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Chapter 15: Leases In this chapter we continue our discussion of debt, but we now turn our attention to liabilities arising in connection with leases. Leases that produce such debtor/creditor relationships are referred to as capital leases by the lessee and as either direct financing or sales-type leases by the lessor. We also will see that some...

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A company must raise funds to finance its operations and often the expansion of those operations. Presumably, at least some of the necessary funding can be provided by the company’s own operations, though some funds must be provided by external sources. Ordinarily, external financing includes some combination of equity and debt funding. We explore ...

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Most liabilities obligate the debtor to pay cash at specified times and result from legally enforceable agreements. Liabilities have three essential characteristics. Liabilities:  Are probable, future sacrifices of economic benefits.  Arise from present obligations to transfer goods or provide services to other entities.  Result from past tr...

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To finance its operations, and often the expansion of those operations, a corporation raises funds by selling equity securities (common and preferred stock) and debt securities (bonds and notes). These securities are purchased as investments by individual investors, mutual funds, and also by other corporations. In later chapters we discuss equity a...

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Chapter 11: Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment. Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairm...

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Chapter 10: Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition This chapter and the one that follows address the measurement and reporting issues involving property, plant, and equipment and intangible assets. These long-lived tangible and intangible assets are used in the production of goods and services. Chapter ...

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Inventories are to be valued on the balance sheet at lower of cost or market (LCM). Initially, inventory items are recorded at their historical costs, but a departure from cost is warranted when the utility of an asset (the probable future economic benefits) is no longer as great as its cost. Deterioration, obsolescence, changes in price levels, or...

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Chapter 8: Inventories: Measurement The next two chapters continue our study of assets by investigating the measurement and reporting issues involving inventories and the related expense—cost of goods sold. Inventory refers to the assets a company (1) intends to sell in the normal course of business, (2) has in production for future sale, or (3)...

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Chapter 7: Cash and Receivables We begin our study of assets by looking at cash and receivables—the two assets typically listed first in a balance sheet. For cash, the key issues are internal control and classification in the balance sheet. For receivables, the key issues are valuation and the related income statement effects of transactions in...

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The future value of a single amount is the amount of money that a dollar will grow to at some point in the future. Assume we deposit $1,000 for three years that earns 6% interest compounded annually. Writing in a more efficient way, we can say the future value is $1,000 times 1.06 to the 3rd power. In fact, the future value of any invested amou...

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