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短期投资和.pptx

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短期投资和.pptx

上传人:知识徜徉土豆 2025/3/17 文件大小:1.94 MB

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文档介绍:该【短期投资和 】是由【知识徜徉土豆】上传分享,文档一共【66】页,该文档可以免费在线阅读,需要了解更多关于【短期投资和 】的内容,可以使用淘豆网的站内搜索功能,选择自己适合的文档,以下文字是截取该文章内的部分文字,如需要获得完整电子版,请下载此文档到您的设备,方便您编辑和打印。5Shortterminvestmentsreceivables短期投资和
Learning Objectives
Account for short-term investments
Apply internal controls to receivables
Use the allowance method for uncollectible receivables
Account for notes receivable
Use 2 new ratios to evaluate financial position
Key Terms
Creditor
Debtor
Debt instrument
Equity security
Maturity
Term
Short-Term Investments
Marketable Securities
investments
company plans to hold one year or less
Trading Investments – intent is to sell in the short term to generate profits
Trading securities are reported on the balance sheet at current market value
Unrealized gains and losses appear on the income statement.
Entry for Unrealized Gain
Short-Term Investments 100,000
Cash 100,000
Purchased Investment
To record the purchase of short-term investments.
To record the receipt of a cash dividend from short-term investments.
7 Cash 4,000
Dividend Revenue 4,000
Received cash dividend
Entry for Unrealized Gain
Dec 31 Short-Term Investments 2,
Unrealized Gain on Investments 2,
Adjust investment to market value
To record the $2,000 increase in market value of marketable securities held as short-term investments.
Entry for Unrealized Loss
Dr: Unrealized loss on investments 5,000
Cr: Short-term Investments 5,000
To record the unrealized loss of $5,000 decreased in market value of marketable securities held as short-term investmen
Reporting Short-Term Investments
Balance Sheet
Current Assets
Trading investments reported at current market value
Income Statement
Interest and dividend revenue reported under Other Revenue.
Gains and losses reported under Other Revenue.
Reporting Short-Term Investments
Entry for Realized Gains and Losses
20x6
Dr: Cash 98,000
Loss on Sale of Investments 4,000
Cr: Short-term Investments 102,000
To record the realized Loss of $4,000 decreased in market value of marketable securities held as short-term investmen

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