1549 free courses & lectures available for Tax Accounting

Discounts, Premiums and Bonds at Par (Intermediate Financial Accounting Tutorial #12)

by Notepirate on Youtube Youtube
Duration: 0.11 hours
Before we moved onto valuing and reporting long term bonds I thought that I would provide a quick summary of bonds issued at a discount, premium or at par.
  
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Accounting for Long Term Notes Receivable at Par (Intermediate Financial Accounting #13)

by Notepirate on Youtube Youtube
Duration: 0.06 hours
We explain the criteria that must be met in order to report a long term notes receivable asset. We also discuss the term fair value and give you an idea of how it ...
  
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Accounting for Long Term Notes Receivable at Par 2 (Intermediate Financial Accounting #14)

by Notepirate on Youtube Youtube
Duration: 0.09 hours
Join us as we go through a transaction where I issue a note receivable in exchange for cash. We'll go through discounting the cash flows and then accounting ...
  
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Accounting Entries for Long Term Notes Receivable at Par 3 (Intermediate Financial Acco...

by Notepirate on Youtube Youtube
Duration: 0.1 hours
After taking everything we've calculated from the former video (calculating the present value of the note) we can now recognize the note receivable and make ...
  
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Interest Bearing Notes Receivable at Discount (Intermediate Financial Accounting #16)

by Notepirate on Youtube Youtube
Duration: 0.11 hours
Last tutorial we reported a note receivable issued at par. Surprisingly it looked identical to reporting a short term interest bearing note. Lets see what happens ...
  
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Amortization of a Note Receivable Issued at a Discount (Intermediate Financial Accounti...

by Notepirate on Youtube Youtube
Duration: 0.22 hours
Using the present value of the $100000 face value note we'll work out an amortization schedule and report the journal entries to recognize the note, report ...
  
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Amortizing Notes Receivables using Contra Asset Account (Intermediate Financial Account...

by Notepirate on Youtube Youtube
Duration: 0.1 hours
There is an alternate method we can use to amortize a discount or premium on notes receivable. Instead of amortizing the discount/premium through notes ...
  
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Amortization of a Notes Receivable Issued at a Premium (Intermediate Financial Accounti...

by Notepirate on Youtube Youtube
Duration: 0.18 hours
This tutorial should be fairly straightforward if you understood how to amortize a discount on notes receivable. We've received a note receivable from the issuer ...
  
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Non-monetary Exchanges for Notes Receivable (Intermediate Financial Accounting #20)

by Notepirate on Youtube Youtube
Duration: 0.2 hours
In the past few videos we've looked at exchanges of cash for notes receivables. They've been structured as interest bearing or non-interest (zero interest ...
  
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Impairment of Interest Bearing Notes Receivable (Intermediate Financial Accounting #21)

by Notepirate on Youtube Youtube
Duration: 0.15 hours
When a debtor fails to pay contracted interest payments or repay the initial principal we'll have to report an impairment. The impairment adjustment is meant to ...
  
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