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- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/09%3A_Debt_Financing_-_Current_and_Long-term_Liabilities/9.07%3A_Appendix_A-_Present_Value_Calculations
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/07%3A_Cash_and_Receivables/7.07%3A_Appendix_B-_Ratio_AnalysisAccounts_Receivable_Turnover
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/05%3A_Accounting_for_the_Sale_of_GoodsLO1 – Describe merchandising and explain the financial statement components of sales, cost of goods sold, merchandise inventory, and gross profit; differentiate between the perpetual and periodic inve...LO1 – Describe merchandising and explain the financial statement components of sales, cost of goods sold, merchandise inventory, and gross profit; differentiate between the perpetual and periodic inventory systems. Chapter 5 covers accounting for transactions of sales of goods on credit and related cash collections by merchandising firms, and transactions involving purchases and payments for goods sold in the normal course of business activities.
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)Introduction to Financial Accounting, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited to reflects current I...Introduction to Financial Accounting, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited to reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach. The textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for studen
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/12%3A_Financial_Statement_Analysis/12.01%3A_Introduction_to_Ratio_AnalysisThere are four major types of financial ratios: a) liquidity ratios that measure the ability of a corporation to satisfy demands for cash as they arise in the near-term (such as payment of current lia...There are four major types of financial ratios: a) liquidity ratios that measure the ability of a corporation to satisfy demands for cash as they arise in the near-term (such as payment of current liabilities); b) profitability ratios that measure various levels of return on sales, total assets employed, and shareholder investment; c) leverage ratios that measure the financial structure of a corporation, its amount of relative debt, and its ability to cover interest expense; and d) market ratio…
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/12%3A_Financial_Statement_Analysis/12.03%3A_Profitability_Ratios-_Analyzing_Operating_ActivitiesThe gross profit ratio, as introduced briefly in Chapter 6, indicates the percentage of sales revenue that is left to pay operating expenses, creditor interest, and income taxes after deducting cost o...The gross profit ratio, as introduced briefly in Chapter 6, indicates the percentage of sales revenue that is left to pay operating expenses, creditor interest, and income taxes after deducting cost of goods sold. The calculation of the sales to total assets ratio helps to answer this question by establishing the number of sales dollars earned for each dollar invested in assets.
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/10%3A_Equity_Financing/10.03%3A_Cash_Dividends
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/10%3A_Equity_Financing/10.01%3A_The_Corporate_StructureUsually dividends are declared on one date, the date of declaration (May 25, 2023 in this case); they are payable to shareholders on a second date, the date of record (June 7, 2023); and the dividend ...Usually dividends are declared on one date, the date of declaration (May 25, 2023 in this case); they are payable to shareholders on a second date, the date of record (June 7, 2023); and the dividend is paid on a third date, the date of payment (June 26, 2023). At the time of the dividend declaration, the shares were trading on the stock exchange at $4 per share and the equity of the corporation consisted of the following:
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/11%3A_The_Statement_of_Cash_Flows/11.05%3A_Appendix_B-_Statement_of_Cash_Flows__Direct_MethodThis is also a respectable number, but only $100,000 translates into a positive cash flow, because only some of the inventory purchases were paid in cash. (The rest of the inventory is reported as acc...This is also a respectable number, but only $100,000 translates into a positive cash flow, because only some of the inventory purchases were paid in cash. (The rest of the inventory is reported as accounts payable.) The company must still pay some of its operating expenses, leaving only $10,000 cash in the bank.
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/09%3A_Debt_Financing_-_Current_and_Long-term_Liabilities/9.02%3A_ExercisesPrepare the entry to record the payment of the note on the due date. Prepare a partial balance sheet at December 31, 2022 showing how the bonds payable and the discount on the bonds should be shown on...Prepare the entry to record the payment of the note on the due date. Prepare a partial balance sheet at December 31, 2022 showing how the bonds payable and the discount on the bonds should be shown on the balance sheet. Prepare a partial balance sheet at December 31, 2024 showing how the bonds payable and the premium on bonds should be shown on the balance sheet. , an amount in excess of the face value of the bond is received on the date of issuance.
- https://biz.libretexts.org/Bookshelves/Accounting/Introduction_to_Financial_Accounting_(Dauderis_and_Annand)/08%3A_Long-lived_AssetsLO1 – Describe how the cost of property, plant, and equipment (PPE) is determined, and calculate PPE. Long-lived assets or property, plant, and equipment (PPE) assets are used in the normal operating ...LO1 – Describe how the cost of property, plant, and equipment (PPE) is determined, and calculate PPE. Long-lived assets or property, plant, and equipment (PPE) assets are used in the normal operating activities of the business and are expected to provide benefits for a period in excess of one year. Long-lived assets covered in this chapter consist of three types: property, plant, and equipment (PPE), intangible assets, and goodwill.
