CHAPTER 11 Current Liabilities ASSIGNMENT CLASSIFICATION TABLE | | |Brief Exercises | |Problems |Problems | |Study Objectives |Questions | |Exercises |Set A |Set B | |Explain a current liability and distinguish between the major types of|1 |1‚ 2
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Term: FALL 2013 Course Number: ACG 2021 – 80400- MWF – 11:00 - 11:50 am Room 42/1116 Course Title: Introduction to Financial Accounting Prerequisites: Sophomore standing Instructor: Hubert W. Gill‚ CPA Office: 42/3123 Office Hours: MWF: 7:30-8:50am‚ 2:00-2:50pm and by appointment. Office Phone: (904)620-1668 E-Mail: hgill@unf.edu Blackboard: http://blackboard.unf.edu/ *McGraw Hill Connect http://connect.mcgraw-hill.com/class/h_gill_spring_2012_acg_2021-10493_mwf_9-950
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PRINCIPLES OF ACCOUNTING II ACC 2033 – SPRING 2013 SYLLABUS Instructor | Adrian Wong‚ Ph.D. | Email | adrian.wongboren@utsa.edu | Phone | 210-458-8750 | Office | BB 4.06.28 | Class Time | Sec 005: 2:00 pm – 3:15 pm / TR Sec 901: 8:00 pm – 9:15 am / TRSec 004: 11:00 am–12:15 pm / TR(Class in Spanish) | Office Hrs | 12:30 pm – 2:00 pm / TR | Course Files | https://bb.utsa.edu | Room | Sec 005: TBA Sec 901: TBASec 004: TBA | Prerequisites | ACC 2013 with a grade of “D” or better | |
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ACC 255 DAILY SCHEDULE All required reading & homework is to be completed prior to the start of the class in which the material is discussed or due (appendices are generally not covered unless otherwise noted). This schedule is tentative and daily assignments are subject to date changes (you are responsible for all announced changes whether or not you attend class!!!) BE = Brief Exercise P = Problem BEC = Brief Exercise‚ App. C BYP = Broadening Your Perspective Problem E = Exercise
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------------------------------------------------- ------------------------------------------------- ------------------------------------------------- Illustrated Excel 2010 ------------------------------------------------- Unit B: independent Challenge 1 Express Oil Change Skills Save a workbook with a new name Enter numbers in cells Enter formulas Fill adjacent cells with formulas Copy cell contents Move cell contents Create formulas using the SUM function Enter text in cells
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E3-10‚ E3-11 4 E4-9‚ P4-4 5 E5-3‚ E5-7‚ E5-10‚ E5-13 18 E18-5‚ E18-10‚ E18-11‚ E18-15‚ E18-16‚ P18-6 7 E7-6‚ E7-12‚ E7-15‚ E7-18‚ E7-21‚ E7-28 8 E8-2‚ E8-9‚ E8-10‚ E8-13‚ E8-17 9 E9-1‚ E9-5‚ E9-7‚ E9-23 10 E10-4‚ E10-8‚ E10-14‚ E10-18‚ E10-25 11 E11-6‚ E11-12‚ E11-18‚ E11-19‚ E11-23‚ E11-26‚ E11-27‚ E11-29 14 E14-6‚ E14-8‚ E14-14‚ E14-21 17 E17-1‚ E17-3‚ E17-5‚ E17-8‚ E17-11‚ E17-17‚ E17-20 EXERCISE 2-3 (15–20 minutes) (a) Confirmatory Value. (e) Neutrality. (f) Relevance and Faithful Representation
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Assets-Acquisition Ch. 10‚ pp. 10-1 to 10-33; Ch. 10‚ pp. 10-33 to 10-42 E10-29‚ E10-31‚ E10-34‚ E10-41‚ P10-50‚ P10-58 4/16 15 4/21 Ch. 11: Investments in Noncurrent Operating Assets-Utilization and Retirement Ch. 11‚ pp. 11-1 to 11-12; pp. 11-15 to 11-30; 11-32 to 11-34; 11-43 to 11-44 E11-31‚ P11-51 Pra11-17‚ E11-35‚ E11-38‚ E11-41‚ E11-42 4/23 16 4/28 Chapter 11 4/30 Final exam 10:00am - 12:00pm @ Pearland 109 5/22 Grade available on your UHCL E-service
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E11-15 Before Action After Stock Dividend After Stock Split Stockholder’s Equity Paid-In Capital Common Stock 600‚000 630‚000 600‚000 In excess of Par Value 0 12‚000 0 Total Paid-In Capital 600‚000 642‚000 600‚000 Retained Earnings 900‚000 858‚000 900‚000 Total Stockholder’s Equity 1‚500‚000 1‚500‚000 1‚500‚000 Outstanding Shares 60‚000 63‚000 120‚000 Book Value Per Share 25.00 23.81 12.50 E12-1 1. One reason a company may purchase investments
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E11-15 On October 31‚ the stockholders’ equity section of Omar Company consists of common stock $600‚000 and retained earnings $900‚000. Omar is considering the following two courses of action: (1) declaring a 5% stock dividend on the 60‚000‚ $10 par value shares outstanding‚ or (2) effecting a 2-for-1 stock split that will reduce par value to $5 per share. The current market price is $14 per share. Instructions Prepare a tabular summary of the effects of the alternative actions on the components
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Exercises & Problems Week Six Robert A. Dan XACC/291 January 26‚ 2014 Christopher Phillips Exercises & Problems Week Six E11-15 Before After Stock Dividend After Stock Split Shareholders’ assets Paid-in capital Ordinary shares In excess of par value Total paid-in capital Saved earnings Total shareholders’ assets 600‚000 0 600‚000 900‚000 1‚500‚000 630‚000 12‚000 642‚000 858‚000 1‚500‚000 600‚000
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