available-for-sale

(adjective)

securities that do not qualify as "held-to-maturity" or as a "trading security"

Related Terms

Examples of available-for-sale in the following topics:

  • Assessing Fair Value

    • Companies must calculate the fair market value for these available for sale securities at the end of each subsequent accounting period.
    • A company initially records the "available for sale securities" at cost.
    • Using the fair value method, available for sale investment with unrealized gains and losses recognized in net income should have:
    • A company initially records the "available for sale securities" at cost.
    • Explain why a company calculates the fair market value of available for sale securities

  • Average Cost Method

    • Under the Average Cost Method, It is assumed that the cost of inventory is based on the average cost of the goods available for sale during the period.
    • Note that we compute weighted average cost per unit by dividing the cost of units available for sale, $690, by the total number of units available for sale, 80.
    • The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale.
    • On 12/31/12, Furniture Palace has cost of goods available for sale (beginning inventory and purchases) of USD 5,000; 200 units available for sale; sales of 50 units; and an ending inventory of 150 units.
    • On 12/29/12, Furniture Palace has beginning inventory of $5,000 and 200 units available for sale.

  • Accounting for Sale of Debt

    • How debt sales are recorded depends on whether the debt is classified as "held-to-maturity," "a trading security," or "available-for-sale".
    • In the case of an available-for-sale asset, the following journal entry should be made in the following accounts:
    • This is because, unlike trading securities, the loss from an available-for-sale security is not expected to be realized in the near future.
    • Debt securities can be classified as "held-to-maturity," a "trading security," or "available-for-sale. "
    • Summarize how to record the sale of a held-to-maturity, trading security and available for sale debt

  • Overview of Merchandising Operations

    • Merchandising is any practice which contributes to the sale of products to a retail consumer.
    • At a retail in-store level, merchandising refers to the variety of products available for sale and how the products are displayed to stimulate interest and entice customers to make a purchase.
    • In the United States for example, the basic retail cycle begins in early January - with merchandise for Valentine's Day - and ends around mid-February.
    • Presidents' Day sales are held shortly thereafter.
    • In the supply chain, merchandising is the practice of making products in retail outlets available to consumers, primarily by stocking shelves and displays.

  • Support Personnel

    • In technical support roles, the purpose is to help potential customers understand and compare the solutions that are available for purchase (the pre-sales role); to troubleshoot problems with their implementations—that is, to help ensure that the solutions work successfully once the buying decision has been made (the post-sales role); and to maximize company sales by assisting customers.
    • It is also common for support personnel to collaborate with their company's design, production, engineering, or research & development (R&D) departments to determine how products and services could be made or modified to suit customers' needs.
    • Marketing, advertising, and public relations professionals often support sales and executive teams during the prospecting and evaluation phases of the sales process.
    • Marketing teams may also be involved in organizing events for potential and existing customers, or exhibiting at trade shows to promote their brand and generate new leads for salespersons.
    • Examples include airliners, weapons systems, and IT systems (such as telecommunications or databases and their dependent applications for purposes like logistics or customer relationship management).

  • Objectives of a Sales Promotion

    • The objectives of a sales promotion are to increase consumer demand, stimulate market demand, and improve product availability.
    • Sales promotion may be referred to as "below the line" or "point of sale. " For example, price reductions at the cash register or complimentary gifts with purchases all fall under sales promotional tactics.
    • The objectives of a sales promotion is to increase consumer demand, stimulate market demand, to get potential buyers to heed a call to action, increase the size of purchases and improve product availability using media and non-media marketing communications.
    • For example, chewing gum and candy are often placed next to the register to increase sales of those products.
    • For new marketing initiatives, brands implement retail "mechanics" such as "Buy One, Get One Free" Or "Three for Two" promotions to encourage consumers to buy new market releases.

  • The Sales Process

    • Reasons for having a well thought-out sales process include seller and buyer risk management, standardized customer interaction in sales, and scalable revenue generation.
    • In turn, this offers potential for quicker progress.
    • This is where a good sales process mitigates risk for both buyer and seller.
    • Many companies develop their own sales process; however, off-the-shelf versions are available from a number of companies in the sales performance improvement industry.
    • A large number of these methods have been described by their promoters in books available to the public, primarily addressing tactics employed by an individual sales representative.

  • Sales Promotion

    • Sales Promotion stimulates market demand, product availability and coordinates public selling, advertising and public relations.
    • The primary objective of a sales promotion, a catch all marketing function, is to stimulate market demand, improve product availability and to coordinate public selling, advertising and public relations.
    • Sales promotion cannot compensate for a poor product, a declining sales trend, ineffective advertising or can it create strong brand loyalty.
    • Price pack deals offer a certain percentage more of the product for the same price while a loss leader offers a temporary reduction on a popular product's price in to stimulate sales for other products offered.
    • Retailer sales promotion devices are regularly rolled out for new marketing initiatives.

  • Recording Sales

    • In bookkeeping, accounting, and finance, net sales are operating revenues earned by a company for selling its products or rendering its services.
    • The sales portion of an income statement for merchandising companies is figured as noted below:
    • A sale is a transfer of property for money or credit.
    • Fees for services are recorded separately from sales of merchandise, but the bookkeeping transactions for recording sales of services are similar to those for recording sales of tangible goods.
    • Net sales are operating revenues earned by a company for selling its products or rendering its services.

  • Sales Presentation

    • For a strikingly good pitch, one must know exactly what the other party wants and doesn't want.
    • A method is usually selected depending on the attention span available from the prospective client.
    • The listener likely turns back for an explanation, and then the remaining sales talk or pep talk happens.
    • All sales presentations are not designed to secure an immediate sale.
    • Billy Mays was famous for his sales pitches on TV for products such as Oxi-Clean.