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Textbook Notes for ACCT 2520 at University of Windsor (U OF W)

U WINDSORACCT 2520Donald JonesWinter

70-252 Chapter Notes - Chapter 15: Net Income, Stock Split, Treasury Stock

Dividends: two classes, return on capital (share of earnings, return of capital (liquidating dividends) Non-cumulative and non-participating shares: di
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U WINDSORACCT 2520Donald JonesWinter

70-252 Chapter Notes - Chapter 14: Accrued Interest, Current Liability, Effective Interest Rate

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U WINDSORACCT 2520Donald JonesWinter

70-252 Chapter Notes - Chapter 16: Financial Instrument, Underlying, Market Liquidity

Financial instruments contracts that create both a financial asset for one party and a financial liability/equity instrument for the other party. Prima
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U WINDSORACCT 2520Donald JonesWinter

70-252 Chapter Notes - Chapter 20: Executory Contract, Finance Lease, Operating Lease

Leasing is popular because it is a cost-effective way of financing property and equipment. From an accounting standpoint, leases have been controversia
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U WINDSORACCT 2520Donald JonesWinter

70-252 Chapter Notes - Chapter 19: Pension, Legal Personality, Discount Window

Three examples of benefit plans: pension and other post-retirement plans (health care, life insurance, etc. , post-employment benefit plans (severance
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U WINDSORACCT 2520Donald JonesWinter

70-252 Chapter Notes - Chapter 9: Cash Flow, Retained Earnings, Commercial Paper

Types of investments: debt instruments investments in government debt, corporate bonds, convertible debt, and commercial paper, equity instruments repr
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U WINDSORACCT 2520Donald JonesWinter

70-252 Chapter Notes - Chapter 13: Harmonized Sales Tax, Current Liability, Accounts Payable

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