AFAR: CORPORATE LIQUIDATION
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- Опубликовано: 19 июл 2019
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Maraming salamat po, sir. Dahil sa mga video lectures ninyo, CPA na po ako ngayon."
I really recommend this channel for Accounting foreign students, bc the lecturer mostly speak in English. Thank you so much sir
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Thank you so much Sir. Grabe you saved me from my online class na walang material aside sa module.
This tutorial really helps slow learners like me. Super thank you to this channel!!!
Super helpful especially in this new normal class set up. Thank you so much sir! 💜
Video pls ng corp liquidation - statement of realization and liquidation 😥
We can also compute the deficiency in letter a by subtracting the total unsecured from the NFA.
thank you po ang linaw ng explaination na absorb lahat ng utak ko Godbless po!
solid talaga sir! more please
This helped me so much. I love you.
Ganda nga ng voice mo Sir sna po next video kita n rin kyo. Galing niyo po pla mag explain ng topics.
Yes Sir! I love ur beautiful voice! 😊
Sir, how do we compute for the revised estimate of the dividend to be received by unsecured creditors during corpo liquidation?
I was able to understand corporate liquidation because of this tutorial video. Thank you po😊
Sa letter D po ba di kasama yung unsecured portion of partially secured?
Thanks Sir!
thank you po sir!
Pwede po bang gamitin yung liquidation value if wala po yung nrv?
💯
Sir pwede po magtanong if paano irerecord yung ganitong information sa corporate liquidation, "At the end of liquidation, the holder of loan payable received P1,000,000", paano po yung treatment?
hi sir! sa letter A po, sound din po ba na NFA minus total unsecured liabilities to get the deficiency? or would that be not always correct?
Yup I agree! You always get the deficiency with that computation 👍
Good morning sir, thank you so much💖 your approach is super helpful especially when student aim for speed... I just have a few questions po, I apologise beforehand po if my questions will sound dumb to you😅
*I was wondering po about the answer in letter b requirement if whether the partially secured accounts payable amounting to 60,000 + the 75.29% equivalent of 48,500 excess will still be included in computing the payment to partially secured creditors?
*Also in letter d po, i don't understand why 40,000 was left out in the total amount of unsecured creditors without priority?
Salamat po ng marami sir♥️
same concern po
21:54 hindi na po ba sa requirement d.
kasali yung unsecured w/o priority PORTION ng Mortgage payable?
Iyong term na "unsecu liab" ung totally unsecu lang talaga. HIndi kasama iyong portion sa partially, kasi ina-allocate naman siya sa payment to partially secu which is minu-multiply sa recovery percentage.
Iyong term na "partially secu liab" ung buong liab na iyon kasama iyong unsecured w/o priority. Kasi diba kapag kinompute mo ung paym to partially sec, sinasama ung unsecured w/o prio noon. MInu-multiply sa recovery percentage.
Kapag po ba may unrecorded na accrued interest payable, need ren sya ideduct sa para makuha Net Free Assets? 😊
and kasama po ba siya sa unsecured liab with priority?
sirrr baka namanpwede pa upload narin ung mga problems pdf huhuhu
Thank you po for your informative discussion on Corporate Liquidation. I'm curious po kung may iba pang reason kung bakit prioritized ang unsecured liabilities w/ priority aside from the reason the it is mandated by law?
Ang alam ko po is sa Admin expenses/liquidation fees (Sa mga lawyers & other personnel na nag asikaso for the liquidation of corp) babayaran agad yan kasi it arised from the processing of liquidation. Sa salaries naman po, kailangang bayaran kasi naaccrue na, they already made their efforts at hinihintay na lang for their compensation. At sa taxes naman po, it is a liability to the government. Na incur mo na ito bago pa ang liquidation ng corp.
@@neiljacinto510 hello po, how about po yung utang kay supplier?....tia
@@neiljacinto510 thank you po
@@mahalkitaa2ndaccountsalaba28 depende po kung may napledge na asset kay supplier. Yung mga secured claims po ay guaranteed na mababayaran sila, pero si unsecured liability WITH PRIORITY ay nasa top priority dahilan kahit na walang napledge sa kanya, dapat mabayaran siya. So kung yung supplier mo ay classified as unsecured creditor without priority, siya po yung huling mababayaran. Wala na ngang asset na napledge sa kanya, di pa naging priority. So yung claims niya ay nakadepende din sa % of recovery of claims.
@@neiljacinto510 hello po, last question, paano po kapag yung halimbawa po yung outstanding na utang kay supplier ay 100,000... tapos po yung recovery percentage ay 70%...multiply lang po ba yan? O may iba pang way ng pag-compute?
Ito po yung iba pang additional info:
Total unsecured liab. w/out priority: 200,000
-wala rin naman pong naka-pledge sa kanya na security asset kaya under na talaga siya ng UL w/out Priority...thank you very much po
Hello po, sa letter D po.
Hindi po ba kasali sa computation yung 48,500 na unsecured portion from accounts payable?
THANK YOUUUU PO!
hi! kasali siya. inadd na agad ni sir yung dalawa kaya naging 128,500.
@@baiqueeniehasminlauban9549 yung 48,500, unsecured talaga yon which is naisama na ni sir. Pero yung portion ng Partially secured na unsecured which is 40,000 ay hindi naisama. Kaya ang total payment to UC creditors dapat ay 126 864
Mas naguguluhan ako hahahhaha..😭😭
thank you po sir!