Professor Guerrero's Blog

mguerrero@gmail.com

Co-author of East of Tiffany's, 13 short stories of a Latino immigrant's success in USA; a journey from West Harlem to Sutton Place and Park Avenue. Check out the reviews in Amazon.com and in Barnes and Noble.

on KINDLE on NOOK

My best seller as of now is

Titanes de la Filosofia

Professor Guerrero's Blog: Chapter 15 Long Term Liabilities Professor Guerrero's Blog: Book Reviews, Human Interest Articles, Accounting Lessons, and Writing Techniques

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Sentence Openers Book: FREE Lessons

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Boethius: Consolation of Philosophy

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Great Gatsby: Is Nick Gay?

All my books are now in NOOK

Ideas About the Novel is a prophetic book that all writers must own.

Ideas About the Novel by Ortega y Gasset - my translation $0.99


Next to Cervantes, Benito Perez Galdos is the most beloved Spanish writer of all times.

Torquemada at the Stake by Perez Galdos- my translation $0.99

Lazarillo of Tormes - my translation $0.99
Read it in contemporary English -- No Thous, Thees, or King James' Bible language. Transliterated into easy language for enjoyable reading pleasure. Because The Lazarillo of Tormes pointed a new direction, European and American literature benefited with titles that today are considered classics: Cervantes’ Rinconete and Cortadillo; Daniel Defoe’s Moll Flanders, Henry Fielding’s Tom Jones and Joseph Andrews; Tobias Smollett’s Roderick Random, and Peregrine Pickle; Voltaire’s Candide; Charles Dickens’ David Copperfield. And many others to include American works ranging from Mark Twain to Saul Bellow.

Dehumanization of Art by Ortega y Gasset - my translation $0.99
The Dehumanization of Art— is now a constant in music, literature, aesthetics, and philosophy, having come to mean that in post-modern times human-shaped mimesis (representation of the human) is irrelevant to art. According to Ortega, the arts don't have to tell a human story; art should deal with its own forms—and not with the human form.

Sentence Openers
How writers open their sentences makes prose agile, interesting, and athletic. This e-book teaches how to break the pattern Subject-verb-object--and discard openings that begin with nouns, articles, and pronouns.

East of Tiffany's - bestseller $5
With the city as its backdrop "East of Tiffany's" is filled with earnest tales of love, loss, faith, success and morality. While business terminology is interwoven throughout these short stories, it's not business lessons that I take away with me, but life lessons. The circumstances and the characters' profound humanity are relatable despite their zip code . "Luke, Postmodern Man" offers a new vista into faith, suffering, and love of neighbor. Way after you read this book you'll find yourself thinking about the various characters throughout the series of stories and will find solace in their unwavering faith. The narrators' ability to reflect on their hardships with such serenity is inspiring.



My writing was as flat as a sidewalk. And then I downloaded ...

Mary Duffy's Toolbox for Writers
After I purchased Mary's e-book I started to get 'A's in my essays and term papers! Every page is filled with great writing tips, training lessons, and wonderful useful writing skills! Not only do I write essays for college, but also short stories!
--IVONNIE Indrawan
College student
Sentence Openers on KINDLE

Sentence Openers on NOOK













All my books are now in KINDLE


Ideas About the Novel by Ortega y Gasset - my translation $0.99
Torquemada at the Stake by Perez Galdos- my translation $0.99
Lazarillo of Tormes - my translation $0.99
Dehumanization of Art by Ortega y Gasset - my translation $0.99
Sentence Openers
East of Tiffany's - bestseller $5


The most beloved short story from Spanish literature
All my books are in NOOK $0.99 or in Amazon KINDLE $0.99








All my books are now in NOOK

Ideas About the Novel is a prophetic book that all writers must own.
Ideas About the Novel by Ortega y Gasset - my translation $0.99

Next to Cervantes, Benito Perez Galdos is the most beloved Spanish writer of all times.

Torquemada at the Stake by Perez Galdos- my translation $0.99

Lazarillo of Tormes - my translation $0.99
Read it in contemporary English -- No Thous, Thees, or King James' Bible language.

Dehumanization of Art by Ortega y Gasset - my translation $0.99
The Dehumanization of Art— is now a constant in music, literature, aesthetics, and philosophy, having come to mean that in post-modern times human-shaped mimesis (representation of the human) is irrelevant to art.

Sentence Openers
How writers open their sentences makes prose agile, interesting, and athletic.

East of Tiffany's - bestseller $5
With the city as its backdrop "East of Tiffany's" is filled with earnest tales of love, loss, faith, success and morality.



My writing was as flat as a sidewalk. And then I downloaded ...

Mary Duffy's Toolbox for Writers
After I purchased Mary's e-book I started to get 'A's in my essays and term papers!
--Ivonnie Indrawan
College student
Sentence Openers on KINDLE

Sentence Openers on NOOK





Available in KINDLE $0.99


Available in KINDLE $0.99

Wednesday, October 29, 2008

Chapter 15 Long Term Liabilities

What is an Annuity?
The annuity is a series of identical cash payments to be received at fixed intervals.

What is a Bond?

The bond is a certificate of debt which bears interest for a long period of time.

What is a Bearer Bond?

A bearer bond is a bond that is not registered.

What is a Bond Indenture?
The bond indenture is the contract between a corporation issuing bonds and the bondholders. The indenture contains the face value of the bond, the contract interest rate, and the maturity date.

What is a Callable Bond?

A Callable bond is a bond subject to retirement at a stated dollar amount prior to maturity, at the option of the issuer.

What is Capital Lease?

A capital lease is a contractual arrangement that transfers substantially all the benefits and risks of ownership to the lessee, so that the lease is in effect a purchase of the property.

What is Carrying Amount?
The carrying amount is the balance of the bonds payable account (face amount of the bonds) less any unamortized discount or plus any unamortized premium.

What is a Contract Rate or Contractual Rate?
The contract rate is the periodic interest to be paid on the bonds that is identified in the bond indenture; it is expressed as a percentage of the face amount of the bond (e.g., 97, 98, and 104). Other names for contract rate are “coupon rate” and “stated rate.”

What is a Debenture Bond?
A debenture bond is an unsecured bond issued based on the excellent reputation of the issuer. Therefore, the bond issue doesn’t require the pledge of assets, treasury stock, or any other type of collateral.

What is a Discount?
The discount is the interest deducted from the maturity value of a note or the excess of the face amount of bonds over their issue price.

What is an Effective Interest Rate Method?
The effective interest rate method is the method of amortizing discounts and premiums that provides for a constant rate of interest on the carrying amount of the bonds at the beginning of each period; often called simply the “interest method.”

What is Face Value?

Face value is the amount of principal the issuer must pay at the maturity date of the bond.

What is Future Value?

The future value is the estimated worth in the future of an amount of cash on hand today invested at a fixed rate of interest.

What is Market Interest Rate?
The market interest rate is the rate investors demand for loaning funds to the corporation. The rate is fixed by the for forces of demand supply.

What is Operating Lease?

An operating lease is a contractual agreement that gives the lessee the right to use property (which belongs to the lessor) for a period of time. The title to the property remains with the lessor.

What is Premium?

The premium is the excess of the issue price of a stock over its par value or the excess of the issue price of bonds over their face amount.

What is Present Value?
The present value is the estimated worth today of an amount of cash to be received (or paid) in the future.

What is Present Value of an Annuity?
The present value of an annuity is the sum of the present values of a series of equal cash flows to be received at fixed intervals.

What is a Sinking Fund?
The sinking fund is a fund in which cash or assets are set aside for the purpose of paying the face amount of the bonds at maturity.

What is a Perpetuity?

A perpetuity is a bond that is issued without a maturity date.

Ch1 Accounting in Action

Ch2 Recording Process

Ch3 Adjusting the Accounts

Ch4 Completing the Accounting Cycle

Ch5 Merchandising Operations

Ch6 Inventories

Ch7 Accounting Information Systems

Ch8 Internal Control and Cash

Ch9 Accounting for Receivables

Ch10 PP&E, Natural Resources, and Intangible Assets

Ch11 Current Liabilities and Payroll


Ch12 Partnerships

Ch13 Corporations

Ch14 Corporations:Dividends, RE

Ch15 Long Term Liabilities

Ch16 Investment

Ch17 Statement of Cash Flows

Ch18 Financial Statement Analysis

Plato and Accounting

Price/Earnings Ratio

Plant Assets

Luca Pacioli and DaVinci


The secrets of 'no-doze' prose:
Mary Duffy's Sentence Openers






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Professor Guerrero's Blog

Co-author of East of Tiffany's, 13 short stories that will warm your heart - See 101 reviews in Amazon.com and 37 in Barnes and Noble.

on KINDLE on NOOK

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