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2
votes
1answer
29 views

what is shareholders' Equity in balance sheets?

Just stated learning about financial statement it is the tough, lots of calculations and stuff. I came across some balance sheets, read some online resources but I still can't grasp the idea of why ...
3
votes
1answer
48 views

What is “liquidation preference”, and what are its terms?

I'm new to reading balance sheets. I'm doing research on a company and noticed on page 5 of their balance sheet a long list of shares issued and outstanding with "liquidation preference $0.0001 per ...
3
votes
1answer
103 views

Should rented software be included on my LLC's balance sheet?

I am an incorporated freelance user experience (UX) designer with an LLC, and my state requires a personal property return with a balance sheet every year. I'm using cash accounting for my business ...
1
vote
1answer
50 views

Balance Sheet: Is it appropriate to list your company's annual budget as a Current Liability?

Accounting basis: accrual. I've estimated an arbitrary budget for my Company's next 12 months. Some of the values on there are precise certainties (such as my salary). Some of them are best guesses ...
2
votes
2answers
176 views

Per Capita Income VS. Household Income

One assertion I've read quite frequently is that household income is declining in the United States and that wages are not keeping up with inflation. In essence, these articles indicate that we're ...
3
votes
2answers
245 views

Lending money to someone: how to book?

I'm trying my hand at double-entry bookkeeping for my personal finances. While I get the gist, I have trouble with the details. Please bear with me if I use the wrong terminology. I have lent some ...
0
votes
0answers
124 views

How to account for Unrealized Gains in a Trial Balance?

Using GnuCash, When I run a Trial Balance on my accounts, my Debits exceed my Credits by 875.00 wich is the same amount of my Unrealized Gains on the Balance Sheet. How do I reconcile this in my ...
3
votes
1answer
76 views

Accounting Question - How Capital Investments are Tracked?

Based on the micro-balance sheet below - please help explain the following scenarios: 1st year we lost money - how will the capital account look at the end of the year? 1st year we break even - how ...
4
votes
2answers
572 views

Does money made by a company on selling its shares show up in Balance sheet

When we purchase shares of a company for a certain sum of money (e.g: 1000 dollars), is this money immediately available to the company as a cash flow? In the balance sheet, will this money show up ...
2
votes
1answer
109 views

How to figure out interest received from 'cash and cash equivalents' in a balance sheet?

Looking at APPL's balance sheet, I can see that they have a few million as cash and cash equivalents. I want to know more about cash and cash equivalents. I understand that cash and cash ...
-2
votes
2answers
139 views

Why is financial data of some public companies not available on Yahoo Finance?

On Yahoo! Finance, why isn't the financial data of some companies available? e.g: this Canadian company. Because if this is a public company, the data must be made public.
4
votes
1answer
171 views

Apple's Cash Pile

According to this article (and many others), Apple has a massive cash pile of 137 billion. However, if I look at their Financial Statements, it shows (as of 2012-12-29) they only have 40 billion in ...
2
votes
2answers
327 views

Do banks “mark to market” the bond prices in their financial statements?

In fact my real question behind is the following: If US or German bonds decrease by say 5% over a quarter, and a publicly traded company owns the bonds, do they have to reflect the price change every ...
1
vote
1answer
100 views

Common practice for start/end date of balance sheet

I'm trying to build a personal balance sheet in Excel for my brother-in-law. Basically, so that we can monitor the hours he works against the hours he's paid. He's paid every two weeks, one week ...
6
votes
2answers
316 views

Correct calculation for determining real business book value per share?

I'm trying to calculate the real value of a business and, as an example, I picked Netflix. From their latest financial statements I can see that: Assets value is: $3,065,709,000 Liabilities value ...
12
votes
5answers
317 views

Why would a company with a bad balance sheet be paying dividends?

As an example, Ford Motors recently reinstated its dividend. It still has a lot of debt and a high debt-equity ratio. Its bonds are still rated as junk. Why would a company like this spend its cash ...
5
votes
3answers
12k views

If something is coming into my account will it be debit or credit in my account?

I have made a small balance sheet on google docs for my monthly expenses and income. If something comes into my account, would that be a credit or a debit in my account? If I got 500 from somewhere, ...
4
votes
2answers
8k views

How do you determine “excess cash” for Enterprise Value calculations from a balance sheet?

The formula for Enterprise Value that I often see is: EV = Total Debt + Market Cap - Cash Often "Cash" is refined further as "Excess Cash" in this formula. My question is how can I determine the ...
5
votes
1answer
110 views

How do I interpret these income tax numbers for Chinese public company Dangdang Inc. (DANG)?

I'd like some help with understanding the financial statements of E Commerce China Dangdang Inc (ADR). You can see the Income Statement/Balance Sheet/Cash Flow statements on Google Finance. If you ...
2
votes
1answer
748 views

Quickbook Balance Sheet showing strange numbers (to me at least)

I have been using quickbooks for some time (less than a year) and today when I was looking at my balance sheet I noticed something that seems really strange to me. My Total Assets number is $300,000. ...
6
votes
2answers
239 views

Nit picky personal accounting question: What is the right way to record borrowing from yourself?

I keep a spreadsheet with my personal financial statements (balance sheet, income statement, cash flow) that generally follows the corporate approach. I omit considerations of depreciation, etc. ...