Download e-book for kindle: CliffsQuickReview accounting principles II by Elizabeth A Minbiole

By Elizabeth A Minbiole

ISBN-10: 0764585657

ISBN-13: 9780764585654

CliffsQuickReview path publications conceal the necessities of your hardest sessions. Get an organization grip on center techniques and key fabric, and try out your newfound wisdom with evaluation questions.

From budgeting, expense accounting, and liabilities to partnerships and firms, CliffsQuickReview Accounting rules II might help comprehend and continue complex accounting recommendations. This advisor introduces every one subject, defines keyword phrases, and walks you thru each one pattern challenge step by step. very quickly, you can be able to take on different techniques during this ebook such as

  • Long-term liabilities
  • Financial assertion analysis
  • Cost-volume-profit relationships
  • Flexible budgets and traditional costs
  • Capital budgeting

CliffsQuickReview Accounting rules II acts as a complement in your textbook and to school room lectures. Use this reference in any respect that matches your own variety for examine and overview — you opt what works top together with your wishes. even if you learn the ebook from hide to hide or specialize in decide on subject matters, you usually get transparent, jargon-free reasons of the basics, supplemented with equations, charts, and tables.

With titles to be had for all of the hottest highschool and school classes, CliffsQuickReview publications are a accomplished source which could assist you get the absolute best grades.

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Example text

Ease of formation Other than registration of the business, a partnership has few requirements to be formed. 46 CLIFFSQUICKREVIEW PARTNERSHIPS Transfer of ownership Although it is relatively easy to dissolve a partnership, the transfer of ownership, whether to a new or existing partner, requires approval of the remaining partners. Management structure and operations In most partnerships, the partners are involved in operating the business. Their regular involvement makes critical decisions easier as formal meetings are not required to get approval before action can be taken.

Long-term liabilities Bonds Payable Less: Discount on Bonds Payable 10,000 (592) 9,408 The carrying value will continue to increase as the discount balance decreases with amortization. When the bond matures, the discount will be zero and the bond’s carrying value will be the same as its principal amount. The discount amortized for the last payment may be slightly dif ferent based on rounding. See Table 2-1 for interest expense calculated using the straight-line method of amortization and carrying value calculations over the life of the bond.

Lighting Process, Inc. receives a premium (more cash than the principal amount) from the purchasers. The purchasers are willing to pay more for the bonds because the purchasers will receive interest payments of $600 when the market interest payment on the bonds was only $500. 4622 (2) 7,477 Price of Bond $ 11,246 (1) Present value of 1 using 5% (10% annual coupon interest rate × 6⁄ 12) and 20 periods (10-year bonds times 2 interest payments per year) from Appendix A. (2) Present value of annuity of 1 using 5% and 20 periods from Appendix B.

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CliffsQuickReview accounting principles II by Elizabeth A Minbiole


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