Accounting Category: Balance sheet

Accounting Articles

What are operational obligations? What are financing obligations? How is a bond different from a note payable? How to define long-term liabilities? Find answers in this accounting article.

How should you account for a revision in the useful life of fixed assets? What financial statement impact does such revision have? Find answers to these questions in this article.

Learn about debt covenants and their classification (positive and negative, capital and performance). Understand actions when debt covenants are violated, including financial reporting implications. Review an example of debt covenants involving interest coverage ratio and fixed charge coverage ratio.

Learn about accounting for short-term investments: trading securities and available-for-sale securities.

Learn about different budget types and classification in accounting.

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Accounting Categories
Accounting categories represent a collection of accounting guides and answers related to one accounting area.