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Category: U.S. GAAP by Topic

List of updates to the codification topic 820

List of updates to the codification topic 820 January 2010 Accounting Standards Update (ASU) No. 2010-06 was issued –> Improving … More

ASU, GAAP, U.S. GAAP

Costs of software to be sold, leased, or marketed, ASC 985

Accounting Rules about Software asc 985-20: Costs of Software to Be Sold, Leased, or Marketed –> SFAS 86, August 1985 … More

asc, asc 985, GAAP, U.S. GAAP

Servicing Assets and Liabilities, ASC 860

Accounting for Servicing of Financial Assets SFAS 156 amended SFAS 140 in March 2006 SFAS 140 replaced SFAS 125 in … More

asc, ASC 860, GAAP, U.S. GAAP

Sale of Financial Assets, ASC 860

Accounting for Servicing of Financial Assets SFAS 166 amended SFAS 140 in June 2009 SFAS 156 amended SFAS 140 in … More

asc, ASC 860, GAAP, U.S. GAAP

Subsequent Events, ASC 855

Subsequent Events Statement of Financial Accounting Standards No. 165, May 2009 “Subsequent Events” Events occurred after (a), before (b) (a) … More

asc, ASC 855, GAAP, U.S. GAAP

Nonmonetary Transactions, ASC 845

Nonmonetary Transactions APB Opinion 29, May 1973 “Accounting for Nonmonetary Transactions” SFAS 153, December 2004 “Exchanges of Nonmonetary Assets an … More

asc, ASC 845, GAAP, U.S. GAAP

Sale-Leaseback Transactions, ASC 840

Leases SFAS 13, November 1976 “Accounting for Leases” Sale-Leaseback 1. Entity A sell a property to Entity B 2. Entity … More

asc, ASC 840, GAAP, U.S. GAAP

Capital Leases, ASC 840

Leases SFAS 13, November 1976 “Accounting for Leases” Lease classification criteria (A) Ownership transfer –> Ownership is transferred by the … More

asc, ASC 840, GAAP, U.S. GAAP

Operating Leases, ASC 840

Leases SFAS 13, November 1976 “Accounting for Leases” Lease classification criteria (A) Ownership transfer –> Ownership is transferred by the … More

asc, ASC 840, GAAP, U.S. GAAP

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  • Definitions of ratios
  • Financial Ratios Example II-B
  • Financial Ratios Example II-A
  • Financial Ratios Example I-B
  • Financial Ratios Example I-A
  • Review of solvency ratios
  • Review of liquidity ratios
  • Review of activity ratios
  • Review of profitability ratios
  • What are the financial statements prepared by an entity?
  • How is the dividend yield calculated?
  • How is the dividend payout ratio calculated?
  • How is the price to book ratio calculated?
  • How is the price earnings (P/E) ratio calculated?
  • How is the free cash flow calculated?
  • How is the debt to cash flow ratio calculated?
  • How is the current debt to cash flow ratio calculated?
  • How is the cash flow return on assets calculated?
  • How are ROE, ROA and the assets to equity ratio related?
  • How is the assets to equity ratio calculated?
  • How is the times interest earned ratio calculated?
  • How is the long-term debt to assets ratio calculated?
  • How is the debt to assets ratio calculated?
  • How is the debt to equity ratio calculated?
  • How is the working capital ratio calculated?
  • How is the quick ratio calculated?
  • How is the current ratio calculated?
  • How is the accounts payable turnover ratio calculated?
  • How is the accounts receivable turnover ratio calculated?
  • How is the inventory turnover ratio calculated?
  • How is the assets turnover ratio calculated?
  • What is the Du Pont analysis of the return on assets (ROA)?
  • How is the earnings per share (EPS) calculated?
  • How is the return on equity (ROE) calculated?
  • How is the return on assets (ROA) calculated?
  • How is the gross profit ratio calculated?
  • How is the profit margin ratio calculated?
  • Where can users obtain financial information about entities?
  • What are the items reported on the statement of cash flows of an entity?
  • What are the items reported on the income statement of an entity?
  • What are the items reported on the balance sheet of an entity?
  • Which information does each financial statement provide?
  • What are the financial statements prepared by an entity?
  • What are the key financial ratios to analyze stock market information?
  • What are the key financial ratios to analyze the cash flow of an entity?
  • What are the key financial ratios to analyze the solvency of an entity?
  • What are the key financial ratios to analyze the liquidity of an entity?
  • What is a journal entry in accounting?
  • What are the key financial ratios to analyze the activity of an entity?
  • What are the key financial ratios for profitability analysis?
  • What are the key financial ratios used in business analysis?
  • Owner’s Equity Journal Entry Example 21
  • Journal entries to record inventory transactions under a perpetual inventory system
  • Journal entries to record inventory transactions under a periodic inventory system
  • Journal entry to record the collection of accounts receivable previously written-off
  • Journal entry to record the write-off of accounts receivable
  • Journal entry to record the estimated amount of accounts receivable that may be uncollectible
  • Journal entry to record the collection of accounts receivable
  • Journal entry to record the sale of merchandise on account
  • Journal entry to record the sale of merchandise in cash
  • Journal entry to record the purchase of merchandise
  • Journal entry to record the payment of rent
  • Journal entry to record the payment of salaries
  • Journal entry to record the purchase of equipment
  • Journal entry to record the investment by owner
  • List of updates to the codification topic 820
  • Costs of software to be sold, leased, or marketed, ASC 985
  • Servicing Assets and Liabilities, ASC 860
  • Sale of Financial Assets, ASC 860
  • Subsequent Events, ASC 855
  • Nonmonetary Transactions, ASC 845
  • Sale-Leaseback Transactions, ASC 840
  • Capital Leases, ASC 840
  • Operating Leases, ASC 840
  • Leases, ASC 840
  • Imputation of Interest, ASC 835
  • Capitalization of Interest, ASC 835
  • Interest, ASC 835
  • Translation of Financial Statements, ASC 830
  • Foreign Currency Transactions, ASC 830
  • Foreign Currency Matters, ASC 830
  • Financial Instruments, ASC 825
  • Fair Value Measurements and Disclosures, ASC 820
  • Fair Value Measurements and Disclosures, ASC 820
  • Derivatives and Hedging, ASC 815
  • Consolidation, Variable Interest Entities, ASC 810
  • Consolidation, Noncontrolling Interests, ASC 810
  • Consolidation, ASC 810
  • Business Combinations, ASC 805
  • Equity Transactions
  • Liabilities
  • Noncurrent assets
  • Property, plant and equipment (PP&E)
  • Depreciation Methods
  • Disposal of Property, Plant and Equipment
  • Research and Development Arrangements, ASC 730
  • Research and Development, ASC 730
  • Compensation: Stock Compensation, ASC 718
  • Defined Benefit Plans: Pension, ASC 715
  • Revenue Recognition: SEC Staff Accounting Bulletin Topic 13, ASC 605
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