Securities Carried at Fair Value Accounting

In this presentation, we’re going to focus in on situations where we have securities carried at fair value using fair value accounting, this will typically be the case if one company is investing in another company, and they do not own above the 20%. That’s going to be basically the general rule. In other words, they don’t have significant influence, and therefore, we’re going to be using the fair value accounting method for them get ready to account with advanced financial accounting. In a prior presentation, we discussed in general different accounting methods we were going to use depending on the level of control or influence that one company has on another company we set what can be kind of arbitrary kind of points, which means zero to 20%. We’re going to use one method that they carried value 20% to 50%, the equity method and then 51 through to 100. We might be having a consolidation at that point. So now let’s break that down and concentrate on each of these in a little bit more detail This time, let’s focus in on this first category. Now this would be the category where typically most of the time you would be you would be accounting for something as in most cases, if you’re just investing if one company is just investing like a normal type of investment, just like an individual’s investing, they don’t expect to have really influence over the decision making process, because they have, they don’t have a controlling interest in order to do so it’s just a normal type of investment type of situation, that’s going to be the norm kind of here. And then once once the ownership gets over to a certain percentage 20% 20% being quite large, I mean, if you think about the number of shares that are out there for a large company or something like that, like apple or something like that, you would need a lot of shares to basically be constituting 20% ownership.

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Statement of Cash Flows Direct Method Vs Indirect Method

In this presentation, we will compare and contrast the direct method versus the indirect method for the statement of cash flows. It’s important to note that when we’re comparing the direct and indirect methods, we’re really only talking about the top part, the operating activities portion of the statement of cash flows. In other words, the investing activities and financing activities and in result will remain the same, we’re going to end up with the same result, which of course, will be the Indian cash that we can tie out to the balance sheet. And we’ll have the change of cash here, which is really kind of the what we’re looking for in the statement of cash flows. What’s going to differ is the operating activities, why are they going to differ? Why would we have the operating activities differ? Remember that the operating activities have to do with kind of the income statement you can think of it basically as the income statement being reformatted to a cash flow statement versus an accrual statement. So the income statement that we use is on an accrual basis, and we recognize that Revenue when it’s earned rather than when cash is received expenses when expenses are incurred rather than when cash is paid, that’s gonna be on an accrual basis.

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Statement of Cash Flow Strategy

In this presentation, we will take a look at strategies for thinking about the statement of cash flows and how we will approach the statement of cash flows. When considering the statement of cash flows, we typically look at a worksheet or put together a worksheet such as this for my comparative balance sheet, that given the balance sheet accounts for the current year and the prior year or the current period, and the prior period, and then giving us the difference between those accounts. So we have the cash, we’ve got the accounts receivable inventory, we’re representing this in debits and credits. So this is in essence going to be a post closing trial balance one with just the balance sheet accounts, the debits represented with positive and the credits represented with negative numbers in this worksheet, so the debits minus the credits equals zero for the current year, the prior year. And then if we take the difference between all the accounts, and we were to add them up, then that’s going to equal zero as well. This will be the worksheet that we’re thinking about. Now. When can In the statement of cash flows, we can think about the statement of cash flows in a few different ways. We know that this, of course, is the change in cash, this is the time period in the current time period, the prior year, in this case, the prior period, the difference between those two is the difference in cash.

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Statement of Cash Flow Tools For Completion

This presentation we will take a look at the tools needed in order to complete a statement of cash flows. to complete a statement of cash flows, we are typically going to need a comparative balance sheet that’s going to include a balance sheet from the prior period, whether that be the prior month or the prior year and a balance sheet from the current period, then we’re going to have to have an income statement. And then we’ll need some additional information in a book problem, it’ll typically give us some additional additional information often having to do with things like worth an equipment purchases, whether equipment purchases or equipment sales, were their investments in the company where their sales of stocks, what were the dividends within the company. In practice, of course, we would have to just know and recognize those types of areas where we might need more detail. And we would get that additional information with General Ledger we’d go into the general ledger, look at that added information. Now once we have this information, our major component we’re going to use is going to be the comparative balance sheet. That’s where we will start. So that comparative balance sheet is going to be used to make a worksheet such as this.

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Notes Payable Introduction

In this presentation, we will introduce the concept of notes payable as a way to finance a business. Most people are more familiar with notes payable than bonds payable, the note payable basically just being a loan from the bank. Typically, the bond payable is a little more confusing just because we don’t see it as often, especially as a financing option. From the business perspective, we often see it more as an investing or type of investment. But from a loan perspective, it’s very similar in that we’re going to receive money to finance the business if we were to issue a bond, or if we’re taking a loan from the bank. And then of course, we’re going to pay back that money. The difference between the note and the bond is that one the note is something we typically take from the bank. Whereas a bond is something we can issue to individuals so a bond we could have more options in terms of issuing the bonds than we do for a loan. Typically when we have a loan, we typically are Gonna have less resources, we can take a loan from the bank. When we pay back the bond, we often think of the bond as two separate things. And we set it up as two separate things, meaning we have the principal of the bond that we’re going to pay back at the end. And then we have the interest payments, which are kind of like the rent on the money that we’re getting, we’re getting this money, we’re gonna have to pay rent on it, just like we would pay rent if we had got the use of any physical thing.

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Interest Calculations

In this presentation, we will take a look at how to calculate simple interest a few different ways. As we look at this, you may ask yourself, why are we going over this a few different ways, why not just go over it one way, the best way. And let us learn that well and be able to apply it in each situation. While one way does work in most situations. In other words, we will probably learn one way have a favorite way to calculate the simple interest and apply that in every circumstance. It’s also the case that when we look at other people’s calculations or technical calculation, they may have some different form of the calculation. For example, I prefer away when I think about the calculation of simple interest to have some subtotals in the calculation and have more of a vertical type of calculation the way we would see if done in something like a calculator. If we see a type of equation in a book, then the idea there is that Have the most simple type of equation expressed in as short a way as possible. And that typically is going to be some type of formula. And that formula will often not be showing the subtotal.

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Receivables Introduction

In this presentation we will take a look at receivables. The major two types of receivables and the ones we will be concentrating on here are accounts receivable and notes receivable. There are other types of receivables we may see on the financial statements or trial balance or Chart of Accounts, including receivables, such as rent receivable, and interest receivable. Anything that has a receivable, it basically means that someone owes us something in the future. We’re going to start off talking about accounts receivable that’s going to be the most common most familiar most used type of receivable and that means something someone, some person some company, some customer typically owes us money for a transaction happening in the past, typically some type of sales transaction. So if we record the sales transaction, that would typically be the way accounts receivable would start within the financial statements, meaning If we made a sale, we would credit the revenue account, we’ll call it sales. If we sell inventory, it would be called sales. If we sold something else, it might be called fees earned, or just revenue or just income, increasing income with a credit, and then the debit not going to cash. But going to accounts receivable.

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Statement of Equity From Trial Balance 17

More in this presentation we will take a look at the statement of owner’s equity and see how to construct the statement of owner’s equity from the trial balance. When looking at the trial balance, we can see the accounts will be in order with the assets and then the liabilities, then the equity and then the revenue and expenses. The equity accounts being broken out here of owner capital and draws. But it’s a little deceiving to break out this equity section. Because the trial balance really is showing both a point in time the balance sheet account permanent accounts up top and timing accounts which are going to be the revenue accounts down below. When we think about the point in time for total equity as a whole. We’re really considering the entire blue area here. This is one of the most confusing concepts to really know when you’re looking at these financial statements.

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