BAC 201 Accounting for Liabilities and Equities

BAC 201 Accounting for Liabilities and Equities



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 202 times, 2 visits today)

Leave a Reply

Your email address will not be published. Required fields are marked *