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MARCH 29, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Borrowing Base Debt Financing If the borrower is unable to repay the loan, then the lender can pursue repayment through the legal system of the governing jurisdiction.

Corporate Finance 40

Corporate Finance 40

Accounting Tools

JULY 16, 2023

Related Courses Corporate Finance Investor Relations Guidebook Public Company Accounting and Finance What is a Beneficial Owner? A beneficial owner is an entity that owns stock or other property that is registered in the name of another party. The beneficial owner enjoys the income from the owned asset.

Corporate Finance 74

Corporate Finance Accounting Accounting 74

Accounting Tools

MARCH 28, 2024

Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Related Article Lender Relations (podcast) For example, a lender may specialize in mortgages to individuals, or lines of credit to businesses.

Corporate Finance 40

Corporate Finance 40

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MARCH 26, 2024

Related AccountingTools Courses Capital Budgeting Corporate Finance Treasurer's Guidebook Related Articles Investment Analysis Investment Strategies Risk-Return Trade-Off

Corporate Finance 40

Corporate Finance Budgeting 40

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APRIL 21, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is an Interim Dividend? An interim dividend is a distribution to shareholders that has been both declared and paid before a company has determined its full-year earnings.

Corporate Finance 75

Corporate Finance Financial Statements 75

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JANUARY 22, 2024

Related AccountingTools Courses Accountants' Guidebook Corporate Finance Related Articles Common Stock Account Common Stock Equivalent Premium on Common Stock The Difference Between Preferred Stock and Common Stock

Corporate Finance 73

Corporate Finance Accounting Accounting 73

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MARCH 8, 2024

The borrower accepts the arrangement, and is then obligated to pay the lender $4,000 per year in interest, which is calculated as follows: 8% Contractual interest rate x $50,000 Loan amount = $4,000 Interest payable per year Related AccountingTools Courses Accounting for Bonds Corporate Finance Related Articles Effective Interest Rate Imputed Interest (..)

Corporate Finance 40

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Accounting Tools

MARCH 29, 2024

Related AccountingTools Course Corporate Finance Related Article Book Value For example, a $1,000 face value on a preferred stock certificate, when combined with a 7% dividend payment, means that $70 will be paid each year in dividends.

Corporate Finance 40

Corporate Finance 40

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MARCH 8, 2024

Related AccountingTools Courses Accounting for Bonds Accounting for Investments Corporate Finance Related Articles Call Feature Call Price Call Provision

Corporate Finance 40

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MARCH 28, 2024

Related AccountingTools Courses Corporate Finance Financial Analysis The Interpretation of Financial Statements Related Articles Leverage Ratios Leveraged Lease This issue can be mitigated by restricting the amount of debt that a business takes on, as well as by maintaining a reasonable cash reserve.

Corporate Finance 40

Corporate Finance Financial Analysis Financial Statements Tax 40

Accounting Tools

JANUARY 24, 2024

Related AccountingTools Courses Corporate Finance GAAP Guidebook The offset to this entry goes to interest revenue. For the party discounting the note, the discount is incrementally recognized as interest expense over the remaining term of the note.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

MARCH 25, 2024

Related AccountingTools Courses Accounting for Bonds Accounting for Investments Corporate Finance Related Articles Gain on Retirement of Bonds Redemption of Bonds Payable Retirement of Bonds Investors only do this when the market price of the shares has risen enough to generate a profit for them.

Corporate Finance 40

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FEBRUARY 5, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Debenture Bond Floorless Bond Guaranteed Bond Income Bond Secured Bond Unsecured Bond It can also be used by financially healthier issuers who want to convince investors to accept a lower interest rate.

Corporate Finance 40

Corporate Finance Deposits 40

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APRIL 18, 2023

Related Courses Corporate Finance Essentials of Business Math Financial Analysis What is the Rule of 69? The Rule of 69 is used to estimate the amount of time it will take for an investment to double, assuming continuously compounded interest. The calculation is to divide 69 by the rate of return for an investment and then add 0.35

Corporate Finance 75

Corporate Finance Financial Analysis 75

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FEBRUARY 3, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Commitment Fee Issuance Costs Offering Costs Tag Along Rights

Corporate Finance 40

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APRIL 7, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Floatation Cost Offering Costs As a result of this transaction, the company’s controller records a bond liability in the net amount of $4,765,000, which is the bond proceeds minus the issuance costs.

Financial Statements 40

Financial Statements Corporate Finance Auditing 40

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JULY 29, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Working Capital Management The treasurer position is responsible for corporate liquidity , investments, and risk management related to the company's financial activities.

Corporate Finance 75

Corporate Finance Accounting Accounting 75

Accounting Tools

OCTOBER 4, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is Principal? Principal is the amount of a debt that was originally borrowed, and which remains unpaid. This amount does not include any accumulated unpaid interest associated with the debt.

Corporate Finance 40

Corporate Finance 40

Accounting Tools

FEBRUARY 12, 2024

Related AccountingTools Courses Corporate Finance Financial Analysis The Interpretation of Financial Statements Related Article Leverage Ratios After one year, he finds that the actual net after-tax return on his purchase of the manufacturing company is just 3%.

Corporate Finance 40

Corporate Finance Financial Analysis Financial Statements Tax 40

Accounting Tools

OCTOBER 8, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is the Assignment of Accounts Receivable? Under an assignment of accounts receivable arrangement, a lender pays a borrower in exchange for the borrower assigning certain of its receivable accounts to the lender.

Accounts Receivable 75

Accounts Receivable Accounts Receivable Account Receivables Accounting 75

Accounting Tools

MARCH 2, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Asset Financing Field Warehouse Financing Floor Planning Secured Loan This represents a substantial deferral of tax payments.

Corporate Finance 40

Corporate Finance Tax 40

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APRIL 11, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Accounts Receivable Financing Bill of Exchange Credit Facility Floor Planning Short Term Sources of Funds Thus, a sight draft requires immediate payment, while a time draft requires a delayed payment.

Corporate Finance 40

Corporate Finance Billing Accounts Receivable Accounts Receivable 40

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JANUARY 24, 2024

Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Related Articles Credit Analysis Credit Insurance Five Cs of Credit Examples of Credit Rating Agencies The best-known credit rating agencies are Moody's, Standard & Poor's, and Fitch.

Corporate Finance 40

Corporate Finance 40

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NOVEMBER 9, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is Lend? To lend is the act of giving an asset to a third party, under the expectation that the asset will be returned at a later date.

Corporate Finance 40

Corporate Finance 40

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JANUARY 20, 2024

Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Related Articles Declared Dividend How to Calculate Dividends Paid When are Dividends Paid? The entry is a debit to the retained earnings account and a credit to the dividends payable account.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

NOVEMBER 5, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is Loan Stock? Loan stock is shares in a business that have been pledged as collateral for a loan.

Corporate Finance 75

Corporate Finance 75

Accounting Tools

FEBRUARY 1, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Investing Guidebook Related Articles Demand Deposit Exchange-Traded Fund Money Market Fund Another advantage is that some or all of the amount of the investment is covered by FDIC insurance, thereby reducing the risk of bank failure.

Deposits 40

Deposits Corporate Finance 40

Accounting Tools

SEPTEMBER 25, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is Ex-Rights? Ex-rights refers to a share of stock that is selling without any associated rights to buy additional shares being offered by the issuer.

Corporate Finance 40

Corporate Finance 40

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MARCH 29, 2024

A field warehouse financing arrangement is expensive, given the extra effort required to continually keep track of the inventory collateral, and so is not the first financing option that a company will usually consider.

Corporate Finance 40

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FEBRUARY 7, 2024

Related AccountingTools Courses Accounting for Derivatives and Hedges Corporate Finance Enterprise Risk Management Related Articles Hedge Accounting Hedging Instrument The net result of these gains and losses should be relatively small, as long as the hedging instrument was properly paired with the hedged item.

Corporate Finance 40

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OCTOBER 13, 2023

Related Courses Corporate Finance Public Company Accounting and Finance A secondary distribution is the sale of a large number of shares by one or more large investors. The sale is handled by a securities firm and so is not conducted through a stock exchange.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

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MARCH 19, 2024

Related AccountingTools Courses Corporate Finance The Interpretation of Financial Statements Treasurer's Guidebook Related Articles Assessable Capital Stock Authorized Capital Stock Owners Capital Account

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OCTOBER 14, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is a Subordinated Debenture? A subordinated debenture is a bond classified lower than more senior debt in the event of a default.

Corporate Finance 40

Corporate Finance 40

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JANUARY 12, 2024

Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Related Articles Adjustable Rate Preferred Stock Callable Preferred Stock Convertible Preferred Stock Cumulative Preferred Stock Types of Preference Shares This may represent a substantial amount of lost income if the business turns out to be highly profitable.

Corporate Finance 40

Corporate Finance 40

Accounting Tools

AUGUST 31, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is a Declared Dividend? Once declared, a dividend becomes a liability of the corporation until it is paid. A declared dividend is a portion of retained earnings that the board of directors has voted to issue to shareholders.

Corporate Finance 40

Corporate Finance 40

Accounting Tools

JANUARY 24, 2024

Related AccountingTools Courses Accounting for Bonds Accounting for Investments Corporate Finance Related Articles How to Calculate the Carrying Value of a Bond How to Calculate the Issue Price of a Bond Present Value of a Bond Investors could lose their entire investments in these bonds if the issuer were unable to redeem them.

Corporate Finance 40

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Accounting Tools

OCTOBER 4, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is a Put Option? A put option gives its holder the right to sell common stock at a stated price for a stated period of time. The price at which the holder can sell stock is called its strike price.

Corporate Finance 40

Corporate Finance 40