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Straight-line amortization of a bond premium or discount can be calculated by taking:
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목차
- 1. Introduction to Accounting
- 2. Transaction Analysis
- 3. Accrual Accounting Concepts
- Accrual Accounting vs. Cash Basis Accounting
- Revenue Recognition and Expense Recognition
- Introduction to Adjusting Journal Entries and Prepaid Expenses
- Adjusting Entries: Supplies
- Adjusting Entries: Unearned Revenue
- Adjusting Entries: Accrued Expenses
- Adjusting Entries: Accrued Revenues
- Adjusting Entries: Depreciation
- Summary of Adjusting Entries
- Unadjusted vs Adjusted Trial Balance
- Closing Entries
- Post-Closing Trial Balance
- 4. Merchandising Operations
- Service Company vs. Merchandising Company
- Net Sales
- Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory
- Perpetual Inventory - Purchases
- Perpetual Inventory - Freight Costs
- Perpetual Inventory - Purchase Discounts
- Perpetual Inventory - Purchasing Summary
- Periodic Inventory - Purchases
- Periodic Inventory - Freight Costs
- Periodic Inventory - Purchase Discounts
- Periodic Inventory - Purchasing Summary
- Single-step Income Statement
- Multi-step Income Statement
- Comprehensive Income
- 5. Inventory
- Merchandising Company vs. Manufacturing Company
- Physical Inventory Count, Ownership of Goods, and Consigned Goods
- Specific Identification
- Periodic Inventory - FIFO, LIFO, and Average Cost
- Perpetual Inventory - FIFO, LIFO, and Average Cost
- Financial Statement Effects of Inventory Costing Methods
- Lower of Cost or Market
- Inventory Errors
- 6. Internal Controls and Reporting Cash
- 7. Receivables and Investments
- Types of Receivables
- Net Accounts Receivable: Direct Write-off Method
- Net Accounts Receivable: Allowance for Doubtful Accounts
- Net Accounts Receivable: Percentage of Sales Method
- Net Accounts Receivable: Aging of Receivables Method
- Notes Receivable
- Introduction to Investments in Securities
- Trading Securities
- Available-for-Sale (AFS) Securities
- Held-to-Maturity (HTM) Securities
- Equity Method
- 8. Long Lived Assets
- Initial Cost of Long Lived Assets
- Basket (Lump-sum) Purchases
- Ordinary Repairs vs. Capital Improvements
- Depreciation: Straight Line
- Depreciation: Declining Balance
- Depreciation: Units-of-Activity
- Depreciation: Summary of Main Methods
- Depreciation for Partial Years
- Retirement of Plant Assets (No Proceeds)
- Sale of Plant Assets
- Change in Estimate: Depreciation
- Intangible Assets and Amortization
- Natural Resources and Depletion
- Asset Impairments
- Exchange for Similar Assets
- 9. Current Liabilities
- 10. Time Value of Money
- 11. Long Term Liabilities
- 12. Stockholders' Equity
- Characteristics of a Corporation
- Shares Authorized, Issued, and Outstanding
- Issuing Par Value Stock
- Issuing No Par Value Stock
- Issuing Common Stock for Assets or Services
- Retained Earnings
- Retained Earnings: Prior Period Adjustments
- Preferred Stock
- Treasury Stock
- Dividends and Dividend Preferences
- Stock Dividends
- Stock Splits
- 13. Statement of Cash Flows
- 14. Financial Statement Analysis
- Horizontal Analysis
- Vertical Analysis
- Common-sized Statements
- Trend Percentages
- Discontinued Operations and Extraordinary Items
- Introduction to Ratios
- Ratios: Earnings Per Share (EPS)
- Ratios: Working Capital and the Current Ratio
- Ratios: Quick (Acid Test) Ratio
- Ratios: Gross Profit Rate
- Ratios: Profit Margin
- Ratios: Quality of Earnings Ratio
- Ratios: Inventory Turnover
- Ratios: Average Days in Inventory
- Ratios: Accounts Receivable (AR) Turnover
- Ratios: Average Collection Period (Days Sales Outstanding)
- Ratios: Return on Assets (ROA)
- Ratios: Total Asset Turnover
- Ratios: Fixed Asset Turnover
- Ratios: Profit Margin x Asset Turnover = Return On Assets
- Ratios: Accounts Payable Turnover
- Ratios: Days Payable Outstanding (DPO)
- Ratios: Times Interest Earned (TIE)
- Ratios: Debt to Asset Ratio
- Ratios: Debt to Equity Ratio
- Ratios: Payout Ratio
- Ratios: Dividend Yield Ratio
- Ratios: Return on Equity (ROE)
- Ratios: DuPont Model for Return on Equity (ROE)
- Ratios: Free Cash Flow
- Ratios: Price-Earnings Ratio (PE Ratio)
- Ratios: Book Value per Share of Common Stock
- Ratios: Cash to Monthly Cash Expenses
- Ratios: Cash Return on Assets
- Ratios: Economic Return from Investing
- Ratios: Capital Acquisition Ratio
- 15. GAAP vs IFRS
- GAAP vs. IFRS: Introduction
- GAAP vs. IFRS: Classified Balance Sheet
- GAAP vs. IFRS: Recording Differences
- GAAP vs. IFRS: Adjusting Entries
- GAAP vs. IFRS: Merchandising
- GAAP vs. IFRS: Inventory
- GAAP vs. IFRS: Fraud, Internal Controls, and Cash
- GAAP vs. IFRS: Receivables
- GAAP vs. IFRS: Long Lived Assets
- GAAP vs. IFRS: Liabilities
- GAAP vs. IFRS: Stockholders' Equity
- GAAP vs. IFRS: Statement of Cash Flows
- GAAP vs. IFRS: Analysis and Income Statement Presentation
11. Long Term Liabilities
Straight Line Amortization of Bond Premium or Discount
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