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Accounting for Marketable Securities
Haskins, Mark E.; Lynch, Luann J.Nota técnica DARDEN-C-2280-EContabilidad y controlThis note provides an overview of intercorporate investments, including passive investments (marketable securities), investments that result in significant influence, and investments that result in control. Then, the accounting for marketable equity and debt securities is described in detail.Desde 8,20 €
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Accounting for Bonds
Lynch, Luann J.; Benazzo, JackNota técnica DARDEN-C-2475-EContabilidad y controlThis technical note provides an overview of accounting for bonds. It discusses bonds priced at face value, a discount, and a premium. It discusses the differences between the coupon rate and effective interest rate and their implications for both the pricing and accounting for bonds. It covers the amortization of bond discounts and premiums, and it briefly discusses the early retirement of bonds and accounting for bonds using the fair value metho...Desde 8,20 €
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Accounting for Owners Equity
Lynch, Luann J.; Benazzo, JackNota técnica DARDEN-C-2476-EContabilidad y controlThis technical note provides an overview of accounting for owners equity. It discusses the concepts of common stock and preferred stock, as well as authorized, issued, and outstanding shares. It covers the accounting for issuances of stock, repurchases of stock (treasury stock), capital stock and additional paid in capital, and dividends. It touches briefly on comprehensive income and earnings per share.Desde 8,20 €
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A Note on Performance Measurement
Lynch, Luann J.Nota técnica DARDEN-C-2399-EContabilidad y controlPerformance measurement is at the heart of management. How a manager’s performance is measured strongly influences that manager’s decisions and how that manager spends his or her time. If you tell the manager you are going to evaluate him or her based on some performance measure and you choose the right performance measure, you’ll likely get what you want. But if you choose the wrong one, you can send things in the wrong direction. What gets meas...Desde 8,20 €
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Accounting for Contingent Liabilities
Lynch, Luann J.; Benazzo, JackNota técnica DARDEN-C-2467-EContabilidad y controlThis technical note provides an overview of accounting for contingent liabilities. It outlines the decision process management uses to determine the financial statement implications of such liabilities. It provides an example and walks through the appropriate accounting steps.Desde 8,20 €
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A Note on Responsibility Centers
Lynch, Luann J.Nota técnica DARDEN-C-2400-EContabilidad y controlOrganizational design is one of the basic building blocks of control, because it reflects the division of resources and the assignment of responsibility throughout the firm. In particular, each organizational unit headed by a manager can be considered a responsibility center.Desde 8,20 €
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Accounting for Intercorporate Equity Investments
Lynch, Luann J.; Benazzo, JackNota técnica DARDEN-C-2464-EContabilidad y controlThis technical note provides an overview of accounting for investments in equity securities. It discusses passive investments and fair value accounting, investments resulting in significant influence and the equity method of accounting, and investments resulting in control and consolidation accounting. It provides examples of each of the three possible accounting approaches and walks through the appropriate accounting for each.Desde 8,20 €
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Accounting for Accounts Receivable and Bad Debt Expense
Lynch, Luann J.; Benazzo, JackNota técnica DARDEN-C-2473-EContabilidad y controlThis technical note provides an overview of accounting for accounts receivable. Students will learn how to account for sales on account, record write-offs and recoveries of accounts receivable, and estimate of bad debt expense using both the aging method and percent of sale method.Desde 8,20 €
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Working Capital: A Summary of Ratios by Industry, 2016
Lynch, Luann J.; Guo, MichaelNota técnica DARDEN-C-2388-EContabilidad y controlThis technical note presents various working capital ratios from 2012 through 2015 by industry and for some well-known companies.Desde 8,20 €
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Equity Compensation and the US Tax Consequences
Frank, Mary Margaret; Lynch, Luann J.Nota técnica DARDEN-C-2385-EContabilidad y controlThis technical note explores the many different forms of equity compensation. Equity compensation, defined as compensation that provides for the delivery of equity securities, aligns employees’ incentives with shareholder value driven by a company’s stock price. Equity compensation is used extensively to attract and retain key employees. However, the types of equity compensation differ in their effects on incentives, dilution, net income, corpora...Desde 8,20 €