For accountants, capital stock consists of nominal value, which is the par value allocated to the stock during authorization. The par value of the stock or the stated par value is both options for measuring capital stock. The choice between the two is dictated by each individual state’s definition of legal capital. Common stock is …
Hence, the cost of issuance, interest, and premium has been amortized over the life of the note payable, which was three years. The debit impact of the transaction is receipt of the cash (net off with the cost of issuance). Similarly, the credit impact is the creation of liability due to acceptance of an obligation …
Loan Origination Fees: to Recognize Immediately or Amortize? Selengkapnya »
Execs may rationalize that selling drives business activity and growth. Alternatively, they may have failed to institute safeguards for protecting margin before asking their teams to generate more sales. In either scenario, generating sales without regard for cost can lead to a declining gross margin and serious business problems. Gross profit is defined as the …
Gross Profit Margin Ratio: Calculation & Definition Selengkapnya »
Each country has its own tax regime; however, there is a simple method to determine your percentage tax rate. Over 1.8 million professionals use CFI to learn accounting, financial analysis, modeling and more. Start with a free account to explore 20+ always-free courses and hundreds of finance templates and cheat sheets. Our mission is to …