Convertible Bonds (or notes)
Current Portion of LongTerm debt
Discount (on a bond)
Earnings per share (EPS)
Stockholders Equity is divided into two main parts:
Paid-in-capital (contributed capital)
Common Stock is the basic form of capital stock. The common stockholders own a
Preferred Stock is stock that gives its owner
Safeguard cash and prevent fraud/theft.
-Separate duties for receiving and paying cash.
-Separate duties for accounting for receipts and
-Separate duties for handling cash and
accounting for cash.
Cash Management include
Collection of money by the bank on behalf of a depositor.
Explains the difference between a depositor's records and
the bank's records about the depositor's cash.
Deposits in Transit
A deposit recorded by the company's
Allowance for Uncollectible
Ratio of the sum of cash plus short term
investments plus net current receivables to
total current liabilities. (Tells if entity can pay
off current liabilities
Estimated Residual Value
Estimated Useful Life
Franchises and Licenses
A depreciation me