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The company uses the effective interest rate method to calculate interest expense and amortize the bond premium. The interest expense and the amortization of the premium or discount is computed using the effective interest rate method. This is called the face value of the bond; it is also referred to as the par-value of the bond. When the cash received is the same as a bond’s face value, the bond is said to be issued at par.
Sales taxes, including the Goods and Services Tax (GST) and Provincial Sales Tax (PST), must be collected by registrants and subsequently remitted to the Receiver General for Canada. Short-term notes payable, also a known current liability, can involve the accrual of interest if the maturity date falls in the next accounting period. Many financial ratios are used by creditors and investors to evaluate leverage and liquidity risk.
Leases payable is about the current value of lease payments that should be made by the company in future for using the asset. This is recognised only on the condition that the lease is recognised as a finance lease. Short term liabilities are due within a year, whereas long term liabilities are due after one year or more than that. Contingent liabilities are liabilities that have not yet occurred and are dependent on a certain event for being triggered. Classifying what are retained earnings liabilities into short and long term is necessary as it helps users of the accounting information to determine the short term and long term financial strength of a business.
Also, a bond might be called while there is still a premium or discount on the bond, and that can complicate the retirement process. The interest expense is calculated by taking the Carrying Value ($100,000) multiplied by the market interest rate (5%). The company is obligated by the bond indenture to pay 5% per Retail Accounting year based on the face value of the bond. When the situation changes and the bond is sold at a discount or premium, it is easy to get confused and incorrectly use the market rate here.
The difference between the face value of the bond ($1,000) and the selling price of the bond ($991) is $9. The Harmonized Sales Tax (HST) is a combination of GST and PST that is used in some Canadian jurisdictions. It is important to classify liabilities correctly otherwise decision makers may make incorrect conclusions regarding, for example, the organization’s liquidity position. Visualize the way your money moves, and move your business like an expert.
It is also crucial to ensure that the company has enough cash flow to pay its suppliers on time. When managing long term liabilities, one long term liabilities include of the key strategies businesses often adapt is striking a balance between short term and long term liabilities. The debt to equity ratio is calculated by dividing a company’s total liabilities by its shareholders’ equity. The inclusion of long-term liabilities in the calculation increases the total amount of debt, which, in turn, increases the debt to equity ratio.
These accounts are used to record the amount owed by a company to its creditors or other parties. Analysts have financial ratios at their disposal to assess this, such as the debt-to-equity ratio (total liabilities divided by the shareholders’ equity). A high ratio could suggest the company relies heavily on borrowed money to finance growth, a potential red flag. Similarly, the interest coverage ratio (operating income divided by interest expense) illustrates a firm’s capability to pay off its interest expenses.
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