Table
of Contents
Chapter 1 - Overview of the Balance
Sheet
How to Construct the Balance Sheet
Chapter 2 - Asset Line Items on the Balance Sheet
Presentation of Marketable Securities
Presentation of Prepaid Expenses
Presentation of Accounts Receivable
Examples of Asset Presentation
Chapter 3 - Liability Line Items on the Balance Sheet
Presentation of Accounts Payable
Presentation of Estimated
Promotional Expenses
Presentation of Deferred Revenue
Presentation of Compensated Absences
Presentation of Retirement Benefit
Information
Presentation of Bank Overdrafts
Presentation of Dividends Payable
Presentation of Accrued Expenses
Presentation of Contingent
Liabilities
Presentation of Customer Deposits
Presentation of the Current Portion
of Long-Term Debt
Classification of Debt that Includes
Covenants
Short-Term Obligations to be
Refinanced
Subjective Acceleration Clauses
Troubled Debt Restructurings by
Debtors
Examples of Liability Presentation
Chapter 4 - Equity Line Items on the Balance Sheet
Presentation of Preferred Stock
Presentation of Additional Paid-In Capital
Presentation of Common Stock
Subscribed
Presentation of Retained Earnings
Presentation of Accumulated Other
Comprehensive Income
Presentation of Non-Controlling
Interests
Presentation of Treasury Stock
Presentation of Appropriations
Presentation of Note Paid for Equity
Examples of Equity Presentation
Chapter 5 - The Statement of
Retained Earnings
Overview of the Statement of
Retained Earnings
How to Prepare the Statement of
Retained Earnings
Chapter 6 - Balance Sheet Ratio
Analysis
Final Examination...57