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JANUARY 22, 2024

Related AccountingTools Courses Accountants' Guidebook Corporate Finance Related Articles Common Stock Account Common Stock Equivalent Premium on Common Stock The Difference Between Preferred Stock and Common Stock

Corporate Finance 73

Corporate Finance Accounting Accounting 73

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

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

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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

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. Related Articles Capital in Excess of Par The Difference Between Par and No Par Value Stock

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

Accounting Tools

JULY 24, 2023

Related Courses Corporate Finance Treasurer's Guidebook What are Equity Accounts? The types of equity accounts differ, depending on whether a business is organized as a corporation or a partnership. There are several types of accounts used to record shareholders’ equity.

Accounting 74

Accounting Accounting Corporate Finance 74

Accounting Tools

JULY 12, 2024

Related AccountingTools Courses Accounting for Derivatives and Hedges Corporate Finance Enterprise Risk Management Additional Accounting Rules The following additional rules apply to the accounting for derivative instruments when specific types of investments are being hedged: Held-to-maturity investments.

Accounting 75

Accounting Accounting Corporate Finance 75

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JUNE 12, 2023

Related Courses Capital Budgeting Corporate Finance Treasurer's Guidebook What is the Simple Rate of Return? Related Articles After-Tax Real Rate of Return Average Rate of Return Effective Rate of Return How to Calculate the Internal Rate of Return Incremental Internal Rate of Return Return on Investment

Corporate Finance 75

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NOVEMBER 7, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What are Short Term Sources of Funds? Related Articles Factoring Advantages and Disadvantages How to Get Venture Capital Funding How to Operate with Zero Working Capital Selling Accounts Receivable to Fund a Business

Account Receivables 75

Account Receivables Accounts Receivable Accounts Receivable Corporate Finance 75

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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

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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? Dividends are a portion of a company's earnings which it returns to investors , usually as a cash payment. Does a Dividend Reduce Profit?

Corporate Finance 74

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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

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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

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JULY 17, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is the Market Interest Rate? Related Articles Compound Interest Rate Effective Interest Rate Imputed Interest Rate Nominal Interest Rate Real Interest Rate Stated Interest Rate The market interest rate is the prevailing interest rate offered on cash deposits.

Deposits 40

Deposits Corporate Finance 40

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MAY 15, 2024

Related AccountingTools Courses Corporate Finance Public Company Accounting and Finance Related Articles Commitment Fee Finance Charge Floatation Cost Original Issue Discount

Corporate Finance 40

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AUGUST 31, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is a Declared Dividend? Once declared, a dividend becomes a liability of the corporation until it is paid. Related Articles Declaration Date Dividends in Arrears How to Calculate Dividends Paid Types of Dividends When are Dividends Paid?

Corporate Finance 40

Corporate Finance 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

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MAY 15, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Held-to-Maturity Investments Short-Term Investments Trading Securities Examples of Temporary Investments Money market funds and treasury bills are examples of temporary investments.

Corporate Finance 40

Corporate Finance Billing 40

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APRIL 24, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Serial Bond Types of Bonds Bearer bonds must be securely stored, since someone who steals them could collect dividend payments on them, and submit them for reimbursement on the maturity date.

Corporate Finance 40

Corporate Finance Collections 40

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AUGUST 27, 2023

Related Courses Corporate Cash Management Corporate Finance Investing Guidebook What is Fundamental Analysis? Related Articles Expense Ratio Investment Analysis Investment Strategies Risk-Return Trade-Off This examination tells an investor whether a security should be bought, sold, or retained.

Corporate Finance 40

Corporate Finance 40

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AUGUST 25, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is a Holder of Record? The concept is of most importance when determining who should receive dividend or interest payments as of the date when they are to be distributed, as well as the ability to vote in corporate elections. Related Articles Beneficial Owner

Corporate Finance 40

Corporate Finance 40

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OCTOBER 14, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is a Subordinated Debenture? Related Articles Subordinated Debt A subordinated debenture is a bond classified lower than more senior debt in the event of a default.

Corporate Finance 40

Corporate Finance 40

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SEPTEMBER 21, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is a Property Dividend? Related Articles How to Calculate Dividends Paid Scrip Dividend Types of Dividends Where Do Dividends Appear in the Financial Statements? A property dividend is a dividend paid to investors with assets other than cash.

Corporate Finance 40

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JULY 30, 2023

Related Courses Corporate Cash Management Corporate Finance Investing Guidebook What are Equities? Equities are financial instruments that give their holders an ownership position in a corporation. Related Articles Blue-Chip Stock Investment Securities Short-Term Investments Temporary Investments Value Stock

Corporate Finance 40

Corporate Finance 40

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MAY 21, 2023

Related Courses Corporate Finance Crowdfunding What is a Demand Loan? Related Articles Bridge Loan Credit Facility Evergreen Loan Fixed Rate Loan Self-Liquidating Loan Term Loan A demand loan is a borrowing instrument that allows the lender to recall a loan on short notice.

Corporate Finance 40

Corporate Finance 40

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OCTOBER 22, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles How to Calculate Interest Expense How to Calculate the Effective Interest Rate This is done in order to minimize the cases in which borrowers are charged excessive rates for loaned funds.

Corporate Finance 40

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APRIL 29, 2024

The calculation is as follows: Total of annual dividend payments ÷ Current market price of the investment = Simple yield Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Related Article Yield to Maturity

Corporate Finance 40

Corporate Finance Accounting Accounting Financial Analysis 40

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OCTOBER 1, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is an Equity Restructuring? An equity restructuring is a transaction between a corporation and its shareholders that alters the fair value of the shares associated with an option or similar reward.

Corporate Finance 40

Corporate Finance 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

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SEPTEMBER 1, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is a Debenture Bond? Debenture bonds are typically issued by large corporations and governments with excellent credit ratings. Related Articles Callable Bond Collateral Trust Bond Floorless Bond Income Bond Mortgage Bond Term Bond

Corporate Finance 40

Corporate Finance 40

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AUGUST 27, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is Funded Debt? This is a relatively safe form of debt financing , since the borrower can lock in an interest rate for a prolonged period of time. Related Articles Asset Financing Evergreen Loan Mortgage Sale and Leaseback Term Loan

Corporate Finance 40

Corporate Finance 40

Accounting Tools

AUGUST 25, 2023

Related Courses Corporate Finance GAAP Guidebook What is a Holding Period? A holding period is the duration of an investment by an investor. It begins with the purchase date by the investor and ends with the sale date.

Corporate Finance 40

Corporate Finance Tax 40

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JULY 20, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is a Variable Rate Bond? Jumps in the baseline indicator can lead to substantial increases in interest rates, so this is a riskier form of financing for the issuer.

Corporate Finance 40

Corporate Finance 40

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JULY 16, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is a Mortgage Bond? Related Articles Callable Bond Deferred Interest Bond Discount Bond Floorless Bond Income Bond Types of Bonds A mortgage bond is a debt offering that is secured by the issuing entity's real estate or equipment.

Corporate Finance 40

Corporate Finance 40

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Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Callable Bond Discount Bond Floorless Bond Types of Bonds An example of this type of bond is the zero-coupon bond, for which there is only a single payout at the maturity date.

Corporate Finance 40

Corporate Finance 40

Accounting Tools

AUGUST 8, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is a Banker’s Acceptance? A banker's acceptance arises when a bank guarantees (or accepts) corporate debt , usually when it issues a loan to a corporate customer and then sells the debt to investors.

Corporate Finance 40

Corporate Finance 40