Author Profile
Benazzo, Jack
Accounting for Owners’ Equity
Benazzo, Jack; Lynch, Luann J.
C-2476 | Published February 26, 2025 | 10 pages. Technical Note
Collection: Indian Institute of Management, Ahmedabad
This technical note provides an overview of accounting for owners’ equity. It discusses the concepts of common stock and preferred stock, as well as authorized, issued, and outstanding shares. It cove... Read More
Accounting for Accounts Receivable and Bad Debt Expense
Benazzo, Jack; Lynch, Luann J.
C-2473 | Published February 21, 2024 | 12 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for accounts receivable. Students will learn how to account for sales on account, record write-offs and recoveries of accounts receivable, and es... Read More
Accounting for Inventory and Cost of Goods Sold Expense
Benazzo, Jack; Lynch, Luann J.
C-2474 | Published February 21, 2024 | 11 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for inventory and cost of goods sold expense. It discusses accounting for the purchase and sale of inventory, periodic and perpetual inventory sy... Read More
Accounting for Bonds
Benazzo, Jack; Lynch, Luann J.
C-2475 | Published February 21, 2024 | 13 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for bonds. It discusses bonds priced at face value, a discount, and a premium. It discusses the differences between the coupon rate and effective... Read More
The Financial Reporting Process and Annual Report: A Brief Overview
Benazzo, Jack; Lynch, Luann J.
C-2466 | Published January 26, 2024 | 7 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of the financial reporting process. It includes a discussion of key players in the process, financial reporting requirements, the external audit process, and t... Read More
Accounting for Intercorporate Equity Investments
Benazzo, Jack; Lynch, Luann J.
C-2464 | Published January 18, 2024 | 21 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for investments in equity securities. It discusses passive investments and fair value accounting, investments resulting in significant influence ... Read More
Accounting for Contingent Liabilities
Benazzo, Jack; Lynch, Luann J.
C-2467 | Published January 18, 2024 | 3 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for contingent liabilities. It outlines the decision process management uses to determine the financial statement implications of such liabilitie... Read More