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  2. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    The set of guidelines prescribed by SFAS 141r are generally found in ASC Topic 805. Outside the United States, the International Accounting Standards Board governs the process through the issuance of IFRS 3. Purchase price allocations are performed in conformity with the purchase method of merger and acquisition accounting.

  3. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    In order to acquire company B, company A paid $20. Hence, goodwill would be $11 ($20 − $9). The journal entry in the books of company A to record the acquisition of company B would be: [2] DR Goodwill $11 DR Accounts Receivable $10 DR Inventory $5 CR Accounts Payable $6 CR Cash $20

  4. Total cost of acquisition - Wikipedia

    en.wikipedia.org/wiki/Total_cost_of_acquisition

    Total cost of acquisition (TCA) is a managerial accounting concept that includes all the costs associated with buying goods, services, or assets. [ 1 ] Generally, it is the net price plus other costs needed to purchase the item and get it to the point of use.

  5. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    The folio number is used as a cross reference between the journal and the ledger accounts. The use of folio numbers makes it easy to refer back from the ledger account to the journal entry or forward from the journal entry to the ledger account. In addition, folio numbers are a check that all journal entries have been recorded in the ledger system.

  6. Mergers and acquisitions - Wikipedia

    en.wikipedia.org/wiki/Mergers_and_acquisitions

    Hostile acquisitions can, and often do, ultimately become "friendly" as the acquirer secures endorsement of the transaction from the board of the acquiree company. This usually requires an improvement in the terms of the offer and/or through negotiation. "Acquisition" usually refers to a purchase of a smaller firm by a larger one.

  7. Account (bookkeeping) - Wikipedia

    en.wikipedia.org/wiki/Account_(bookkeeping)

    In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries. These entries, referred to as postings, become part of a book of final entry or ledger.

  8. Sake made in space could sell for $500,000 a glass - AOL

    www.aol.com/news/sake-made-space-could-sell...

    A Japanese sake maker is going where no sake maker has gone before: space. Asahi Shuzo, the company behind popular Japanese sake brand Dassai, plans to blast sake ingredients to the International ...

  9. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...