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CHAPTER 7 ACCOUNTING FOR AND PRESENTATION OF LIABILITIES McGraw­Hill/Irwin ©The McGraw­Hill Companies, Inc., 2002 Learning Objectives 1. What is the financial statement presentation of short-term debt and current maturities of long-term debt? 2. What is the difference between interest calculated on a straight basis and on a discount basis? 3. What are unearned revenues and how are they presented in the balance sheet? McGraw­Hill/Irwin ©The McGraw­Hill Companies, Inc., 2002 Learning Objectives 4. What is the accounting for employer’s liability for payroll and payroll taxes? 5. What is the importance of making estimates for certain accrued liabilities and how are these items presented in the balance sheet? 6. What is leverage and how is it provided by long-term debt? 7. What are the different characteristics of a bond? McGraw­Hill/Irwin ©The McGraw­Hill Companies, Inc., 2002 Learning Objectives 8. Why does bond discount or premium arise and how is it accounted for? 9. What are deferred income taxes and why do they arise? 10. What is minority interest, why does it arise, and what does it mean in the balance sheet? McGraw­Hill/Irwin ©The McGraw­Hill Companies, Inc., 2002 Learning Objective 1 • What is the financial statement presentation of short-term debt and current maturities of long-term debt? McGraw­Hill/Irwin ©The McGraw­Hill Companies, Inc., 2002 ... - tailieumienphi.vn
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