New PDF release: Corporate Financial Accounting & Reporting, 2nd Edition

By Tim Sutton

ISBN-10: 0273676202

ISBN-13: 9780273676201

1. monetary Accounting: an outline half I: FOUNDATIONS 2. The stability Sheet: a monetary photograph of the enterprise three. The source of revenue assertion four. Accounting files: constitution and Terminology five. Accrual alterations & financial plan guidance 6. the once a year document and money owed half II: the home OF ACCOUNTING 7. Key Conceptual matters in monetary Accounting eight. mounted resources, Tangible and Intangible part 1. center matters part 2. specialized subject matters part three. mounted resources and fiscal assertion research nine. Inventories 10. acceptance of profit and Valuation of Receivables part 1. center concerns part 2. specialized subject matters part three. sales, Receivables, & financial plan research eleven. Liabilities, off and on stability Sheet part 1. normal matters part 2. long term Debt part three. Leasing part four. Liabilities and fiscal assertion research 12. Shareholders' fairness part 1. center concerns part 2. specialized subject matters part three. Shareholders' fairness & financial plan research thirteen. monetary Investments 14. fairness Accounting and Consolidations part 1. middle concerns part 2. specialized subject matters part three. Consolidated money owed & financial plan research 15. Transactions and Operations in foreign exchange sixteen. Employment expenses part 1. normal concerns part 2. specialized subject matters part three. Employment bills and monetary research 17. Accounting for company source of revenue Taxes part 1. center matters part 2. Deferred Tax Accounting: Extensions part three. company source of revenue Taxes and fiscal research half III: views 18. the money movement assertion Revisited part 1. funds circulation research: advantages to traders part 2. specialized issues 19. financial plan research: easy Framework 20. financial plan research: Extensions part 1. troublesome areas in financial plan research part 2. Accounting Manipulation and its detection

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Additional info for Corporate Financial Accounting & Reporting, 2nd Edition

Example text

Note that in a consolidated balance sheet, ‘shareholders’ equity’ is the equity of the parent company’s shareholders. As we saw earlier, shareholders’ equity has two components. g. other companies, pension funds, charitable foundations). The company seeks new capital from investors – to invest in new projects, for example – and issues shares to them in exchange for cash. If the company is a publicly quoted company, investors can sell their shares to others at a later date: such share trading has no effect on the company’s contributed capital.

However, they do not upset the equation (strictly, the identity) underlying the balance sheet: A = L + OE How is this achieved? The explanation is simple. Each transaction affects at least two accounts. The effect of a transaction on the left-hand side of the balance sheet equation is always the same as its effect on the right-hand side. The combinations of A, L and OE accounts affected are many. Here are some of those affecting two types of accounts only. A transaction can result in: 1 2 3 4 5 6 an increase in one asset, a decrease in another asset; an increase in one liability, a decrease in another liability; an increase in one owner’s equity account, a decrease in another owner’s equity account; an increase in an asset, an increase in a liability; an increase in an asset, an increase in an owner’s equity account; an increase in a liability, a decrease in an owner’s equity account; and so forth.

The balance in a balance sheet account represents the cumulative movement in that asset, liability or owners’ equity account up to a particular time. The conventional balance sheet is not intended to be a statement of the firm’s current value. Key resources are excluded from it. Moreover, the assets which are reported are usually stated at historical cost or at a valuation which, like historical cost, is intended to indicate the minimum amount expected to be recovered from the asset’s sale or use.

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Corporate Financial Accounting & Reporting, 2nd Edition by Tim Sutton


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