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Periodic Payment Note Installment note Borrower receives the face value and makes periodic payments of principal and interest PV = amount borrowed, FV = 0, r = annual rate of interest, c = number of payments per year, n = total number of payments, determine ANN = amount of each payment

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Advantages Separate legal entity Limited liability of shareholders Transferable ownership rights Continuous life Lack of mutual agency for shareholders Ease of capital accumulation Disadvantages Governmental regulation Corporate taxation

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C1: Explain the purpose and identify the  building blocks of analysis. C2: Describe standards for comparisons  in analysis.

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The Statement of Cash Flows helps users determine how a company obtains its cash and where the cash is spent. Providing this information helps explain changes in the cash balance from the beginning to the end of the period. While it is important for users to know how much cash a company has, it is also important to know how a company funded it ...

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What is a single-step income statement? A single-step income statement is a format in which only one computation is needed to determine the net income.

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A basic assumption of accounting is that a business is a going concern (will remain in business). Occasionally, a business becomes insolvent (unable to pay debts as they come due). An insolvent business can either cease to exist, or can seek a legal remedy called bankruptcy.

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Expected outcomes Process role & purpose Process steps AIS components Systems documentation

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Financial risk The chance that the company cannot meet its debt obligations as they become due Measures Debt to equity ratio (relationship of total debt to total owners’ equity) Times interest earned ratio (relationship of income before interest and taxes to interest expense)

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After studying Chapter 13, you should be able to: Distinguish not-for-profit organizations (NFPs) from entities in the governmental and commercial sectors of the U.S. economy Identify the authoritative standards-setting body for establishing GAAP for nongovernmental NFPs

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When a partnership is formed, each partner may contribute both assets and liabilities to the partnership. Contributed assets increase partner’s capital and liabilities decrease partner’s capital.Assets are normally recorded at fair market value and liabilities are recorded at the amount payable.Each partner may be entitled to withdraw cash or o...

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