Principles of Accounting: Raising Issues and Providing SolutionsDame Pub., 1997 - 1346 страница |
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Страница 278
... discount . Businesses do this to encourage early payment and to speed up the cash inflow . This allows the business ... discount period is the period in which the discount is available . Other common credit terms are n / 30 ( net invoice ...
... discount . Businesses do this to encourage early payment and to speed up the cash inflow . This allows the business ... discount period is the period in which the discount is available . Other common credit terms are n / 30 ( net invoice ...
Страница 507
... discounted on face value at 12 % for 60 days ( $ 200 = $ 10,000 × 0.12 × 60/360 ) . 9,800 200 10,000 The $ 200 discount is the interest deducted at the time of the borrowing . We debit it to Discount on Notes Payable . Discount on Notes ...
... discounted on face value at 12 % for 60 days ( $ 200 = $ 10,000 × 0.12 × 60/360 ) . 9,800 200 10,000 The $ 200 discount is the interest deducted at the time of the borrowing . We debit it to Discount on Notes Payable . Discount on Notes ...
Страница 518
... discounted on face value . In the latter case , the lender reduces the cash amount by any discount . We record the discount in the Discount on Notes Payable account . At the maturity date , we credit this account and debit Interest ...
... discounted on face value . In the latter case , the lender reduces the cash amount by any discount . We record the discount in the Discount on Notes Payable account . At the maturity date , we credit this account and debit Interest ...
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INTRODUCTION TO USING ACCOUNTING INFORMATION | 2 |
I | 3 |
Partnership Accounting | 14 |
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accounting equation accounting period Accounts Payable accounts receivable Acct adjusting entries amortization amount bad debts expense balance sheet bank Bonds Payable book value capital stock cash flows cash payments cash provided chapter closing entries column common stock common-size Company compute Corporation cost current assets Debbie Starr December 31 decrease Deduct depreciation expense discount employees ended December 31 ending inventory entry to record estimated Exhibit financial statements gross margin income statement income taxes increase interest expense investment invoice issued January journal entry Learning Goal LIFO long-term Merchandise Inventory method net income Notes Payable Notes Receivable Office Supplies operating activities owner's equity paid paid-in capital par value payroll percent preferred stock Prepaid Prepare purchase ratio Rent REQUIRED retained earnings shows sold statement of cash stockholders straight-line subsidiary ledger total assets Total liabilities total revenues transactions treasury stock trial balance voucher