current liabilities and payroll accounting

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1、wiL10874_ch11_434-477.inddPage4348/4/105:41:01PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefilesCurrentLiabilitiesand11PayrollAccountingALookBackALookatThisChapterALookAheadChapter10focusedonlong-termassetsThischapterexplainshowtoidentify

2、,Chapter12explainsthepartnershipformincludingplantassets,naturalresources,compute,record,andreportcurrentoforganization.Italsodescribestheandintangibles.Weshowedhowtoliabilitiesinfinancialstatements.Wealsoaccountingconceptsandproceduresaccountforandanalyzethoseassets

3、.analyzeandinterprettheseliabilities,forpartnershiptransactions.includingthoserelatedtoemployeecosts.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1Describecurrentandlong-termA1ComputethetimesinterestearnedP1Prepareentriestoaccountforshort-liabilitiesandtheirch

4、aracteristics.ratioanduseittoanalyzeliabilities.termnotespayable.(p.439)(p.436)(p.450)P2ComputeandrecordemployeepayrollC2Identifyanddescribeknowncurrentdeductionsandliabilities.(p.441)liabilities.(p.438)P3ComputeandrecordemployerpayrollC3Explainhowtoaccountforconting

5、entexpensesandliabilities.(p.443)liabilities.(p.448)P4Accountforestimatedliabilities,includingwarrantiesandbonuses.(p.445)P5Appendix11A—Identifyanddescribethedetailsofpayrollreports,records,LP11andprocedures.(p.453)wiL10874_ch11_434-477.inddPage4358/4/109:58:13PMuser

6、-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefilesDecisionInsightNoStuffedShirts“Partofthefunisthejourney...workingtil2ameveryday”—MATTWALLSATLANTA,GA—BrothersMattandBryanWallsneverplannedtoTohelpcontrolliabilities,MattandBryandescribehowtheybe

7、entrepreneursintheT-shirtbusiness.“[Itwas]anideawebeganbyworkingoutoftheirparents’hometoreduceliabilities.hadwhilehangingoutinourparents’basement,”explainsMatt.“Mostpeoplethinkallwedoissitaroundandthinkupfunny“Wewerenaiveand,likemanyfirst-timeentrepreneurs,justideas,

8、”explainsMatt.“Inrealitymostofthetimeisspentondoverightin.”MattandBryan’splansinvolvedmakingT-shirtsexecutingprojectsandmanagingthe