Chapter 9 Current Liabilities and the Time Value of Money

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Table of Contents Chapter 9 Current Liabilities and the Time Value of Money LEARNING OBJECTIVES LEARNING OBJECTIVES (continued) Management Issues Related to Accounting for Current Liabilities The Importance of Liabilities Management Issues Related to Current Liabilities PPT Slide PPT Slide Recognition of Liabilities Valuation of Liabilities Classification of Liabilities Disclosure of Liabilities PPT Slide Discussion Common Categories of Current Liabilities Definitely Determinable Liabilities Types of Definitely Determinable Liabilities (Trade) Accounts Payable Bank Loans Commercial Paper Notes Payable PPT Slide Issued Note: Interest Stated Separately Payment of Note: Interest Stated Separately Issued Note: Interest in Face Amount Payment of Note: Interest in Face Amount Accrued Liabilities Accrued Liabilities: Interest Stated Separately Accrued Liabilities: Interest in Face Amount Dividends Payable Sales and Excise Taxes Payable Example of Sales and Excise Taxes Payable Current Portions of Long-Term Debt Payroll Liabilities PPT Slide Unearned Revenues Example of Unearned Revenues Estimated Liabilities Examples of Estimated Liabilities Income Taxes Income Taxes Property Tax Payable Example of Property Tax Payable Example of Property Tax Payable Example of Property Tax Payable Product Warranty Liability Computation of Product Warranty Liability Expense Example of Product Warranty Liability Vacation Pay Liability Vacation Pay Liability Vacation Pay Liability Discussion PPT Slide Contingent Liabilities Contingent Liabilities Accounting for Contingent Liabilities Discussion The Time Value of Money Interest Interest Simple Interest Compound Interest PPT Slide Discussion The Time Value of Money Future Value The Time Value of Money Present Value Applications of Present Value to Accounting Applying Present Value to Simple Accounting Situations PPT Slide PPT Slide PPT Slide

Author: Needles & Powers