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MAY 15, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Evergreen Loan Self-Liquidating Loan Working Capital Loan Making timely loan payments is a good way to boost your credit score, since it shows that you are a responsible borrower.

Corporate Finance 40

Corporate Finance Tax 40

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MAY 13, 2024

Examples of Marketable Securities Examples of marketable securities are as follows: Bonds Certificates of deposit Commercial paper Money market funds Mutual funds Stocks Treasury bills Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook When to Invest in Marketable Securities A conservatively-run business (..)

Corporate Finance 40

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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

Accounting Tools

MAY 10, 2024

Related AccountingTools Courses Accounting for Bonds Corporate Finance The Income Statement Related Articles Accounting for Bonds Contractual Interest Rate Effective Interest Method These two figures are added together to arrive at a total bond interest expense of $80,000 for the reporting year.

Corporate Finance 40

Corporate Finance Accounting Accounting 40

Accounting Tools

APRIL 5, 2023

Related Courses Corporate Cash Management Corporate Finance Investing Guidebook What is Interest Earned? These differences in definition can mean that interest earned is recognized later under the cash basis of accounting than under the accrual basis.

Accruals 40

Accruals Corporate Finance Deposits Tax 40

Accounting Tools

APRIL 29, 2024

The calculation is as follows: Total of annual dividend payments ÷ Current market price of the investment = Simple yield Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Related Article Yield to Maturity

Corporate Finance 40

Corporate Finance Accounting Accounting Financial Analysis 40

Accounting Tools

APRIL 24, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Articles Serial Bond Types of Bonds Bearer bonds must be securely stored, since someone who steals them could collect dividend payments on them, and submit them for reimbursement on the maturity date.

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

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Accounting Tools

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

Accounting Tools

MAY 7, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook The market price will probably have changed, so the investor could experience a gain or loss on the sale, which impacts the total return on the investment.

Corporate Finance 40

Corporate Finance 40

Accounting Tools

APRIL 28, 2024

Related AccountingTools Courses Accounting for Bonds Corporate Finance Treasurer’s Guidebook Related Articles Bond Retirement Maturity Date Retirement of Bonds This occurs because available cash is constantly being funneled into the sinking fund, rather than being deployed to earn a return.

Corporate Finance 40

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Accounting Tools

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

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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

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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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APRIL 28, 2024

Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook Related Article Investment Analysis If these funds are instead re-invested in longer-term investments, then the corresponding amount shifts over to the long-term assets section of the balance sheet.

Corporate Finance 40

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Accounting Tools

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

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Accounting Tools

MAY 7, 2024

Leaseback deals are most common in the real estate market, such as when a company sells its corporate headquarters and then leases it back. Related AccountingTools Courses Accounting for Leases Corporate Finance Treasurer’s Guidebook Advantages of a Leaseback There are multiple benefits associated with a leaseback.

Corporate Finance 40

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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

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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

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APRIL 29, 2024

Related AccountingTools Courses Corporate Finance Treasurer's Guidebook Related Articles Final Dividend Interim Dividend Liquidating Dividend Property Dividend Types of Dividends On the date of the resolution, the price of the company’s stock is $100. Based on this information, the shareholder will receive 500 shares.

Corporate Finance 40

Corporate Finance 40

Accounting Tools

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

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

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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

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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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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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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

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

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

Accounting Tools

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

Corporate Finance Accounting Accounting 40

Accounting Tools

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 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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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

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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

Accounting Tools

SEPTEMBER 3, 2023

Related Courses Corporate Finance Treasurer's Guidebook What is a Security? A security is a financial instrument issued by a business entity or government, which gives the buyer the right to either interest payments or a share of the earnings of the issuer. Securities form a key part of the financial structure of an economy.

Corporate Finance 40

Corporate Finance 40

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JANUARY 26, 2024

Related AccountingTools Courses Corporate Finance Credit and Collection Guidebook Related Articles Early Extinguishment of Debt Troubled Debt Restructuring Accounting

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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.

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Corporate Finance Deposits 40

Accounting Tools

JANUARY 19, 2024

This could have a significant negative impact on the shareholder’s ability to influence the corporation. Related AccountingTools Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook

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