[pvfw-embed viewer_id=”408″ width=”100%” height=”800″]
CURRENT LIABILITIES AND CONTINGENCIES
- Current Liabilities
- Definition Of Liability
- Definition Of Current Liability
- Types Of Current Liabilities
- Contingencies
- Loss Contingencies That Should Be Accrued.
- Loss Contingencies That Should Be Disclosed But Not Accrued
- Loss Contingencies That Are Neither Accrued Nor Disclosed
LONG-TERM LIABILITIES
- Introduction to Long-Term Debt
- Bonds Payable
- Types Of Bonds
- Accounting For Bond Issues
LEASES
- Basics Of Leasing
- Categories Of Leases
- Accounting For Leases
- Accounting For An Operating Lease
- Accounting For A Capital Lease
- Recording The Lease Liability
- Reporting A Long-Term Asset Liability On The Balance Sheet
- Terminating Of Lease Agreements
STOCKHOLDERS’ EQUITY
- The Corporate Form
- Forming A Corporation
- Organizing A Corporation
- Organization Costs
- The Concept of Owners Equity
- Contributed Capital
- Retained Earnings
- Unrealized Capital
- Classification Of Capital Stock
- Accounting Treatment Of Stockholders’ Equity
- Presentation Of Stockholders’ Equity On The Balance Sheet
- Accounting For Stock Issues
- Issuing No-Par Common Stock For Cash
- Issuing Common Stock For Services Or Non-Cash Assets
- Capital Stock Sold On A Subscription Basis
- Defaults On Stock Subscriptions
- Lump-Sum Stock Issuance
- Stock Issue Costs
- Treasury Stock
- Purchase Of Treasury Stock
- Sale Of Treasury Stock
- Retirement Of Treasury Stock
- Donated Capital
- Stock Rights
- Stock-Based Compensation
DIVIDENDS, CONVERTIBLES, WARRANTS, AND EARNINGS PER Share
- Dividends
- Types of Dividends
- Stock Dividend Entries
- Convertibles
- Convertible Preferred Stock
- Convertible Bonds
- Warrants
- Earnings Per Share
- EPS For Companies With Simple Capital Structure
- EPS For Companies With Complex Capital Structures
(Visited 677 times, 1 visits today)