Liabilities and Equities

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Current Liabilities and Employer obligations
       
     Current Liabilities:
 
  Typical Current Liabilities Excel link  
 
     Notes Payable:
 
  Notes Payable Entries Excel link  
  Discount on Note Payable Excel link  
 
     Contingent Liabilities:
 
  Contingent Liabilities Excel link  
 
     Payroll:
 
  Payroll Entries Excel link  
       

 

 

 

 

Long-term obligations
       
     Long-Term Notes:
 
  Present and Future Value Excel link  
  Calculating a Note Payment Excel link  
  Notes Payable Tables and Entries Excel link  
 
     Bonds Payable:
 
  Bonds Terminology Excel link  
 
     Accounting For Bonds Payable:
 
  Bond Pricing Excel link  
  Entries for Bonds Excel link  
  Financial Statement Presentation of Bonds Excel link  
 
     Effective-Interest Amortization Methods:
 
  Effective Interest Table Excel link  
  Effective Interest Entry with Premium Excel link  
  Effective Interest Entry with Discount Excel link  
 
     Bonds Issued Between Interest Dates, Bond Retirements, And Fair Value:
 
  Bonds Between Interest Dates Excel link  
  Retirement of Bond Issue Excel link  
 
     Analysis, Commitments, And Leases:
 
  Analysis and Commitments Excel link  
       

 

 

 

 

Corporate equity accounting
       
     The Corporate Form Of Organization:
 
  Corporate Features Excel link  
 
     Common And Preferred Stock:
 
  Common and Preferred Features Excel link  
  Stock Issue Journal Entries Excel link  
  Dividend Concepts Excel link  
 
     Treasury Stock:
 
  Treasury Stock Excel link  
 
     Stock Splits And Stock Dividends:
 
  Stock Dividend Journal Entries Excel link