Executive education Use with: Chang Medical Electronics (Chapter 1) Ratio analysis 4 pages; introductory Ratio analysis This note explains 17 different ratios classified according to four categories: profitability and cost ratios; short-term liquidity ratios; long-run solvency ratios; operating efficiency ratios, and; growth measure ratios. Best uses: Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Executive education Note on Bonds 4 pages; introductory Bond valuation Reported bond yield conventions Bond pricing conventions Accrued interest conventions This note discusses bond mathematics. It includes a discussion of bond valuation and bond yields. It also covers conventions for bond pricing and accrued interest, which are rarely discussed in accounting or finance texts. Best uses: Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Use with: Chang Medical Electronics (Chapter 1) Retiree benefits in the United States 13 pages; intermediate to advanced Defined benefit plans Retiree health care benefit plans Employee Retirement Income Security Act of 1974 (ERISA) Pension Benefit Guarantee Corporation (PBGC) This note explains accounting rules for pensions and other retiree benefits. It also includes a discussion of the Employee Retiree Income Security Act of 1974 (ERISA) and of the Pension Benefit Guarantee Corporation (PBGC). Best uses: Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Financial reporting Financial statement analysis
Executive education Use with: Chang Medical Electronics (Chapter 1) Ratio analysis 4 pages; introductory Ratio analysis This note explains 17 different ratios classified according to four categories: profitability and cost ratios; short-term liquidity ratios; long-run solvency ratios; operating efficiency ratios, and; growth measure ratios. Best uses: Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Executive education Note on Bonds 4 pages; introductory Bond valuation Reported bond yield conventions Bond pricing conventions Accrued interest conventions This note discusses bond mathematics. It includes a discussion of bond valuation and bond yields. It also covers conventions for bond pricing and accrued interest, which are rarely discussed in accounting or finance texts. Best uses: Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Use with: Chang Medical Electronics (Chapter 1) Retiree benefits in the United States 13 pages; intermediate to advanced Defined benefit plans Retiree health care benefit plans Employee Retirement Income Security Act of 1974 (ERISA) Pension Benefit Guarantee Corporation (PBGC) This note explains accounting rules for pensions and other retiree benefits. It also includes a discussion of the Employee Retiree Income Security Act of 1974 (ERISA) and of the Pension Benefit Guarantee Corporation (PBGC). Best uses: Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Financial reporting Financial statement analysis