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- https://biz.libretexts.org/Courses/Prince_Georges_Community_College/BMT_1570%3A_SMALL_BUSINESS_MANAGEMENT_IN_THE_21ST_CENTURY_(Cooks_2021)/05%3A_The_Business_Plan/5.04%3A_Building_a_PlanIt should contain all the pertinent information to enable the reader to contact the author, such as the name of the business, the business logo, and the contact person’s address, telephone number, and...It should contain all the pertinent information to enable the reader to contact the author, such as the name of the business, the business logo, and the contact person’s address, telephone number, and e-mail address. The duration that you will use will depend on the amount of capital that the business is seeking to raise, the type of industry the business is in, and the forecasting issues associated with making projections.
- https://biz.libretexts.org/Courses/Coastline_College/BUS_C100%3A_Introduction_to_Business_(White)/14%3A_Using_Financial_Information_and_Accounting/14.05%3A_The_Balance_SheetIt reports the resources of a company (assets), the company’s obligations (liabilities), and the difference between what is owned (assets) and what is owed (liabilities), or owners’ equity. The basic ...It reports the resources of a company (assets), the company’s obligations (liabilities), and the difference between what is owned (assets) and what is owed (liabilities), or owners’ equity. The basic accounting equation is reflected in the three totals highlighted on the balance sheet: assets of $148,900 equal the sum of liabilities and owners’ equity ($70,150 + $78,750).
- https://biz.libretexts.org/Courses/Folsom_Lake_College/BUS_350%3A_Small_Business_Management_Entrepreneurship_(Buch)/03%3A_The_Business_Plan_-_Marketing_Organization_Location_Finances/05%3A_The_Business_Plan/5.02%3A_The_Business_Plan/5.2.04%3A_Building_a_PlanIf we can get customers to associate Zappos as the absolute best in service, then we can expand beyond shoes.” The mission statement of Ben & Jerry’s Ice Cream focuses both on defining their product a...If we can get customers to associate Zappos as the absolute best in service, then we can expand beyond shoes.” The mission statement of Ben & Jerry’s Ice Cream focuses both on defining their product and their values: “To make, distribute and sell the finest quality all-natural ice cream and euphoric concoctions with a continued commitment to incorporating wholesome, natural ingredients and promoting business practices that respect the Earth and the Environment.”
- https://biz.libretexts.org/Bookshelves/Accounting/Accounting_in_the_Finance_World/15%3A_In_Financial_Statements_What_Information_Is_Conveyed_about_Other_Noncurrent_Liabilities/15.02%3A_Operating_Leases_versus_Capital_LeasesThis page explains the differences between operating and capital leases. Operating leases report current liabilities and prepaid rent, while capital leases account for both the asset and liability at ...This page explains the differences between operating and capital leases. Operating leases report current liabilities and prepaid rent, while capital leases account for both the asset and liability at present value, alongside depreciation and interest. The classification criteria for leases differ under IFRS and U.S. GAAP, with the latter potentially identifying more contracts as capital leases due to updated standards aimed at alignment between the two frameworks.
- https://biz.libretexts.org/Bookshelves/Accounting/Accounting_in_the_Finance_World/05%3A_Why_Must_Financial_Information_Be_Adjusted_Prior_to_the_Production_of_Financial_Statements/5.04%3A_Chapter_AppendixFinal Trial Balance and Financial Statements Figure 5.7 Appendix A Figure 5.8 Appendix B 1 1 In a subsequent chapter, the reporting of noncurrent assets with finite lives will be covered in detail. Th...Final Trial Balance and Financial Statements Figure 5.7 Appendix A Figure 5.8 Appendix B 1 1 In a subsequent chapter, the reporting of noncurrent assets with finite lives will be covered in detail. The cost of such assets is subject to depreciation over their estimated useful lives so that a net book value is reported that falls each period. Therefore, the $40,000 is used here simply to illustrate the placement of the balances.
- https://biz.libretexts.org/Bookshelves/Accounting/Accounting_in_the_Finance_World/10%3A_In_a_Set_of_Financial_Statements_What_Information_Is_Conveyed_about_Property_and_EquipmentThis page discusses key accounting topics for property and equipment reporting, such as historical costs, depreciation expenses, and methods for handling partial years. It addresses asset exchanges, a...This page discusses key accounting topics for property and equipment reporting, such as historical costs, depreciation expenses, and methods for handling partial years. It addresses asset exchanges, adjustments for older assets, land improvements, and property value impairments, along with end-of-chapter exercises for practice.
- https://biz.libretexts.org/Bookshelves/Accounting/Accounting_in_the_Finance_World/10%3A_In_a_Set_of_Financial_Statements_What_Information_Is_Conveyed_about_Property_and_Equipment/10.05%3A_Recording_Asset_Exchanges_and_Expenditures_That_Affect_Older_AssetsThis page outlines key accounting practices regarding asset exchanges, emphasizing recording at fair value and proper cost allocation. It details that improvements to assets that enhance capacity or e...This page outlines key accounting practices regarding asset exchanges, emphasizing recording at fair value and proper cost allocation. It details that improvements to assets that enhance capacity or efficiency lead to capitalization, affecting depreciation. Conversely, costs that do not physically improve an asset but extend its life adjust accumulated depreciation.
- https://biz.libretexts.org/Bookshelves/Accounting/Accounting_in_the_Finance_World/10%3A_In_a_Set_of_Financial_Statements_What_Information_Is_Conveyed_about_Property_and_Equipment/10.04%3A_Alternative_Depreciation_Patterns_and_the_Recording_of_a_Wasting_AssetThis page explains the concepts of depletion and depreciation in relation to natural resources. It details that $570,000 in depletion expense is recorded for Year One from mined land, based on 3,000 t...This page explains the concepts of depletion and depreciation in relation to natural resources. It details that $570,000 in depletion expense is recorded for Year One from mined land, based on 3,000 tons extracted. In Year Two, an additional 3,600 tons are extracted, with a depletion expense of $684,000. After extraction, the land's net book value is $746,000 against a $2 million historical cost.
- https://biz.libretexts.org/Workbench/MGT_1010/01%3A_Introductory_Business/1.01%3A_Book-_Introduction_to_Business_(OpenStax)/1.1.14%3A_Using_Financial_Information_and_Accounting/1.1.14.05%3A_The_Balance_SheetIt reports the resources of a company (assets), the company’s obligations (liabilities), and the difference between what is owned (assets) and what is owed (liabilities), or owners’ equity. The basic ...It reports the resources of a company (assets), the company’s obligations (liabilities), and the difference between what is owned (assets) and what is owed (liabilities), or owners’ equity. The basic accounting equation is reflected in the three totals highlighted on the balance sheet: assets of $148,900 equal the sum of liabilities and owners’ equity ($70,150 + $78,750).
- https://biz.libretexts.org/Bookshelves/Business/Introductory_Business/Book%3A_Introduction_to_Business_(OpenStax)/14%3A_Using_Financial_Information_and_Accounting/14.05%3A_The_Balance_SheetIt reports the resources of a company (assets), the company’s obligations (liabilities), and the difference between what is owned (assets) and what is owed (liabilities), or owners’ equity. The basic ...It reports the resources of a company (assets), the company’s obligations (liabilities), and the difference between what is owned (assets) and what is owed (liabilities), or owners’ equity. The basic accounting equation is reflected in the three totals highlighted on the balance sheet: assets of $148,900 equal the sum of liabilities and owners’ equity ($70,150 + $78,750).
- https://biz.libretexts.org/Bookshelves/Accounting/Accounting_in_the_Finance_World/10%3A_In_a_Set_of_Financial_Statements_What_Information_Is_Conveyed_about_Property_and_Equipment/10.06%3A_Reporting_Land_Improvements_and_Impairments_in_the_Value_of_Property_and_EquipmentThis page covers key concepts in accounting related to land and property, including the difference between land and land improvements, impairment recognition tests, and interest capitalization in buil...This page covers key concepts in accounting related to land and property, including the difference between land and land improvements, impairment recognition tests, and interest capitalization in building construction versus purchase. It emphasizes that land is not depreciated, while improvements are, and outlines the methods of assessing property value decline under U.S. GAAP and IFRS.
