學門類別
最新個案
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Tempest Tech Incorporated
內容大綱
A sophisticated technology company located in Mississauga, Ontario, began operations on February 1, 2011. Initially, the company raised funds through the issuance of common stock. In mid-2011, new software development was put on hold due to increased concerns over patent protections. In June 2011, the company sought appropriate investment vehicles for its excess cash, which would provide investment income over a set period of time.
學習目標
This case is designed to give students practice in recording transactions for short-term trading investments; specifically, corporate stocks and bonds. These securities are held for the purpose of trading, and will thus be accounted for using the fair value method. This case provides students with an introductory vehicle that will teach them how to record trading investment transactions.