Accounting Category: Balance sheet

Accounting Articles

July 10, 2012

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.

June 4, 2012

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.

March 18, 2012

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

January 14, 2012

Learn about different budget types and classification in accounting.

April 6, 2010

Prepare balance sheet from trial balance in five easy steps. Format and elements of classified balance sheet.

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