FAR Journal Entries

This class was created by Brainscape user James Boyd. Visit their profile to learn more about the creator.

Decks in this class (13)

Bonds
Issuance of bond at par borrower 1,
Issuance of bond at par investor 2,
Bonds issued at a discount borrow...
14  cards
Stock Options
Exercise of options 1,
Expiration of options 2,
Expiration of remaining options 3
4  cards
Stock Dividends
Treatment of small stock dividend...,
Treatment of large stock dividend...,
Treatment of large stock dividend...
3  cards
Distributions to Shareholders
Date of declaration 1,
Date of record 2,
Date of payment 3
5  cards
Accounting for Stock Issuance
Sale of stock subscriptions 1,
Collection of subscriptions 2,
Issuance of stock previously subs...
4  cards
Treasury Stock (Par Value Method (5%) vs Cost Method (95%))
In treasury stock transactions 1,
Original issue par legal and cost...,
Buy back above issue price par le...
6  cards
Investments
Unrealized losses on trading secu...,
Unrealized gains on trading secur...,
Unrealized losses on available fo...
7  cards
Revenue Recognition
Percentage of completion method e...,
Completed contract method entry 2
2  cards
Income Taxes
Operating loss carry back benefit 1,
Operating loss carry forward bene...
2  cards
Consolidation
Consolidation workpaper eliminati...,
Eliminate 100 of intercompany pay...,
Eliminate 100 of intercompany inv...
5  cards
Foreign Currency Transactions and Translations
Transaction date 1,
Balance sheet date 2,
Settlement date 3
3  cards
Non Monetary Exchanges
Exchanges having commercial subst...
1  cards
Partnerships
New partner contributions recorde...
1  cards

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FAR Journal Entries

  • Class purpose General learning

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