Accounting Tools

JANUARY 22, 2024

The amount of common stock that a business records is split between the common stock account and the additional paid-in capital account; the sum total recorded matches the price at which the company sold shares to its investors.

Corporate Finance 73

Corporate Finance Accounting Accounting 73

Accounting Tools

MAY 2, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Demand Loan Evergreen Loan Secured Loan Term Loan Working Capital Loan

Corporate Finance 75

Corporate Finance 75

Accounting Tools

JULY 28, 2023

Related Courses Corporate Finance The Balance Sheet What is No Par Value Stock? This information may also be noted in the issuer’s articles of incorporation. Accounting for No Par Value Stock When a company sells no par value stock to investors, it debits cash received and credits the common stock account.

Corporate Finance 76

Corporate Finance Accounting Accounting 76

Accounting Tools

JUNE 20, 2023

Related Courses Corporate Finance Treasurer's Guidebook The difference between recourse and non-recourse debt is the ability of the lender to take the assets of the borrower if the debt is not paid. Non-recourse debt favors the borrower, while recourse debt favors the lender.

Corporate Finance 75

Corporate Finance Tax Accounting Accounting 75

oAppsNet

APRIL 15, 2024

In the dynamic landscape of corporate finance, the role of accounts payable (AP) professionals are evolving rapidly. In this comprehensive article, we’ll explore nine critical ways in which the role of AP professionals is expected to change in 2024 and the implications for individuals and organizations alike.

Accounts Payable 52

Accounts Payable Accounts Payable AP Vendor Management 52

Accounting Tools

JUNE 11, 2023

Related Courses Corporate Finance Working Capital Management What is Accounts Receivable Discounted? Accounts receivable discounted are unpaid billings to customers that have been sold to a third party in exchange for cash.

Accounts Receivable 40

Accounts Receivable Accounts Receivable Account Receivables Corporate Finance 40

Accounting Tools

JUNE 21, 2023

Related Courses Accounting for Investments Corporate Finance GAAP Guidebook The issue price of a bond is based on the relationship between the interest rate that the bond pays and the market interest rate being paid on the same date. The basic steps required to determine the issue price are noted below.

Corporate Finance 75

Corporate Finance Accounting Accounting 75

Accounting Tools

AUGUST 9, 2024

Related AccountingTools Courses Business Combinations and Consolidations Corporate Cash Management Corporate Finance When an intercompany loan is created, it should be fully documented, including the amount of the interest rate to be charged and principal repayment terms. This is rarely possible with an outside lender.

Financial Statements 74

Financial Statements Corporate Finance Tax Auditing 74

Accounting Tools

NOVEMBER 7, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What are Short Term Sources of Funds? Collect Receivables Faster You can add staff and use a variety of procedures to accelerate the payment of accounts receivable by customers.

Accounts Receivable 75

Accounts Receivable Accounts Receivable Account Receivables Corporate Finance 75

Accounting Tools

JULY 16, 2024

years) Related AccountingTools Courses Corporate Finance Essentials of Business Math Financial Analysis The Rule of 72 is fairly accurate for low rates of return, and becomes increasingly inaccurate when higher rates of return are incorporated into the calculation. Related Article Rule of 69 72 ÷ 1 = 72.0 72 ÷ 2 = 36.0

Corporate Finance 75

Corporate Finance Financial Analysis 75

Accounting Tools

JULY 10, 2023

Related Courses CFO Guidebook Corporate Finance Treasurer's Guidebook What are Dividends? Related Articles Accounting for a Small Stock Dividend Are Dividends Considered an Expense? How to Account for Cash Dividends How to Calculate Dividends Paid Stock Dividend Accounting Does a Dividend Reduce Profit?

Corporate Finance 74

Corporate Finance Accounting Accounting 74

Accounting Tools

NOVEMBER 2, 2023

Related Courses Capital Budgeting Corporate Finance Financial Analysis What is the Opportunity Cost of Capital? Related Articles Incremental Cost of Capital Weighted Average Cost of Capital

Financial Analysis 74

Financial Analysis Corporate Finance Budgeting 74

Accounting Tools

MAY 12, 2024

Bonds are a fixed obligation to pay that are issued by a corporation or government entity to investors. Related Articles Factoring Advantages and Disadvantages How to Get Venture Capital Funding Sale and Leaseback Short Term Sources of Funds Types of Bonds

Corporate Finance 75

Corporate Finance 75

Accounting Tools

JUNE 12, 2023

Related Courses Capital Budgeting Corporate Finance Treasurer's Guidebook What is the Simple Rate of Return? Terms Similar to Simple Rate of Return The simple rate of return is also known as the unadjusted rate of return and the accounting rate of return.

Corporate Finance 75

Corporate Finance Budgeting Tax Financial Analysis 75

Accounting Tools

MAY 15, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is Accounts Receivable Pledging? Accounts receivable pledging occurs when a business uses its accounts receivable asset as collateral on a loan , usually a line of credit.

Accounts Receivable 40

Accounts Receivable Accounts Receivable Account Receivables Accounting 40

Accounting Tools

JULY 13, 2023

Related Courses Accounting for Investments Corporate Finance GAAP Guidebook The accounting for bonds involves a number of transactions over the life of a bond. The accounting for these transactions from the perspective of the issuer is noted below.

Accounting 40

Accounting Accounting Corporate Finance 40

oAppsNet

APRIL 9, 2024

As we enter 2024, the landscape of accounts payable (AP) departments is poised for significant transformation. This article will explore nine key ways AP departments are expected to change in 2024 and the implications for individuals and organizations. Check out oAppsNET’s Procure To Pay Solutions.

Accounts Payable 52

Accounts Payable Accounts Payable AP Vendor Management 52

Accounting Tools

JUNE 7, 2023

Related Courses Corporate Finance The Interpretation of Financial Statements Treasurer's Guidebook What is Financial Leverage? Related Articles Degree of Financial Leverage Equity Spread Financial Gearing Trading on Equity Financial leverage is the use of debt to buy more assets.

Corporate Finance 75

Corporate Finance Financial Statements Tax Financial Analysis 75

Accounting Tools

MAY 15, 2024

Offering costs are those expenditures made to pay for the accounting, legal and underwriting activities associated with the issuance of securities to investors. Related AccountingTools Courses Corporate Finance Public Company Accounting and Finance Related Articles Commitment Fee Finance Charge Floatation Cost Original Issue Discount

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

AUGUST 24, 2023

Related Courses Accounting for Derivatives and Hedges Corporate Finance Enterprise Risk Management What is a Hedging Instrument? Related Articles Hedge Accounting

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

MAY 21, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook How to Sell Accounts Receivable You might choose to sell your accounts receivable in order to accelerate cash flow. Doing so is accomplished by selling them to a third party in exchange for cash and a hefty interest charge.

Accounts Receivable 40

Accounts Receivable Accounts Receivable Account Receivables Accounting 40

Accounting Tools

APRIL 29, 2024

This is a simplified calculation used to approximate the return on an investment, without accounting for the compounding effect of these returns over time. This measure also does not account for any realized or unrealized gains or losses on these investments.

Corporate Finance 40

Corporate Finance Accounting Accounting Financial Analysis 40

Accounting Tools

SEPTEMBER 20, 2023

Related Courses Accounting for Bonds Accounting for Investments Corporate Finance What is a Call Feature? Related Articles Call Premium Call Price Call Provision A call feature is a feature in a bond agreement that allows the issuer to buy back bonds at a set price within certain future time frames.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

SEPTEMBER 21, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is a Property Dividend? Accounting for Property Dividends The issuer records property dividends at the fair market value of the assets paid to shareholders. A property dividend is a dividend paid to investors with assets other than cash.

Corporate Finance 40

Corporate Finance Financial Statements Accounting Accounting 40

Accounting Tools

MAY 16, 2024

Related AccountingTools Courses Accounting for Bonds Accounting for Investments Corporate Finance Related Articles Accounting for Bonds Bond Retirement Gain on Retirement of Bonds

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

OCTOBER 22, 2024

The total finance charge includes the interest on the debt, the commitment fees by the lender, any account maintenance fees, and late fees. The amount of finance charges is closely related to the creditworthiness of the borrower. The charge compensates the lender for providing funds to a borrower.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

JANUARY 20, 2024

Accounting for Declared Dividends The authorization of a dividend payment creates a payment liability for the issuing entity, for which it records a short-term liability in the accounting records. The entry is a debit to the retained earnings account and a credit to the dividends payable account.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

SEPTEMBER 26, 2023

Related Courses Corporate Finance Investor Relations Guidebook Public Company Accounting and Finance What is the Payout Ratio? Related Articles Price Earnings Multiple Shareholder Value Shareholder Value Added Total Shareholder Return It is expressed as a percentage of the firm’s reported earnings.

Accruals 75

Accruals Corporate Finance Collections Accounting 75

Accounting Tools

MAY 10, 2024

Related AccountingTools Courses Accounting for Bonds Corporate Finance The Income Statement Related Articles Accounting for Bonds Contractual Interest Rate Effective Interest Method These two figures are added together to arrive at a total bond interest expense of $80,000 for the reporting year.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

OCTOBER 15, 2023

Related Courses Accounting for Bonds Accounting for Investments Corporate Finance What is a Bond Call Price? Related Articles Accounting for Bonds Call Feature Call Premium Call Provision A bond call price is the contractually-mandated price at which a bond holder must sell a bond back to the issuer.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

AUGUST 31, 2023

Related Courses Corporate Cash Management Corporate Finance Investing Guidebook What is a Demand Deposit? A demand deposit is cash left in a bank account that the depositor can withdraw at any time, without giving prior notice to the bank.

Deposits 40

Deposits Corporate Finance Accounting Accounting 40

Accounting Tools

APRIL 28, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Article Investment Analysis If these funds are instead re-invested in longer-term investments, then the corresponding amount shifts over to the long-term assets section of the balance sheet.

Corporate Finance 40

Corporate Finance Deposits Billing Accounting 40

Accounting Tools

AUGUST 28, 2023

Related Courses Corporate Finance Crowdfunding Treasurer's Guidebook What is Accounts Receivable Financing? Accounts receivable financing involves the sale of one’s accounts receivable in exchange for a working capital loan. These invoices are also known as trade receivables.

Accounts Receivable 40

Accounts Receivable Accounts Receivable Account Receivables Accounting 40

Accounting Tools

JULY 12, 2023

Related Courses Accounting for Investments Corporate Finance GAAP Guidebook What is a Gain on Retirement of Bonds? Related Articles Accounting for Bonds Bond Amortization Schedule Bond Retirement The company buys the bonds back for $102,000.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

JULY 25, 2023

Related Courses Corporate Finance Financial Analysis What is the Annualized Rate? Related Articles Average Rate of Return Rate of Return The Accounting Rate of Return The Effective Rate of Return The Simple Rate of Return The Time-Adjusted Rate of Return

Financial Analysis 40

Financial Analysis Corporate Finance Computation Accounting 40

Accounting Tools

SEPTEMBER 2, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is a Private Placement? Related Articles Private Equity Private Investment in Public Equity A private placement is the sale of a security to a small number of investors.

Corporate Finance 75

Corporate Finance Financial Reporting 75

Accounting Tools

MARCH 8, 2024

Related AccountingTools Courses Accounting for Bonds Accounting for Investments Corporate Finance Related Articles Call Feature Call Price Call Provision

Corporate Finance 40

Corporate Finance Accounting Accounting 40