Financial Accounting
Chapter Outline
Slide 3
Why Companies Invest
Why Companies Invest
Accounting for Debt Investments
Recording Acquisition of Bonds (1 of 2)
Recording Acquisition of Bonds (2 of 2)
Recording Bond Interest (1 of 3)
Recording Bond Interest (2 of 3)
Recording Bond Interest (3 of 3)
Recording Sale of Bonds (1 of 2)
Recording Sale of Bonds (2 of 2)
DO IT! 1: Debt Investments (1 of 4)
DO IT! 1: Debt Investments (2 of 4)
DO IT! 1: Debt Investments (3 of 4)
DO IT! 1: Debt Investments (4 of 4)
Slide 18
Accounting for Share Investments
Holdings of Less Than 20% (1 of 4)
Recording Acquisition of Share Investments (2 of 4)
Recording Dividends (3 of 4)
Recording Sales of Shares (4 of 4)
Holdings Between 20% and 50% (1 of 5)
Recording Acquisition of Share Investments (2 of 5)
Recording Revenue (3 of 5)
Recording Dividends (4 of 5)
Investment and Revenue Accounts (5 of 5)
Holdings of More than 50% (1 of 2)
Holdings More than 50% (2 of 2)
Accounting Across the Organization
DO IT! 2: Share Investments (1 of 5)
DO IT! 2: Share Investments (2 of 5)
DO IT! 2: Share Investments (3 of 5)
DO IT! 2: Share Investments (4 of 5)
DO IT! 2: Share Investments (5 of 5)
Slide 37
Valuing and Reporting Investments
Categories of Securities
Trading Securities
Trading Securities Illustration
Trading Securities Illustration
Non-Trading Securities
Non-Trading Securities Illustration
Non-Trading Securities
Non-Trading Securities
Non-Trading Securities Illustration
Non-Trading Securities
Non-Trading Securities
Slide 50
Slide 51
DO IT! 3a: Trading and Non-Trading Securities (1 of 3)
DO IT! 3a: Trading and Non-Trading Securities (2 of 3)
DO IT! 3a: Trading and Non-Trading Securities (3 of 3)
Statement of Financial Position Presentation
Non-Trading Securities
Presentation of Realized and Unrealized Gain or Loss
Presentation of Realized and Unrealized Gain or Loss
Slide 59
Slide 60
Slide 61
Slide 62
Slide 63
Slide 64
Slide 65
Consolidated Statement of Financial Position
Consolidated Statement of Financial Position Example
Slide 68
Cost Equal to Book Value
Cost Above Book Value
Cost Above Book Value
Content of A Consolidated Statement of Financial Position
Content of A Consolidated Statement of Financial Position
Consolidated Income Statement
Slide 75
A Look at US GAAP and IFRS (1 of 4)
A Look at US GAAP and IFRS (2 of 4)
A Look at US GAAP and IFRS (3 of 4)
A Look at US GAAP and IFRS (4 of 4)
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