Financial Accounting - BUS. 020 - Spring 2015 Session 20A Equity.

Slides:

Advertisements

Similar presentations

MANAGEMENT DECISIONS AND FINANCIAL ACCOUNTING REPORTS

Advertisements

Investments in Equity Securities Presentations for Chapter 8 by Glenn Owen.

COPYRIGHT © 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star logo, and South-Western are trademarks used herein under license.

Corporations: Stock Values, Dividends, Treasury Stock, and Retained Earnings Chapter 20.

ACG 2021 Chapter 9 Summary. Elements of Stockholders Equity Paid in Capital ▫Preferred Stock ▫Common Stock ▫Additional Paid in Capital Total Paid In Capital.

Appendix D Investments in Other Corporations © 2009 The McGraw-Hill Companies, Inc.

Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Appendix D Investments in Other Corporations PowerPoint Authors:

Module 8 Reporting and Analyzing Owner Financing Activities.

McGraw-Hill/Irwin © 2008 The McGraw-Hill Companies, Inc., All Rights Reserved. 1-1 McGraw-Hill/Irwin © 2008 The McGraw-Hill Companies, Inc., All Rights.

Copyright 2003 Prentice Hall Publishing Company1 Chapter 11 Financial Statement Analysis.

Module 9: Stockholders’ Equity TS Example -Journal Entries Feb: repurchase 10,000 $7 = $70,000. July: reissue 2,000 $ 8 = $16,000 (cost.

1 Investments ACCTG 5120 David Plumlee. page2 Financial Instruments Any contract that Imposes on a 1st entity on potentially unfavorable terms with 2nd.

Chapter 9  Investments. Chapter 9Mugan-Akman Investments Idle cash Strategic investments Financial instruments –Equity instruments (stocks)

© 2004 The McGraw-Hill Companies, Inc. McGraw-Hill/Irwin Chapter 12 Investments.

1 Investments in Debts and Equity Securities. 2  Determine why companies invest in other companies.  Understand the varying classifications associated.

UNDERSTANDING FINANCIAL STATEMENTS

12-1 PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA.

Investments 17  Why invest?  Debt investments  Stock investments  Valuing & reporting investments.

Investments in Stocks and Bonds of Other Companies Chapter 23.

Liabilities and Stockholders’ Equity Chapter 8. Liabilities Debts owed to others Current liabilities  Will be repaid within one year or less using current.

Concepts of Equity Method. - 1 ACCOUNTING FOR VARIOUS INVESTMENTS Classification Investment in Debt Securities Investment in Equity Securities Control-greater.

Investments in Debt and Equity Securities. TEMPORARY INVESTMENTS  Use of idle cash  Low risk investments  Quickly and easily converted to cash  Securities.

BMGT 220, Chapter 12 Discussion Kristian Sooklal (cell) | (text)

Chapter 15-1 Stockholders’ Equity Chapter15 Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield Prepared by Coby Harmon, University of California,

1 Module 7: Intercorporate Investments. 2 Illustration - Equity Method Company P purchases 30% of the outstanding common stock of Company S on January.

BUS 120: Financial Accounting Chapter 13: Investments

Assets Cash & Equivalents 13.71%18.27% Cash and Short Term Investments 13.71%18.27% Accounts Receivable - Trade, Gross 17.67%19.89% Provision.

Corporate Stock and Earnings Issues Chapter 24. Corporate Capital Structure Stockholders’ Equity Contributed Capital Retained Earnings.

Reporting and Interpreting Investments in Other Corporations Chapter 12 McGraw-Hill/Irwin © 2009 The McGraw-Hill Companies, Inc.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-1 Preparing an Income Statement.

McGraw-Hill /Irwin© 2009 The McGraw-Hill Companies, Inc. INVESTMENTS Chapter 12.

CORPORATIONS: ORGANIZATION AND SHARE CAPITAL TRANSACTIONS CHAPTER 14.

Accounting & Financial Reporting BUSG 503 Michael Dimond.

PARTICIPATING PREFERRED l Fully Participating »Shares equally with the common stock in any extra dividends »Distributed proportionally, based on total.

Copyright ©2012 Pearson Education Inc. Publishing as Prentice Hall. 1.

Financing Activities: Contributed and Earned Capital Shareholders’ Equity: Common Stock Other Paid-in Capital Retained Earnings.

Ratios and Accounting A 1 to 1 training course (get it!)

1. Overview of Corporation (General) 2. Cash and Property dividends 3. Stock dividends and Stock splits 4. Treasury Stock transactions 5. Stock rights.

1. Relate to investments which: a. Have a readily determinable “fair value” 1) Defined: sale price available on a securities exchange registered with.

Investments C hapter 15 COPYRIGHT © 2010 South-Western/Cengage Learning Intermediate Accounting 11th edition Nikolai Bazley Jones An electronic presentation.

PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA APPENDIX.

Chapter 12: Shareholders’ Equity

Acct Chapter 181 Investments In general, investments in debt and equity securities are categorized as three types: Held to maturity (debt securities.

Chapter 17: Investments 1. 2 Investment in Marketable Equity Securities - Overview Equity investments represent ownership of another company’s outstanding.

1 Module 7: Intercorporate Investments. 2 Investment in Marketable Equity Securities - Overview Equity investments represent ownership of another company’s.

McGraw-Hill/Irwin © 2008 The McGraw-Hill Companies, Inc., All Rights Reserved. 1-1 McGraw-Hill/Irwin © 2008 The McGraw-Hill Companies, Inc., All Rights.

Chapter 13: Investments Fundamentals of Intermediate Accounting

LESSON 15-1 Preparing an Income Statement

Module 7: Intercorporate Investments

Companies make investments for three reasons.

Corporations: Stock Values, Dividends, Treasury Stock, and Retained Earnings Chapter 19 2.

Pr15-5 modified for Treasury Stock - cost method

© 2008 The McGraw-Hill Companies, Inc., All Rights Reserved.

Intercompany Profit Transactions – Bonds

Chapter 8: Investments in Equity Securities

ACCOUNTING FOR VARIOUS INVESTMENTS

Chapter 12 Investments.

Module C Financial Statement Analysis: Investing Activities

Chapter 17: Investments Intermediate Accounting, 11th ed.

Investments in Debts and Equity Securities

Lesson 13-2 Financial Statements and Analysis

significant influence

C 15 hapter Contributed Capital

Corporations: Organization, Stock Transactions, and Dividends

Unit 18 December 5, 2018.

LESSON 15-1 Preparing an Income Statement

LESSON 15-1 Preparing an Income Statement

Lesson 13-2 SHARE OF NET INCOME ASSIGNED TO PREFERRED AND COMMON STOCK

LESSON 15-1 Preparing an Income Statement

Presentation transcript:

Financial Accounting - BUS Spring 2015 Session 20A Equity

Financial Accounting - BUS Spring 2015 Equity n Par value n Additional Paid in Capital n Retained Earnings

Financial Accounting - BUS Spring 2015 Comprehensive Income n Changes in equity other than capital additions and deletions

Financial Accounting - BUS Spring 2015 Treasury Stock n Cost Method n Repurchase at market price n Reissue at gain…APIC n Reissue at loss…, the

Financial Accounting - BUS Spring 2015 Disclosure n Authorized n Issued n Outstanding

Financial Accounting - BUS Spring 2015 Session 20B Investments

Marketable Securities-- Current Asset Classification (C12) n Readily marketable n Intention to convert to cash Financial Accounting - BUS Spring 2015

Current Marketable Sec. n Held to maturity n Trading securities n Available for sale Financial Accounting - BUS Spring 2015

Mark to Market--FASB 115 n Held to maturity…no adj. n Trading securities…adjust to P & L n Avail. For sale…adjust to equity Financial Accounting - BUS Spring 2015

Changing Mkt. Sec. Classifications n AFS to Trading n Recognize unrealized G or L previously deferred in the equity section n Trading to AFS n Recognize current unrealized G or L, then transfer n General rule n Mark to market first n Address prior deferrals second Financial Accounting - BUS Spring 2015

L/T Equity n Cost method or mark to market n Equity method n Consolidation Financial Accounting - BUS Spring 2015