Author Profile
Benazzo, Jack
Accounting for Revenues
Lynch, Luann J.; Benazzo, Jack
C-2478 | Published March 06, 2024 | 12 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for revenues. It discusses the five-step process to revenue recognition outlined in Accounting Standards Codification (ASC) 606 and applies those... Read More
Accounting for Property, Plant, and Equipment and Depreciation Expense
Lynch, Luann J.; Benazzo, Jack
C-2477 | Published March 05, 2024 | 12 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for property, plant, and equipment and depreciation expense. It discusses determining what costs related to the asset should be capitalized and w... Read More
Accounting for Owners’ Equity
Lynch, Luann J.; Benazzo, Jack
C-2476 | Published February 26, 2024 | 10 pages Technical Note
Collection: Darden School of Business
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 Bonds
Lynch, Luann J.; Benazzo, Jack
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
Accounting for Accounts Receivable and Bad Debt Expense
Lynch, Luann J.; Benazzo, Jack
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
Lynch, Luann J.; Benazzo, Jack
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
The Financial Reporting Process and Annual Report: A Brief Overview
Lynch, Luann J.; Benazzo, Jack
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 Contingent Liabilities
Lynch, Luann J.; Benazzo, Jack
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
Accounting for Intercorporate Equity Investments
Lynch, Luann J.; Benazzo, Jack
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