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

MARCH 24, 2023

Related Courses Public Company Accounting and Finance What is a Staff Accounting Bulletin? A Staff Accounting Bulletin (SAB) summarizes the views of the Securities and Exchange Commission 's staff regarding how Generally Accepted Accounting Principles ( GAAP ) are to be applied.

Corporate Finance 40

Corporate Finance Accounting Accounting Financial Statements 40

Accounting Today

APRIL 23, 2024

Luthar, who was suspended in January, will be 'available to assist the company and provide transitional support' as a non-executive employee until Sept.

Accounting 158

Accounting Accounting Corporate Finance 158

Accounting Tools

MAY 12, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is Accounts Receivable Securitization? A larger organization can convert its accounts receivable into cash at once by securitizing the receivables.

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

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 14, 2024

In some cases, this may be a negative figure, since the market value of company assets may be lower than the aggregate amount of liabilities.

Corporate Finance 75

Corporate Finance Accounting Accounting 75

Accounting Tools

MARCH 27, 2023

Related Courses Accounting for Investments Corporate Finance GAAP Guidebook Bond issue costs are the fees associated with the issuance of bonds by an issuer to investors. The accounting for these costs involves initially capitalizing them and then charging them to expense over the life of the bonds.

Corporate Finance 40

Corporate Finance Accounting Accounting Cost Accounting 40

Accounting Tools

JUNE 3, 2024

Proration in Overhead Cost Allocations Proration can refer to the allocation of under- or over-allocated overhead costs among the work-in-process , finished goods , and cost of goods sold accounts at the end of an accounting period. Related AccountingTools Courses Cost Accounting Fundamentals Corporate Finance

Corporate Finance 40

Corporate Finance Cost Accounting Accounting Accounting 40

Accounting Tools

JULY 16, 2023

Related Courses Corporate Finance Investor Relations Guidebook Public Company Accounting and Finance What is a Beneficial Owner? A beneficial owner is an entity that owns stock or other property that is registered in the name of another party. The beneficial owner enjoys the income from the owned asset.

Corporate Finance 74

Corporate Finance Accounting Accounting 74

oAppsNet

APRIL 9, 2024

As we enter 2024, the landscape of accounts payable (AP) departments is poised for significant transformation. Moreover, cloud-based accounting software and digital payment platforms will enable AP departments to work collaboratively and securely across distributed teams. Check out oAppsNET’s Procure To Pay Solutions.

Accounts Payable 52

Accounts Payable Accounts Payable AP Vendor Management 52

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

JULY 29, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Working Capital Management The treasurer position is responsible for corporate liquidity , investments, and risk management related to the company's financial activities.

Corporate Finance 75

Corporate Finance Accounting Accounting 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

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

JULY 14, 2024

Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Smith initially pays $5 per share, since he is short on cash at the moment. The agreement states that he will pay off the remainder of the amount owed as soon as he liquidates another investment.

Corporate Finance 75

Corporate Finance 75

Accounting Tools

JANUARY 24, 2024

Accounting for a Discount on Notes Receivable To account for the difference between the present value of the payments to be received from a note and its face amount, amortize it over the remaining life of the note. Related AccountingTools Courses Corporate Finance GAAP Guidebook

Corporate Finance 40

Corporate Finance Accounting 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

MAY 10, 2024

Related AccountingTools Courses CFO Guidebook Corporate Finance Comparing Authorized and Outstanding Shares The number of outstanding shares is always equal to or less than the number of authorized shares.

Corporate Finance 75

Corporate Finance 75

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

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

JULY 19, 2024

Related AccountingTools Courses Corporate Finance Governmental Accounting Advantages of Tax Anticipation Notes Investors obtain two benefits from investing in tax anticipation notes, which are as follows: Nontaxable income. The duration of the notes is usually no more than one year.

Tax 40

Tax Corporate Finance Accounting Accounting 40

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

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

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.

Financial Statements 74

Financial Statements Corporate Finance Tax Auditing 74

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

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

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

MARCH 8, 2024

The borrower accepts the arrangement, and is then obligated to pay the lender $4,000 per year in interest, which is calculated as follows: 8% Contractual interest rate x $50,000 Loan amount = $4,000 Interest payable per year Related AccountingTools Courses Accounting for Bonds Corporate Finance Related Articles Effective Interest Rate Imputed Interest (..)

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

FEBRUARY 7, 2024

Accounting for Hedges Hedge accounting involves matching a derivative instrument to a hedged item, and then recognizing gains and losses from both items in the same period. The net result of these gains and losses should be relatively small, as long as the hedging instrument was properly paired with the hedged item.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

FEBRUARY 3, 2024

Examples of Floatation Costs Examples of floatation costs are accounting fees, legal fees, printing fees, registration fees, and the underwriting spread earned by the investment banker. Consequently, issuers have an incentive to issue more securities than are actually necessary, thereby lowering the proportional cost of floatation.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

MARCH 25, 2024

Related AccountingTools Courses Accounting for Bonds Accounting for Investments Corporate Finance Related Articles Gain on Retirement of Bonds Redemption of Bonds Payable Retirement of Bonds Investors only do this when the market price of the shares has risen enough to generate a profit for them.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

JULY 11, 2024

Related AccountingTools Courses Corporate Finance Governmental Accounting Disadvantages of Municipal Bonds A key disadvantage of municipal bonds is that smaller investors tend to be excluded from this market; this is because most municipal bonds are issued in minimum denominations of $5,000.

Corporate Finance 40

Corporate Finance Tax Accounting Accounting 40

Accounting Tools

OCTOBER 13, 2023

Related Courses Corporate Finance Public Company Accounting and Finance A secondary distribution is the sale of a large number of shares by one or more large investors. The sale is handled by a securities firm and so is not conducted through a stock exchange.

Corporate Finance 40

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

SEPTEMBER 20, 2023

Related Courses Accounting for Bonds Accounting for Investments Corporate Finance What is a Call Feature? 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

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