Accounting Articles

October 20, 2014

In this article, we’ll discuss progress billings, one of the facets of accounting for long-term contracts. More than just a record of invoices sent to the client, the amount of billings determine, in part, what appears on the balance sheet.

October 12, 2014

Corporate bonds are bought and sold in secondary financial markets around the world. This begs the question – can a company purchase its own bonds just like it can purchase its own stock?

October 5, 2014

You’re probably familiar with cash and stock dividends. What you may not know is that there are a few additional types of dividends that can be declared for stockholders. In this article, we’ll touch on property dividends, scrip dividends, and DRIP arrangements.

September 28, 2014

Most businesses use fixed assets which are typically depreciated. Such depreciation can be classified as direct or indirect expense. How can one distinguish between the two? In this article we will discuss this question and provide examples.

September 21, 2014

In this article, we’ll cover appropriation, a process by which the board of directors lets shareholders know that funds have been internally restricted.

September 14, 2014

Depreciation might sound simple in theory - the company buys a fixed asset and then writes off the cost over a period of time. But what if a company has hundreds or thousands of depreciable assets, each with its own cost, salvage value, and useful life? What if a particular machine has several dozen separate parts that must be replaced at different times? Situations like this call for specialized methods of depreciation.

September 6, 2014

In the first two parts of this article series, we discussed general capital lease accounting. For this final article, we’ll take a brief look at a special kind of transaction called a sale-leaseback.

August 31, 2014

In the first part of this article series about capital lease accounting, we discussed accounting for the asset and related liability from the perspective of the lessee. Now we’ll turn to other side of the transaction to look at accounting from the lessor’s perspective.

August 24, 2014

In this three-part article series, we’ll discuss the accounting treatment for various aspects of a leasing arrangement. This first part will cover capital lease accounting by the lessee (the party that takes possession of an asset in exchange for monthly lease payments).

August 17, 2014

This article touches upon accounting for stock options which was (and still is) a hot topic in the accounting realm.

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Accounting Articles
Accounting Articles include guides and answers. Accounting guides explain application of accounting principles in practice. Great assistance if you are looking for real-life accounting situations. Accounting answers explain particular accounting topics suggested by our website users. Great to find quick answers for specific topics.