis, managerial accounting concepts and principles, job order costing, process cost systems, differential analysis and product pricing, capital investment analysis,.and other contents. | C H A P T E R 14 © UNDER ARMOUR®/PRNEWSFOTO (AP TOPIC GALLERY) Long-Term Liabilities: Bonds and Notes U N D E R M ost of us don’t have enough money in our bank accounts to buy a house or a car by simply writing a check. Just imagine if you had to save the complete purchase price of a house before you could buy it! To help us make these types of purchases, banks will typically lend us the money, as long as we agree to repay the loan with interest in smaller future payments. Loans such as this, or long-term debt, allow us to purchase assets such as houses and cars today, which benefit us over the long term. The use of debt can also help a business reach its objectives. Most businesses have to borrow money in order to acquire assets that they will use to generate income. For example, Under Armour ®, a maker of performance athletic clothing, uses debt to acquire assets that it needs to manufacture and sell its products. Since it began in 1995, the company has used A R M O U R® long-term debt to transform itself from a small business to a leading athletic wear company. The company now sells products in over 8,000 retail stores across the world. In addition, Under Armour® products are used by a number of teams in the National Football League, Major League Baseball, the National Hockey League, and in Olympic sports. While debt can help companies like Under Armour® grow to achieve financial success, too much debt can be a financial burden that may even lead to bankruptcy. Just like individuals, businesses must manage debt wisely. In this chapter, we will discuss the nature of, accounting for, analysis of, and investments in long-term debt. 618 Chapter 14 Long-Term Liabilities: Bonds and Notes After studying this chapter, you should be able to: 1 1 2 2 3 3 4 5 4 6 5 Describe the characteristics and terminology of bonds payable. Journalize entries for bonds payable. Describe and illustrate the accounting for installment notes. Describe .

• Kế toán - Kiểm toán
• Financial statement analysis
• Managerial accounting concepts
• Job order costing
• Process cost systems
• Differential analysis
• Product pricing
• Capital investment analysis
• International financial statement
• Financial statement
• International financial statement analysis
• Financial reporting
• Financial analysis techniques
• Financial reporting mechanics
• Financial reporting quality
• Financial decisions
• Lecture Financial statement analysis
• Business analysis
• Financial statement analysis techniques
• Efficient market
• Supplementary information
• Income statements
• Balance sheets
• Cash flow statements
• Inventory valuation methods
• Long lived assets
• Noncurrent liabilities
• Credit quality
• Income taxes
• Postemployment benefit plans
• Intercorporate investments
• Multinational operations
• Evaluating quality
• Cash flow analysis
• Statement of cash flows
• Accrual accounting
• Prospective analysis
• Projected income statement
• Projected balance sheet
• Accounting information
• Analysis environment
• Credit analysis
• Current ratio
• Operating activity analysis
• Invested capital
• Profitability analysis
• Return on invested capital
• Equity analysis
• Earnings persistence
• Recasting rarnings