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- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/02%3A_Introduction_to_Financial_Statements
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/06%3A_Merchandising_Transactions
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/04%3A_The_Adjustment_Process/4.01%3A_Explain_the_Concepts_and_Guidelines_Affecting_Adjusting_EntriesIn addition to the improper distribution of product to manipulate earnings numbers, which was not enough to meet earnings targets, the company improperly used divestiture reserve funds (a “cookie jar”...In addition to the improper distribution of product to manipulate earnings numbers, which was not enough to meet earnings targets, the company improperly used divestiture reserve funds (a “cookie jar” fund that is funded by the sale of assets such as product lines or divisions) to meet those targets.
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/00%3A_Front_Matter/04%3A_LicensingA detailed breakdown of this resource's licensing can be found in Back Matter/Detailed Licensing.
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/12%3A_Current_Liabilities/12.06%3A_SummaryTo recognize payment of the current portion of a noncurrent note payable, both Notes Payable and Cash would decrease, resulting in a debit and a credit, respectively. To recognize sales tax in the ini...To recognize payment of the current portion of a noncurrent note payable, both Notes Payable and Cash would decrease, resulting in a debit and a credit, respectively. To recognize sales tax in the initial sale to a customer, Cash or Accounts Receivable increases (a debit), and Sales Tax Payable increases (a credit), as does Sales (a credit).
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/15%3A_Partnership_Accounting/15.01%3A_Describe_the_Advantages_and_Disadvantages_of_Organizing_as_a_PartnershipMutual agency could cause tension among the partners, since any of them can bind the partnership and make everyone liable as long as the action is taken in the interest of furthering the partnership. ...Mutual agency could cause tension among the partners, since any of them can bind the partnership and make everyone liable as long as the action is taken in the interest of furthering the partnership. A limited partnership (LP) is an association in which at least one partner is a general partner but the remaining partners can be limited partners, which means they are liable only for their own investment in the firm if the partnership cannot pay its creditors.
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/13%3A_Long-Term_Liabilities/13.05%3A_SummaryThe difference between the face value of a bond and the cash proceeds are recorded in the discount (when the proceeds are lower than the face value) and premium (when the proceeds are higher than the ...The difference between the face value of a bond and the cash proceeds are recorded in the discount (when the proceeds are lower than the face value) and premium (when the proceeds are higher than the face value) accounts. (also, contract interest rate) interest rate printed on the face of the bond that the issuer agrees to pay the bondholder throughout the term of the bond; also known as the coupon rate and face rate
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/15%3A_Partnership_Accounting/15.00%3A_Prelude_to_Partnership_AccountingCiara and Dale sit down and work out that if they combine their talents, they will be able to take advantage of a growing need in their local housing market. They agree to form a partnership, and toge...Ciara and Dale sit down and work out that if they combine their talents, they will be able to take advantage of a growing need in their local housing market. They agree to form a partnership, and together they decide what each person will contribute to the business. In addition to the assets that each will provide, Ciara will contribute her expertise in landscape design, while Dale will contribute his experience in property maintenance and stonework/wood design and construction.
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/zz%3A_Back_Matter/30%3A_Detailed_Licensing
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/02%3A_Introduction_to_Financial_Statements/2.04%3A_SummaryThere are standard conventions for the order of preparing financial statements (income statement, statement of owner’s equity, balance sheet, and statement of cash flows) and for the format (three-lin...There are standard conventions for the order of preparing financial statements (income statement, statement of owner’s equity, balance sheet, and statement of cash flows) and for the format (three-line heading and columnar structure). inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations
- https://biz.libretexts.org/Bookshelves/Accounting/Financial_Accounting_(OpenStax)/05%3A_Completing_the_Accounting_Cycle/5.03%3A_Apply_the_Results_from_the_Adjusted_Trial_Balance_to_Compute_Current_Ratio_and_Working_Capital_Balance_and_Explain_How_These_Measures_Represent_LiquidityIf the company decided in the future that it was not going to build the new office, it could sell the land and would probably be able to sell the land for more than it was purchased for, because the v...If the company decided in the future that it was not going to build the new office, it could sell the land and would probably be able to sell the land for more than it was purchased for, because the value of real estate tends to go up over time.
