個案資料
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BeanCountr Inc.: A Financing and Investing Exercise
內容大綱
In April 2020, the owner and founder of BeanCountr Inc. was reviewing her company’s financial performance for its third fiscal year. The company was a financial technology start-up located in London, Ontario, Canada. The owner had already reviewed the company’s operating decisions over the past fiscal year, which ended March 31, 2020. She was now eager to review the company’s financing and investing transactions.
學習目標
This exercise is intended as a review of financing and investing transactions in an introductory course on financial accounting. The exercise can also be used as a testing vehicle. Ideally, the following topics would have been already covered in earlier classes: recording accounting transactions related to trading investments, equity financing, and debt financing. This exercise offers students practice in recording transactions for short-term trading investments, debt financing, and equity financing, and also helps facilitate students’ understanding of accounting entries related to the following financing and investing activities<ul><li>trading investments, specifically stocks and bonds—purchase, sale, interest, and dividend revenue; fair market valuation;</li><li>equity financing—dividend declarations and dividend payments (distributions), share conversions; and</li><li>debt financing—bond recall, bond interest accrual and amortization, line of credit, interest payments.</li></ul>