個案資料
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Duffinbear Inc.
內容大綱
Rob Hantziano, president and founder of Duffinbear Inc., must review the various financing and investing transactions that have taken place over the fiscal year 2011.
學習目標
This case was designed as a vehicle for practice in the recording of financial transactions for trading investments and debt instruments. It is reasonably straightforward and should facilitate students’ understanding of accounting entries related to investment and financing issuances, dividends, interest calculations, and also:<ul><li>Bonds payable: issuance, recall, interest payments, and bond amortization.</li><li>Stocks: issuance, dividend declarations, and dividend payments (distributions).</li><li>Trading investments: purchase, sale, and interest received.</li></ul>