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What is the method of accounting for securities where the transcation are recorded on the date the securities settle by delivery or receipt of the securities and the payment of cash known as?

The method of accounting for securities where transactions are recorded on the settlement date, which is when the securities are delivered or received and payment is made, is known as the "settlement date accounting." This approach contrasts with trade date accounting, where transactions are recorded on the date the trade is executed, regardless of when the actual transfer of securities and cash occurs. Settlement date accounting provides a clearer picture of actual cash flow and asset ownership at the time of reporting.


What financial statement shows the accounting value of a firm's equity as of a particular date?

A balance sheet shows the accounting value of a firm's equity as of a particular date.


Where to post dividends received?

Dividends received should be recorded in your accounting or financial records under the income section. If you're using accounting software, categorize them as "Dividend Income." In personal finance, you can record them in your investment tracking spreadsheet or app, ensuring you note the date, amount, and the source of the dividends for tax reporting purposes. Always consult with a tax professional for specific reporting requirements.


Which accounting statement refers to a specific date or moment and not a period of time?

Balance Sheet.


What happens to the Accumulated Deficit of acquired company prior to acquisition date?

it depends on who is doing the accounting