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 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 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

Accounting Tools

OCTOBER 21, 2024

Related AccountingTools Course Corporate Finance The maturity value increases when the interest on the investment compounds at a rapid rate (such as monthly or quarterly), since interest is being calculated on a continually growing base. Fees and taxes.

Corporate Finance 40

Corporate Finance Tax 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

OCTOBER 22, 2024

Related AccountingTools Courses Corporate Finance Investor Relations Public Company Accounting and Finance Advantages of a Stock Exchange There are several advantages to being listed on a stock exchange. They are as follows: Enhanced prestige.

Corporate Finance 40

Corporate Finance Accounting 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

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

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 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

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

APRIL 21, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is an Interim Dividend? An interim dividend is a distribution to shareholders that has been both declared and paid before a company has determined its full-year earnings.

Corporate Finance 75

Corporate Finance Financial Statements 75

Accounting Tools

MAY 2, 2024

Related AccountingTools Courses Corporate Finance Public Company Accounting and Finance Related Article Underwriting Fees There are more experts scattered among the various underwriters in the group, making it easier to handle the more specialized securities issuances.

Corporate Finance 40

Corporate Finance Accounting 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

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

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

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

MARCH 28, 2024

Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Related Article Lender Relations (podcast) For example, a lender may specialize in mortgages to individuals, or lines of credit to businesses.

Corporate Finance 40

Corporate Finance 40

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. 72 ÷ 1 = 72.0 years) 2% interest rate. (72 72 ÷ 2 = 36.0 72 ÷ 3 = 24.0

Corporate Finance 73

Corporate Finance Financial Analysis 73

Accounting Tools

AUGUST 31, 2023

Related Courses Accounting for Earnings per Share Corporate Finance What is Dilutive? Dilutive is the effect of a transaction that reduces earnings per share or the ownership interest of an investor. This concept occurs when a business issues shares , convertible debt , options , or warrants.

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

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

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

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

FEBRUARY 10, 2024

Related AccountingTools Courses Accounting for Bonds Accounting for Investments Corporate Finance Related Articles Accounting for Bonds How to Calculate the Carrying Value of a Bond How to Calculate the Issue Price of a Bond The coupon bond is more easily transferable between investors.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

OCTOBER 4, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is Principal? Principal is the amount of a debt that was originally borrowed, and which remains unpaid. This amount does not include any accumulated unpaid interest associated with the debt.

Corporate Finance 40

Corporate Finance 40

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

APRIL 28, 2024

Related AccountingTools Courses Accounting for Bonds Corporate Finance Treasurer’s Guidebook Related Articles Bond Retirement Maturity Date Retirement of Bonds This occurs because available cash is constantly being funneled into the sinking fund, rather than being deployed to earn a return.

Corporate Finance 40

Corporate Finance 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

JANUARY 19, 2024

What is Dilution in Accounting? This could have a significant negative impact on the shareholder’s ability to influence the corporation. Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

MARCH 24, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is an Original Issue Discount? An original issue discount is the difference between the face value of a bond and the price at which it was originally sold to an investor by the issuer.

Corporate Finance 75

Corporate Finance Tax Accounting Accounting 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 9, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is Lend? To lend is the act of giving an asset to a third party, under the expectation that the asset will be returned at a later date.

Corporate Finance 40

Corporate Finance 40

Accounting Tools

NOVEMBER 5, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is Loan Stock? Loan stock is shares in a business that have been pledged as collateral for a loan.

Corporate Finance 75

Corporate Finance 75

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