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Liability Analysis in Accounting

Information on analyzing liabilities.
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Accounting Measurement & Employment Contracts: Current Value Reporting
This paper explores the effects of one aspect of accounting systems, namely the method of valuation of assets and liabilities, on the structure of incentives. Written by Robert P. Magee and published in 1978.
www.rje.org
Aswath Damadoran: Accounting for Operation Leases (pdf)
A discussion of accounting for operating leases (pdf version, requires Adobe Acrobat).
www.stern.nyu.edu
California State University Stanislaus: Off-Balance-Sheet Financing
Information on off-balance-sheet financing.
panopticon.csustan.edu
California State University Stanislaus: Types of Current Liabilities
Information on types of current liabilities.
panopticon.csustan.edu
CCH Business Owner's Toolkit: Balance Sheet Template
The page provides a downloadable file containing a Microsoft Excel (version 4.0 and above) spreadsheet template.
www.toolkit.cch.com
CCH Business Owner's Toolkit: Current Liabilities
Defines current liabilities as obligations that are due within one year.
www.toolkit.cch.com
Classification of Current Assets & Current Liabilities
Specific recommendations for current classification is outlined by the Farm Financial Standards Council.
www.ffsc.org
Current Liabilities & Contingencies
This chapter from "Intermediate Accounting, Ninth Edition" focuses on current liabilities and was written by Catherine Katagiri, 1999.
panoptic.csustan.edu
Determining the Future Value Of Stock Options
An introductory article by Business Valuation Services that describes the process of valuing employee stock option plans.
www.bvs-inc.com
Fool.com: Current Liabilities
The article entitled, "How to Read a Balance Sheet," defines accounts payable, accrued expenses, income tax payable, short-term notes payable and portion of long-term debt payable.
www.fool.com
Fool.com: Current Liabilities Explained
The article entitled, "Current Liabilities Explained Back to Basics, Part V," was published February 2000.
www.fool.com
Houghton Mifflin: Current Liabilities & the Time Value of Money
Houghton Mifflin presents this informational slide series covering current liabilities, written by Belverd Needles and Marian Powers.
www.college.hmco.com
Investopedia.com: Current Liabilities
Information on current liabilities.
www.investopedia.com
Investopedia.com: Long Term Liabilities
Information on long term liabilities.
www.investopedia.com
Investopedia.com: Other Long Term Liability
Defines the term "other long term liabilities."
www.investopedia.com
The "Invisible" Balance Sheet
This page uses the "full" balance sheet of the Australian management consulting and recruitment firm Morgan & Banks as an accounting example.
www.sveiby.com
Theories & Further Information About Current Assets & Liabilities
This article presented by Extel, defines current ratio and acid test ratio.
www.bized.ac.uk
What are current liabilities?
This article presented by Extel, defines current liabilities.
www.bized.ac.uk
What are Long-term Liabilities?
This article presented by Extel, defines long-term liabilities.
www.bized.ac.uk
Worksheet Current Assets & Liabilities
Online worksheet for calculating current assets and liabilities, presented by Extel.
www.bized.ac.uk
Worksheet on Long-Term Liabilities
Online worksheet for calculating long-term liabilities, presented by Extel.
www.bized.ac.uk
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Accounting Software
Make the Right Accounting Software Choice. Learn How, Free White Paper
Microsoft-Partner.com/collins

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