ACCT 361 Lecture Notes - Lecture 3: Bond Valuation, Balance Sheet
Document Summary
Statement of stockholders" equity: paid-in-capital, common stock, apic, treasury stock, r/e, accumulated other comprehensive income. Assigned: notes payable, bonds payable issued @ face value. Bond redemption: buy back bonds for ,000 on 1/1/19. Book value (783) paying less to settle a liability (gain)/loss. Exam review: 7:55 am, calculator, scf, revenue recognition, debt financing, 34 questions. In order (scf, rr, df: scf different methods (gaap, Ifrs (on friday review: know t-accounts, non-articulation (a/p, i/p, n/r, step 5 (single point or over.
