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QuickBooks Pro 2018 Loan Payments, Interest, Principle
 
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QuickBooks Pro 2018 Loans Payments, Interest, Principle will cover how to record a loan payment in the accounting software. We will discuss what an amortization table is so that we know the correct line items to use within QuickBooks Pro 2018. We will then show multiple ways the entry can be put int the accounting software. We could use QuickBooks Pro 2018's jorunal entry feature, the accounting softwares, check feature, or QuickBooks Pro 2018's check register. Will enter one transaction into the accounting software's check register by opening the check register, entering the amount as a payment. Then we need to use QuickBooks Pro 2018's split feature to enter multiple accounts. One account will be interest expense and the other will be loans. We will get the amounts we enter into the accounting software from the amortizations table. We will then enter the second payment using a check. We will see that the amount of the payment entered into the accounting software will be much the same but the interest and principle will change.
Calculating PMT (monthly payment), IPMT (interest payment) , PPMT (principal payment) in Excel 2010
 
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How to use the help function for financial calculations or functions? How to calculate the monthly payment (PMT) for a loan? How to calculate the interest payment for a particular month (IPMT)? How to calculate the principal payment for a particular month (PPMT)? If you want to take get a deeper understanding of Microsoft Access, take a look at http://learn.kaceli.com Copyright notice: These videos may not be downloaded or distributed in any way without permission from Sali Kaceli. Contact me if you have such a need.
Views: 34153 Sali Kaceli
Notes Payable Journal Entries
 
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Recording Accrued Interest and Payoff at Maturity for a Note Payable. Principles of Accounting Problem QS 11-5.
Views: 23167 Travis Martin
Loan Amortization (Regular Payments Received) Accounting Calculations & Journal Entries
 
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How to amortize and record a loan (note receivable) with equal payments (annuity type loan payments), calculate the interest revenue on the loan for the period (duration) of the loan, then amortize the interest revenue and recognize the revenue on the income statement, following steps (accounting detailed), (1) discount the loan (FV) back to the issue date using the interest rate on the loan (using Excel PV function given interest rate & payments), (interest revenue = FV lump sum payment - PV lump sum payment), if interest rate is unknown, (using Excel IRR function given PV & payments to determine interest rate), (2) setup debt amortization schedule and amortize the interest revenue over the duration of the loan, and (3) record on balance sheet and income statement (T Accounts), loan receivable, discount loan receivable (contra account) and interest revenue, detailed calculations for accounting and recording the loan receivable by Allen Mursau
Views: 13170 Allen Mursau
Bonds Effective Interest Method - Discount
 
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This video explains how to calculate a bond that sells at a discount. It shows the corresponding journal entries on the original sale and interest payments. It also shows how to prepare the amortization table and explains what the numbers represent.
Views: 23656 mattfisher64
How to find Interest & Principal payments on a Loan in Excel
 
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More help: https://www.teachexcel.com Excel Forum: https://www.teachexcel.com/talk/microsoft-office?src=yt How to find the interest and principal payments on a fixed rate loan in excel. This tutorial will walk you through using the PPMT() and IPMT() functions in excel in order to find out how much of a monthly payment on a loan actually goes to pay off the loan amount and how much is just an interest payment. More free excel stuff such as macros, tutorials, articles, etc. go to: TeachExcel.com
Views: 435412 TeachExcel
How to Calculate the Issue Price of a Bond (Annual Interest Payments)
 
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This video shows how to calculate the issue price of a bond that pays annual interest. The issue price is the sum of: (1) the present value of the face value of the bond, which is to be paid when the bond matures, and (2) the present value of the interest payments. This video provides the formulas to calculate these present values and illustrates the computations using an example. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 7511 Edspira
How to Calculate the Issue Price of a Bond (Semiannual Interest Payments)
 
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This video shows how to calculate the issue price of a bond that pays semiannual interest. The issue price is the sum of: (1) the present value of the face value of the bond, which is to be paid when the bond matures, and (2) the present value of the interest payments. Because the bond pays interest semiannually, the interest rate should be divided by two and the number of periods should be adjusted (e.g., if it is a 10-year bond, there would be 20 periods because interest is paid twice a year). The video provide formulas to calculate the present values and illustrates the computations using an example. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 16851 Edspira
Ex BE 14-5 (Devers Co): Issue Bond Between Interest Payments| Intermediate Accounting| CPA Exam FAR
 
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Issue bond between interest payments, accrue interest, effective interest rate method, bond discount, bond premium, carrying value of bond, premium, discount, bond issue between interest dates, CPA EXAM bond retirement, extinguishment of debt, debt extinguished, gain on bond retirement, loss on bond retirement, Bond valuation, bond pricing, bond interest expense, par value, amortization, straight line method, effective interest rate method, bond discount, bond premium, carrying value of bond, premium, discount, bond issue between interest dates, CPA EXAM
How to calculate interest rate implicit in the lease
 
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http://www.ifrsbox.com Video tutorial on how to calculate interest rate implicit in the lease, or internal rate of return. Get "Top 7 IFRS Mistakes" report and e-mail updates at http://www.ifrsbox.com
Views: 69283 Silvia M. (of IFRSbox)
Ordinary Annuity And Annuity Due Interest, Payments, Present Value, Future Value
 
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Calculate present value, future value for both ordinary and annuity due type annuities, knowing the equal payments, interest rate, and time frame calculate the present value and future value for the annuity, usually done with financial functions on a calculator, understanding the hand calculations shown here gives the accounting student an understanding of how payments and interest along with present and future are determined for an annuity (used for accounting journal entires, etc.), demonstrated using cash flow diagrams for each case (PV & FV ordinary annuity, PV & FV annuity due), calculations shown thru amortization schedules, based on (beginning balance + interest + payment = ending balance, ending balance becomes next periods beginning balance), gives an understanding of how annuities work and amounts that would be used in accounting problems by Allen Mursau
Views: 43258 Allen Mursau
Time Value of Money TVM Lesson/Tutorial Future/Present Value Formula Interest Annuities Perpetuities
 
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http://www.subjectmoney.com This Time Value of Money Lesson TVM covers all the basic concepts of the Time Value of Money that you would learn in Finance. In this tvm tutorial we cover simple interest, compound interest, present value formula, future value formula, annuity due, ordinary annuity, present value of annuities, future value of an annuity, intrayear compounding interest, and perpetuities. In this time value of money lesson we teach you by video using visualizations to help you understand how money and time works. If you study this finance tvm video tutorial in combination with what you leanr about the time value of money in your finance class, you should have a clear understanding when it is time to take your time value of money tvm test or exam. I’m glad that I could help you study for your finance time value of money exam. What is simple interest? What is compound interest? What is an ordinary annuity? What is an annuity due? What is the present value formula? What is the future value formula? How to solve the present value of an uneven series of cash flows. What is a perpetuity? How to solve the present value of an ordinary annuity. How to solve the present value of an annuity due. How to solve the future value of an annuity due. How to solve the future value of an ordinary annuity. Present value of a perpetuity formula. Time value of money, time value of money lesson, tvm, tvm lesson, tvm formulas, time value of money formulas, present value formula, future value formula, present value, future value, annuity due, ordinary annuity, simple interest, compounding interest, intrayear compounding interest, perpetuity, present value of a perpetuity, how to present value, what is present value, what is time value of money
Views: 175197 Subjectmoney
Balance of payments: Current account | Foreign exchange and trade | Macroeconomics | Khan Academy
 
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Understanding the United States Current Account in 2011 Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/macroeconomics/forex-trade-topic/current-capital-account/v/balance-of-payments-capital-account?utm_source=YT&utm_medium=Desc&utm_campaign=macroeconomics Missed the previous lesson? https://www.khanacademy.org/economics-finance-domain/macroeconomics/income-and-expenditure-topic/is-lm-model-tutorial/v/government-spending-and-the-is-lm-model?utm_source=YT&utm_medium=Desc&utm_campaign=macroeconomics Macroeconomics on Khan Academy: Topics covered in a traditional college level introductory macroeconomics course About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy's Macroeconomics channel: https://www.youtube.com/channel/UCBytY7pnP0GAHB3C8vDeXvg Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 339029 Khan Academy
07-H, Cash Discount Partial Payment
 
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Views: 9700 NPCCAR
Notes Receivable
 
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This video explains how to record notes receivable when a customers account receivable is reclassed. It shows the honoring and dishonoring of the note and shows how interest in calculated
Views: 7207 mattfisher64
Loan Amortization For Principal And Interest Described Thru Amortization Schedule
 
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Shown are two different amortization schedules for a loan and details the amortization method for both amortization schedules, based on discounting the loan payments back to their present value at the date of the loan (shown as a cash flow diagram), amortization schedule (1) (begiining loan balance + interest payment i payment = ending balance), amortization schedule (2) (payment - interest = principal and subtracts from previous loan balance), both amortization schedules show calculations and detail the exact steps required to amortize loan payments and interest, based on the amortization schedules accounting calculations are made for recording the loan on the balance sheet by Allen Mursau
Views: 29767 Allen Mursau
Bond Accured Interest Between Regular Interest Payments Calculated And J/E Recorded
 
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How to calculate and record interest accrued on a bond between regular interest payment dates, detailed example with accounting journal entries based on the effective interest method, example accounts for accrued interest from last interest payment thru the accrual (reporting date) of the bond, detail shown with cash flow diagrams and bond amorization schedule, start with bond carrying value, calculates interest payment at stated interest rate, interest expense market rate, difference equals amortized premium or discount which reduces (increases) bond carrying value, based on bond amortization schedule accounting balance sheet and income statement journal entries are recorded and shown for bond payable, premium or discount, interest payable and interest expense realized, detailed accounting by Allen Mursau
Views: 1061 Allen Mursau
Note payable interest payments
 
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Note payable interest payments
Introduction to present value | Interest and debt | Finance & Capital Markets | Khan Academy
 
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A choice between money now and money later. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/interest-tutorial/present-value/v/present-value-2?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/interest-tutorial/present-value/v/time-value-of-money?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: If you gladly pay for a hamburger on Tuesday for a hamburger today, is it equivalent to paying for it today? A reasonable argument can be made that most everything in finance really boils down to "present value". So pay attention to this tutorial. About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 744654 Khan Academy
How to Calculate Car Payments
 
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Watch more How to Buy a Car videos: http://www.howcast.com/videos/399308-How-to-Calculate-Car-Payments You've just seen the car of your dreams, but you're not sure if the price is right. In a few steps, you can calculate your potential car payments and decide if you'll be able to afford a new ride. Step 1: Convert the interest rate percentage to a decimal Convert your loan's interest rate to a decimal number by dropping the percent sign and dividing the number by 100. Step 2: Divide decimal number by 12 Divide the interest rate on your car loan by 12. Write this number on a piece of paper. Step 3: Multiply by your car loan principal Multiply the number by the loan's principal amount -- the total amount of your car loan. Write this number down, as it will be used in your final calculation. Tip Remember to subtract any down payment you might make from the new car's purchase price when figuring out the principal amount. Step 4: Add 1 plus the interest divided by 12 Recall the number you got from dividing the interest rate by 12 in step 2. Add 1 to this number. Step 5: Multiply sum by itself, using number of payments as exponent Take the sum from step 4 raised to the power of the number of months included in the term of your loan. For example, if you will make 36 monthly payments, multiply the sum from step 4 by itself 36 times. Step 6: Calculate 1 divided by this sum Calculate 1 divided by the result from step of your multiplication. Tip Round this number to the nearest hundredths place to make it easier to work with. Step 7: Subtract sum from 1 Subtract this number from 1. Jot this number down for use in your final calculation. Tip Avoid the math by using car payment calculators found on many auto dealer and bank websites. Step 8: Divide the first number by the second Divide the number from step 3 by the number from step 7 for your final monthly car payment. Think about whether this will fit into your monthly budget. If so, you might want to ride off in that dream car. Did You Know? The Smithsonian Institute has been collecting cars since 1899, and has more than 60 cars in its collection, including a 1913 Model T Ford and a 1903 Cadillac.
Views: 189524 Howcast
Learning accrued interest
 
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This is an example from our online math program. We cover the entire curriculum from K-9
Views: 19154 skolemat
How to Amortize a Bond Discount
 
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This video explains how to account for bonds issued at a discount using the effective interest rate method for bond discount amortization. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 93926 Edspira
Bonds Straight Line Amortization
 
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This video shows how we use the straight line amortization method to record interest expense for both a discount and a premium.
Views: 26219 mattfisher64
Troubled Debt Restructuring (Effective Interest Rate Calculated, Reduced Principal & Payments )
 
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Accounting for troubled debt restructuring by restructuring principal amount and interest payments by forgiving early year payments and requiring later year payments on interest, determining a loss (bad debt expense) on restructuring by comparing the pre-structured carrying amount to the present value of restructured cash flows, based on the present value of restructured cash flows the effective interest rate is calculated using a financial calculator, using the new effective interest rate the interest revenue is calculated and the loan is amortized thru the allowance for doubtful accounts (contr revenue account), example is On 12/31/20X1 Bank-B enters into a debt restructuring agreement with Corp-A, which is experiencing financial difficulties, Bank-B restructures a $1 mil Loan receivable issued at par (interest is paid to date), note restructured by: 1-Reducing principal obligation from $1,000,000 to $900,000, 2-Note has 4-yrs remaining, maturity date to 12/31/20X5, 3-Pay current interest rate at 12%, stated rate on note (Current market IR for loan of this nature is 14%), 4-Pay only the 3rd & 4th year of interest payments at 12% (Interest payments for 1st and 2nd years are not required), detailed accounting by Allen Mursau
Views: 2926 Allen Mursau
How to build an Amortization table in EXCEL (Fast and easy) Less than 5 minutes
 
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Hi Guys, This video will show you how to build an amortization table in excel is less than 5 minutes :) Please subscribe and watch all our tutorials www.i-hate-math.com
Views: 447814 I Hate Math Group, Inc
Bank Loan and EMI Accounting in Tally ERP 9 with GST Part-64|Loan installment Entry| EMI Calculation
 
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Learn Bank Loan and EMI Accounting Entries in Tally ERP 9 with GST, how to post Loan installment Entry, how to calculate Loan EMI in Excel and post journal entries in tally with gst, learn what is the impact of gst on bank loan, impact of gst on bank loan interest, Learn all about bank loan repayment and bank loan installment entries with gst in tally erp 9 release 6.2. Learn how to create bank loan account ledger in tally. Watch to know bank loan repayment process in Hindi. It is Full Step by Step Tally GST Tutorial in Hindi. It is a Part of RSCFA Course run by Career Planet. Tally GST Tutorial for Beginners. This Tally ERP 9 Video Tutorial Based on Advance, Professional, expert Tally course for GST Accounting in Tally. 👉Click to Watch All Videos on GST Accounting Entries in Tally Day by Day – https://www.youtube.com/playlist?list=PLlDtUyWdJwXWXAGj_W0peoAfenOKHeCYN 👉Click to Watch Basic Tally Accounting Video Day By Day- https://www.youtube.com/playlist?list=PLlDtUyWdJwXXx8VkVuPoRuqbVJzOBj9Cv Visit Our Website: http://www.cpitudaipur.com Visit Our Blog: http://cpitudaipur.blogspot.in/ Like Our Facebook Page: http://facebook.com/cpitudr Please Subscribe to Our Channel https://www.youtube.com/channel/UCSMsxXvvi-7XvygtsMWRBOg
Notes Payable (With Regular Payments) Accounting Journal Entries On B/S & I/S
 
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How to record the journal entries for a discounted notes payable with equal (regular) payments (annuity type loan payments) on balance sheet and income statement (T Accounts on a balance sheet template), using cash account, notes payable, discount notes payable (contra account) and interest expense, using balance sheet template, example is shown as a cash flow diagram for understanding what has to be amortized for interest expense on the notes payable, explains how to record the note at the issue date and for each subsequent period the note is outstanding, shows how to setup the discount to notes payable as a (contra account) to notes payable (liability), each subsequent period the amortized interest expense reduces the discount account and is recognized as an expense on the income statement until the discount to notes payable is amortized down to zero balance, then shows how to close out the notes payable account when the note is paid, detailed journal entries for recording and amortizing the notes payable with (T Accounts) for accounting and recording the notes payable by Allen Mursau
Views: 3399 Allen Mursau
How to Calculate Mortgage Payments | BeatTheBush
 
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Since a mortgage principal gradually reduces are you make the monthly payments, the interest accrued reduces as you make payments. This make is so that calculating equal payments of the life of the loan a bit difficult. A brute force method would be to just calculate every payment for the life of the loan and make sure the payment amount results in a 0 payment at the end. In contrast, one can just also use a pre-calculated formula for this. There's an error in this video. The (1-r)^n term should be replaced with (1+r)^n. The formula in the spreadsheet is correct. Sorry for the confusion. Mortgage Calc Spreadsheet: http://bit.ly/2ouI5T3 Support more videos like this along with getting a bunch of perks here: http://www.patreon.com/BeatTheBush Get a free audiobook and 30-day trial. Even if you cancel, you still keep the book and you still support my channel for signing up. Support my channel by signing up to help me make more videos like this: http://www.audibletrial.com/BeatTheBush ▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬ Credit Card for Starters Who Should NEVER Get a Credit Card: https://youtu.be/aNYZkMgTyb0 Only Use Credit or Only Use Debit: https://youtu.be/J0ZRgBIG39Q Credit Card Basics How Credit Card Calculates Interest: https://youtu.be/0Z2nWQdqa2A How Credit Card Grace Periods Work: https://youtu.be/8WuH3-PsjCA Difference Between Credit Card Inactivity and 0% Utilization: https://youtu.be/rtfJMZf_IrM Credit Card Statement Closing Date vs. Due Date: https://youtu.be/3-knvT7JbTk Does Canceling Credit Cards Affect Credit Score: https://youtu.be/jYGZukw5i-Q Can You Afford a No Limit Credit Card: https://youtu.be/sdAh7hzgJoU Credit Card Balance Transfer Hack: https://youtu.be/F2Foqg2ZTEw Credit Score Less Than 700 Maximize Credit Score while in College: https://youtu.be/pxGECoQoLLA Build Credit Fast with a $500 Credit Limit: https://youtu.be/attQKzngqoE How to Pay off Credit Card Debt: https://youtu.be/XY8YSPapnF8 How to Build Credit with Bad Credit or No Credit [w/ Self Lender]: https://youtu.be/RNXutBGAnlM How to Boost Your Credit Score Within 30 Days: https://youtu.be/LyBjciz4-zg Credit Score More Than 700 How to Increase Credit Score from 700: https://youtu.be/MCFKNBcyAWs 740+ is Not Just For Show: https://youtu.be/1fGcpxurzgU My Credit Score: 848, How to get it Part 1: https://youtu.be/dEZLZQXRBjQ My Credit Score: 848, How to get it Part 2: https://youtu.be/Y6-SB35C7Pc My Credit Score: 848 - Credit Card Hacks and How I got it: https://youtu.be/8Xz3hi3VWfM Advanced Credit Card Tricks How to get a Business Credit Card: https://youtu.be/S3srld5_l5Y Keep 16 Credit Cards Active: https://youtu.be/yAzkEK8Y6E8 Rejected for a New Credit Card with 826 Credit Score: https://youtu.be/66O505Oj5e4 Make Credit Cards Pay You Instead: https://youtu.be/wKMJdX1fQJA Credit Card Low Balance Cancellation $2 per mont [Still Works]: https://youtu.be/2DJjfvcMCcg Cash Back Are Credit Card Points Taxable?: https://youtu.be/Tw90h8I5JNk How to Churn Credit Cards: https://youtu.be/uw__fl38Dk4 Best Cash Back Credit Cards for 2017: https://youtu.be/e_uJweUsiDk 5% Cash Back on Everything: https://youtu.be/q9g_rySm_tI Always get 11% Off Amazon Gift Cards and Amazon Hacks: https://youtu.be/vbv6Rj2uUr4 Max Rewards: What's in My Wallet: https://youtu.be/cmJDFcbjFho How I Make 200 Dollars in 10 Minute [Hint: Credit Card Bonus]: https://youtu.be/pegq4G7ZhTI When Your Best Cash Back Card Gets Cancelled: https://youtu.be/pe7OuqxGi9M Amex Blue Cash Preferred vs. Everyday Effective Cash Back on Groceries: https://youtu.be/3ezD_QwS5e0 Double Dip Groceries Cash Back with Safeway Just for U: https://youtu.be/7kBl0W_L29U Milk the Barclays Cashforward Card for the MOST Cash Back: https://youtu.be/qf2gvrk6Evo This Channel: BeatTheBush I've obtained a high credit score of 848 out of 850 and I am glad to share the knowledge for everyone. Since 3 years ago, I've started making numerous videos that helped people increase their credit score that are free and accessible to all. Please enjoy my channel. Other Channels: BeatTheBush DIY: https://www.youtube.com/BeatTheBushDIY My Tech Reviews: https://www.youtube.com/channel/UCMJPtLUzXP6vKn_Vg2yQehQ
Views: 15111 BeatTheBush
Notes Payable Payments Journal Entry - Payment on Installment Note Using Amortization Table
 
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Notes payable payments journal entry will enter the journal entry for making a payment on an installment note using an amortization table. We will enter the transaction in the general journal, post it to the general ledger, and see the effect on the trial balance. To record a financial transaction for the payment of an installment note we need an amortization table to determine the amount allocated to interest and the amount allocated to principle. Although the payment amount will often not change on an installment note, the amount allocated to interest and principle will change with each payment. We will enter a journal entry debiting interest expense, debiting notes payable, and crediting cash. The accounting transaction for payment on installment not will decrease cash, increase expenses, decrease the principal portion of the note, bring net income down, and bring total equity down. For more accounting information see website. http://accountinginstruction.info/
How to Calculate a Mortgage Payment
 
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This video presents the formula for calculating a monthly mortgage payment and demonstrates how to calculate a mortgage payment using the formula with a comprehensive example. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 54390 Edspira
Bond Issuance Examples
 
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Roger Philipp, CPA, CGMA, presents a basic bond issue with a face value of $1 million, term of 5 years, and stated or coupon rate of 8% in the video 11.01 - Bond Issuance Examples. He also shows the journal entries for issuance and interest payments at market rates or effective rates of 8%, then 10%, and then 6%. If the bond is issued to yield 8%, then the bond is issued at par and interest expense will equal the interest payment. If the effective interest rate is 10% then the bond is issued at a discount. Now interest expense will no longer equal the cash coupon interest paid. Roger explains how to set up the journal entry, keeping things simple for now with straight-line amortization of the bond discount. Roger continues the problem by showing in the journal entry how the issuer’s interest expense will equal the market rate of 10%. Finally, Roger walks through the journal entries for this 8% face rate bond issued at a premium with a yield of 6%. As an advanced bonus, Roger has us consider the effects of the bond interest payments on the statement of cash flows. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Now, next page it says issuance of bonds example and we're going to go through this example. Face value of the bonds, million dollars. Term, five year versus what? Term versus serial bond which matures in installments. Stated interest rate 8%. That's how much cash I'm going to get. I'm going to get 8% of a million dollars or $80,000 in cash but what am I earning? That's a different question. Then it says effective or market or yield is eight in example A, ten in example B, six in example C. Notice that we're going to be doing three examples. One is going to be eight, eight which is issued at par, issued at face. We don't have to worry about the discounted premium then we'll go to a discount example, then we'll go to a premium example and then life will be beautiful for you, things will make sense.
Views: 24322 Roger CPA Review
Introduction to Bad Debt Expense
 
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This video introduces bad debt expense and two methods to record bad debt: direct write-off and the allowance method. Journal entries to record an account written off are shown under both methods. We also discuss the concept of Net Accounts Receivable and how a write off under the allowance method affects the Net Accounts Receivable balance. Check out my Bad Debt and Allowance for Doubtful Accounts Study Guide: https://accountinginfocus.mykajabi.com/store/q7Q6iUVL For more help with accounting, please visit my website http://AccountingInFocus.com.
Views: 67019 Kristin Ingram
Accounting - Bond Interest Expense - Effective Interest Method - Severson
 
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See the below link for more resources, including as a list of all of my videos, practice exercises, Excel templates, and study notes. https://www.dropbox.com/s/09hdhag3zieyt08/Severson%20YouTube%20Videos.xlsx?dl=0 This tutorial discusses how to account for bond interest expense under the effective interest method. This discusses the amortization schedule, as well as the calculations needed to prepare the various journal entries for interest expense and interest cash payment.
1400.20 Bond Issued at Discount & Interest Payments
 
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Issue of bonds at a discount, interest payment calculation, discount amortization on a straight line method, and related journal entries.
Notes Payable (Zero Interest Bearing Note, Payable In Installment Payments, Capitalized Value)
 
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Accounting for zero interest bearing note paid back on installment payments, example is for note exchanged for equipment (computer system), the equipment capitalized amount (present value of note) equals the notes maturity value discounted back to its issue date using the notes implict interest rate, the discount (notes cash payments - notes present value of annuity payments) is amortized using the implicy interest rate which is the interest expense realized on this note, example Corp-A purchased computer system on 12/31/20X1, paying $100,000 down and agreeing to pay the balance in four equal installments of $80,000 each (12/31), assumed interest of 8% is implicit in the purchase price, Zero Interest Note, no stated Interest Rate on note exchanged, implied in price on exchange, detailed accounting by Allen Mursau
Views: 7614 Allen Mursau
Interest Rate Swap 1
 
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As per Wikipedia, "an interest rate swap (IRS) is a popular and highly liquid financial derivative instrument in which two parties agree to exchange interest rate cash flows, based on a specified notional amount from a fixed rate to a floating rate (or vice versa) or from one floating rate to another." Companies perform such agreements to save on interest payments, and this post will detail out how an interest rate swap happens and how we perform the calculations on an interest rate swap. For an explanation with images and tables, please head to the blog post at http://sg-accounting.blogspot.sg/2015/06/how-to-perform-an-interest-rate-swap.html
Views: 22274 Sg Accounting
Chap 09 Lecture:  Notes Receivable and Interest
 
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This lecture covers notes receivable and interest revenue including the following: 1) Why notes instead of accounts receivable? 2) 6%, 60-day method for determining interest, 3) calculation of interest, and 4) determination of time period of note when stated in days and when stated in months. A exercise illustrates acquiring notes receivable, calculations for accruing interest before financial statement preparation, and receipt of the cash in payment of a note at maturity.
Views: 21496 oruaccounting
How to calculate EMI using simple calculator Equated Monthly Installment - EMI calculation formula
 
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An equated monthly installment (EMI) is a fixed payment amount made by a borrower to a lender at a specified date each calendar month. Equated monthly installments are used to pay off both interest and principal each month so that over a specified number of years, the loan is paid off in full. With most common types of loans, such as real estate mortgages, the borrower makes fixed periodic payments to the lender over the course of several years with the goal of retiring the loan. GET 3000+ JAIIB PREVIOUS YEAR QUESTIONS, Study Notes, Videos https://goo.gl/M8zMrV ------------------------------------------------------------- GET 4000+ CAIIB PREVIOUS YEAR QUESTIONS, Study Notes, Videos https://goo.gl/QGq6Sc Internal Rate of Return: https://www.youtube.com/watch?v=cgcY0vsINtE Yield to Maturity: https://www.youtube.com/watch?v=KL7Jn99RIKI Letter of Credit: https://www.youtube.com/watch?v=kZG7KVz6ADA ___________________________________________________ Important Question Principles & Practices of banking ___________________________________________________ Part 1: https://www.youtube.com/watch?v=4AnaI4QCtrM Part 2: https://www.youtube.com/watch?v=5p9BMivJyyg Legal Banking Questions: https://www.youtube.com/watch?v=_7N3nBm7E8M Basel 1 Basel 2 Basel 3: https://www.youtube.com/watch?v=x_sOTObwx7g SARFAESI ACT 2002: https://www.youtube.com/watch?v=NFP--aVBrN8 Joint Liability Group: https://www.youtube.com/watch?v=EwHr4kbYtb4 Self Help Group: https://www.youtube.com/watch?v=Aw2E4wGC6XY Hypothecation: https://www.youtube.com/watch?v=LfyMNVKBttY Pledge: https://www.youtube.com/watch?v=SeOj8iSo1-E Banking Ombudsman https://www.youtube.com/watch?v=yk_qkutLzXY ________________________________ Join WhatsApp Group: https://goo.gl/HazWj3 ________________________________ Join our Facebook Group: https://www.facebook.com/groups/jaiib.caiib.tests -~-~~-~~~-~~-~- Please watch: "Protection to Collecting Banker NI Act Legal and Regulatory Aspects of Banking JAIIB" https://www.youtube.com/watch?v=V-hiw3njkak -~-~~-~~~-~~-~-
Views: 72241 Learning sessions
Accounting - Bond Interest Expense - Straight Line - Severson
 
15:47
See the below link for more resources, including as a list of all of my videos, practice exercises, Excel templates, and study notes. https://www.dropbox.com/s/09hdhag3zieyt08/Severson%20YouTube%20Videos.xlsx?dl=0 This video discusses the proper accounting for bond interest expense under the straight line method. This discusses the amortization schedule, as well as the calculations and journal entries needed for interest expense and interest cash payment.
Notes Receivable (With Regular Payments) Accounting Journal Entries On B/S & I/S
 
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How to record the journal entries for a discounted notes receivable with equal (regular) payments (annuity type loan payments) on balance sheet and income statement (T Accounts on a balance sheet template), using cash account, notes receivable, discount notes receivable (contra account) and interest revenue, using balance sheet template, example is shown as a cash flow diagram for understanding what has to be amortized for interest revenue on the notes receivable, explains how to record the note at the issue date and for each subsequent period the note is outstanding, shows how to setup the discount to notes receivable as a (contra account) to notes receivable (asset), each subsequent period the amortized interest revenue, reduces the discount account and is recognized as an revenue on the income statement until the discount to notes receivable is amortized down to zero balance, then shows how to close out the notes receivable account when the note is paid, detailed journal entries for recording and amortizing the notes receivable with (T Accounts) for accounting and recording the notes receivable by Allen Mursau
Views: 2444 Allen Mursau
Bond Issue at Discount and Premium(Straight Line) | Intermediate Accounting | CPA Exam FAR |Chp14 p3
 
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Bond valuation, bond interest expense, par value, amortization, straight line method, effective interest rate method, bond discount, bond premium, carrying value of bond, premium, discount, bond issue between interest dates, CPA exam
Macro 5.1- Balance of Payments
 
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In this video I explain the Balance of Payments with the current and capital (financial) account. Keep in mind that when a country has a deficit in one account they must have a surplus in the other account. Thanks for watching. Please subscribe. To learn about misconceptions about the minimum wage, click here https://www.youtube.com/watch?v=4GIdROzO94M To learn more economics, click here https://www.youtube.com/watch?v=HQkVO2PsxFw Macroeconomics Videos https://www.youtube.com/watch?v=XnFv3d8qllI Microeconomics Videos https://www.youtube.com/watch?v=swnoF533C_c Check out my Review Apps for Macro and Micro https://itunes.apple.com/us/app/ap-macroeconomics-review/id634270093?mt=8 Watch Econmovies https://www.youtube.com/playlist?list=PL1oDmcs0xTD9Aig5cP8_R1gzq-mQHgcAH Follow me on Twitter https://twitter.com/acdcleadership
Views: 333861 Jacob Clifford
Bonds - Semiannual interest payments - Example 1
 
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In this video, you will learn how to find the value of bonds when interest is paid annually, semiannually and quarterly.
Views: 4543 maxus knowledge
Quickbooks: Finance Charges for Late Payments
 
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This video is a tutorial mapping out the steps to set up and implement late payment finance charges in Quickbooks.
Views: 25337 PaperTrailFinancial
Statement of Cash Flow--Indirect Method | Intermediate Accounting | CPA Exam FAR | Chp 23 p 2
 
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Some cash flows relating to investing or financing activities are classified as operating activities. For example, receipts of investment income (interest and dividends) and payments of interest to lenders are classified as operating activities. Conversely, some cash flows relating to operating activities are classified as investing or financing activities. For example, the cash received from the sale of property, plant, and equipment at a gain, although reported in the income statement, is classified as an investing activity, and the effect of the related gain is not included in net cash flow from operating activities. Likewise a gain or loss on the payment of debt is generally part of the cash outflow related to the repayment of the principal amount borrowed and, therefore, is a financing activity. Preparing the Statement of Cash Flows 8. (L.O. 2) The information used to prepare the statement of cash flows generally comes from three major sources: (a) comparative balance sheets, (b) the current income statement, and (c) selected transaction data. Actual preparation of the statement of cash flows involves three steps: a. Determine the change in cash. The difference between the beginning and ending cash balance can be easily computed from an examination of the comparative balance sheets. b. Determine the net cash flow from operating activities. This procedure involves analyzing not only the current year’s income statement, but also comparative balance sheets, as well as selected transaction data. c. Determine the net cash flows from investing and financing activities. All other changes in the balance sheet accounts must be analyzed to determine their effect on cash. 9. To compute net cash flows from operating activities. It is necessary to report revenues and expenses on a cash basis. This is done by eliminating the effects of income statement transactions that did not result in a corresponding increase or decrease in cash. The conversion of accrual-based net income to net cash flow from operating activities may be done through either the direct method or the indirect method. Indirect Method 10. While the FASB encourages the use of the direct method when preparing the statement of cash flows, use of the indirect method is also permitted. However, if the direct method is used the FASB requires that a reconciliation of net income to net cash flow from operating activities shall be provided in a separate schedule. Therefore, under either method, the indirect (reconciliation) approach must be presented. The text book includes comprehensive illustrations which provide a detailed explanation of the preparation and presentation of the statement of cash flows. 11. When non-cash current asset accounts increase and non-cash current liability accounts decrease, the change is subtracted from net income. When non-cash current asset accounts decrease, and non-cash current liability accounts increase, the change is subtracted from net income. Non-cash items such as depreciation, amortization, and losses are added to net income, while gains are subtracted. 12. The schedule shown below presents the common types of adjustments that are made to net income to arrive at net cash flow provided by operating activities under the indirect method. Additions to Net Income Depreciation expense. Amortization of intangibles and deferred charges. Amortization of bond discount. Increase in deferred income tax liability. Loss on investment in common stock using equity method. Loss on sale of plant assets. Loss on impairment of assets. Decrease in receivables. Decrease in inventories. Decrease in prepaid expenses. Increase in accounts payable. Increase in accrued liabilities. Deductions from Net Income Amortization of bond premium. Decrease in deferred income tax liability. Income on investment in common stock using equity method. Gain on sale of plant assets. Increase in receivables. Increase in inventories. Increase in prepaid expenses. Decrease in accounts payable. Decrease in accrued liabilities. Investing and Financing Activities 13. Investing activities include the analysis of all long-term asset accounts to determine any cash flow effects. The following are common investing cash flow effects, though non-cash effects may possibly cause the same effects in the long-term asset accounts. a. A purchase of land will appear as an increase in the land account and will appear as an investing cash outflow. operating, investing, financing, operating activities, financing activities, investing activities, cash flows statement, statement of cash flow, financial statement, cash inflow, cash outflow, net cash used, net cash provided, non cash activities, direct method of cash flow, indirect method of cash flow, cash flow to total assets,
Bond Issued At Discount Accounting Detailed For Amortization Schedule And J/E's
 
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How to record a bond issued at a discount on the balance sheet and income statement, detailed journal entries (T account form), amortize a bond issued at a discount (present value less than face value of bond) using the effective interest rate method, bond has two cash flows, (1) face value or principal amount paid at maturity and (2) interest payment (usually semi annual) based on the stated rate of interest on the bond, example shown as a cash flow diagram, present value (PV) what its worth when issued (issue date) based on discounting bonds cash flows (maturity value + interest payments) back to issue date using the market rate of interest, comparing the bonds present value to its future value (face value) determines the discount amount on the bond (amount the PV is less than its FV), the discount amount has to be amortized over the life of the bond using an amortization schedule, detailed example showing how to setup amortization schedule and use the schedule to amortize the bond discount, detailed calculations with accounting journal entries (T accounts)on balance sheet template for bond payable, discount on bond payable, interest payments, interest expense (market rate x carrying value of bond), amortized interest expense (interest payment - interest expense), add amortized discount to the bonds carrying value to determine the bonds new carrying value (bond amortization), detailed calculations and accounting by Allen Mursau
Views: 597 Allen Mursau
Bond Interest and Principal Payments
 
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Looking for personalized help with your financial accounting assignments? Visit http://classof1.com/homework-help/financial-accounting-homework-help/ Bond Interests and Principal Payments:
The Cash Budget
 
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This video explains what the cash budget is in Managerial Accounting and demonstrates how to put together a cash budget with a comprehensive example. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 143721 Edspira
Best Tricks, Shortcuts and Concept of Installments in Simple and Compound Interest
 
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FOR BUYING WHOLE PENDRIVE COURSE IN HINDI & ENGLISH MEDIUM CALL ....09215514435...... FOR SSC / IBPS / CAT / CLAT /IPM /NTSE/ GENERAL MATHS & ENGLISH IMPROVEMENT COURSE AT A VERY AFFORDABLE PRICE. - NON COPIABLE PENDRIVE WITH HD QUALITY - NO EXPIRY NO TIME LIMIT - WHOLE COURSE OF MATHS REASONING ENGLISH AVAILABLE IN HINDI & ENGLISH MEDIUM - ALL VIDEOS BY EXPERT TEACHER DINESH MIGLANI SIR AND HIS TEAM - NO NEED OF ANY INTERNET CONNECTIVITY - PENDRIVE CAN BE USED ON ANY LAPTOP OR COMPUTER This video consists of INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST which is a part of MATHEMATICS. A very helpful and must watch video for SSC CGL SSC CHSL GOVERNMENT JOB CAT ELITMUS AFCAT ASPIRANTS as it contains the QUESTIONS as well short cuts & Tricks along with appropriate examples and discussion on previous year papers questions. In this video tricks are given for how to solve questions of INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST which are generally missing in books. This session is delivered by MR DINESH MIGLANI who has vast experience of teaching MATHEMATICS, REASONING & ENGLISH to Government Job Aspirants. Mr. Miglani has a unique trick of clarifying concepts as well as provide essential Shortcut and trick where it is required. This videos is also helpful for students who preparing for SSC CGL SSC CHSL GOVERNMENT JOB CAT ELITMUS AFCAT students where MATHEMATICS is a part of their course. For watching all videos in proper course & sequence for preparation of SSC CGL, IBPS, GOVERNEMENT JOBS, CAT, MBA, CLAT, IPM, HM You may login FREE OF COST to http://www.dineshmiglani.com/ For buying FULL COURSE for SSC , CAT, CLAT, IPM,NTSE, ELITMUS : CONTACT Mr. Dinesh Miglani at 09215514435 or [email protected] DINESH MIGLANI TUTORIALS is an initiative to assist students who cannot afford costly coaching or require some more time to understand the concept taught in huge size class rooms. Students who are preparing for Government Jobs SSC, Banking, IBPS, SBI, Clerical, Probationary Officer, PO, RRB, Railways, Apprentice, LIC, FCI, Army, Airforce, AFCAT, NDA, CDS, MBA Entrance Exams , CAT, XAT , IIFT, IRMA, NMAT, MHCET, CMAT, MAT, ATMA, BBA, CLAT, LSAT, HOTEL MANAGEMENT, NTSE, OLYMPIADS, MCA, NIMCET, HTET, CTET , IIT, JEE have access to Qualitative and Comprehensive Video Sessions of Expert and Renowned Faculties on Quantitative Aptitude ( Maths), Reasoning ( Verbal and Nonverbal), English ( Grammar, Vocabulary, Comprehension etc ) General Knowledge, Data Interpretation, Data Analysis, Data Sufficiency, Current Affairs FREE OF COST on this channel. CONCEPT OF INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST I PROBLEM BASED INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST FOR SSC CGL I PROBLEM BASED ON INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST FOR SSC CGL CHSL I PROBLEM BASED ON INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST I SHORTCUTS & TRICKS OF INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST BY DINESH MIGLANI SIR I PRACTICE SESSION PROBLEM BASED ON INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST I PREVIOUS YEAR QUESTIONS ON INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST I PROBLEMS ON INSTALLMENTS IN SIMPLE AND COMPOUND INTEREST FOR CAT MBA
Views: 152082 Dinesh Miglani Tutorials

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