Archives de l’auteur : CyrilBelange

A Beginner’s Guide to Notes Payable | Cyril Belange

A Beginner’s Guide to Notes Payable

AP debts are considered short-term liabilities on a company’s balance sheet and any total increase or decrease since the prior period is reflected in the company’s cash flow. All accounts payable debts can be later converted into notes payable debts, but not vice versa. Paying these outstanding bills as close to the due date as […] – Cyril Belange | Interprète de conférence Paris – Nice

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How a General Ledger Works With Double-Entry Accounting Along With Examples | Cyril Belange

How a General Ledger Works With Double-Entry Accounting Along With Examples

General Ledger (GL) accounts contain all debit and credit transactions affecting them. In addition, they include detailed information about each transaction, such as the date, description, amount, and may also include some descriptive information on what the transaction was. Consider the following example where a company receives a $1,000 paymen

Leasehold Improvements Accounting & Amortization, US GAAP | Cyril Belange

Leasehold Improvements Accounting & Amortization, US GAAP

You figure this by subtracting the first year’s depreciation ($250) from the basis of the computer ($5,000). Your depreciation deduction for the second year is $1,900 ($4,750 × 0.40). You reduce the adjusted basis ($288) by the depreciation claimed in the fourth year ($115) to get the reduced adjusted basis of $173. You multiply the […] – Cyril Belange | Interprète de conférence Paris – Nice

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When do intangible assets appear on the balance sheet? | Cyril Belange

When do intangible assets appear on the balance sheet?

Rather, these assets are assessed each year for impairment, which is when the carrying value exceeds the asset’s fair value. The Financial Accounting Standards Board (FASB) recently came up with a new alternative rule for the accounting of goodwill. A 2001 ruling decreed that goodwill could not be amortized but must be evaluated annually to determine […] – Cyril Belange | Interprète de conférence Paris – Nice

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