Theoretical Structure of Financial Accounting AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools‚ departments‚ and faculty may approach assessment and its documentation differently‚ one approach is to provide specific questions on exams that become the basis for assessment. To aid faculty in this endeavor‚ we have labeled each question‚ exercise and problem in Intermediate Accounting‚ 7e with the following AACSB
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FINANCIAL ACCOUNTING II COURSE OUTLINE SEMESTER II‚ 2012 – 2013 Lecturer: Mrs. Diana Weekes-Marshall BSc‚ FCCA‚ FCA diana.weekes-marshall@cavehill.uwi.edu Room SSA5 Tel: 417-4872 (office) Office Hours: By appointment only COURSE AIMS This course builds on the foundation established in the Level I Financial Accounting courses and the Level II Intermediate Accounting course‚ ACCT 2014 Financial Accounting I. Financial Accounting II follows
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Chapter 1 The Investment Environment Outline Learning Goals I. Investments and the Investment Process A. Attributes of Investments 1. Securities or Property 2. Direct or Indirect 3. Debt‚ Equity‚ or Derivative Securities 4. Low- or High-Risk Investments 5. Short- or Long-Term Investments 6. Domestic or Foreign B. The Structure of the Investment Process 1. Suppliers and Demanders of Funds a. Government b. Business c. Individuals 2. Types of Investors Concepts in Review II. Types of Investments
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Chapter 1 BUSINESS COMBINATIONS Answers to Questions 1 A business combination is a union of business entities in which two or more previously separate and independent companies are brought under the control of a single management team. APB Opinion No. 16 describes three situations that establish the control necessary for a business combination‚ namely‚ when one or more corporations become subsidiaries‚ when one company transfers its net assets to another‚ and when each combining company transfers
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Cost Accounting: A Managerial Emphasis‚ 14th Edition Horngren‚ Datar and Rajan Check Figures for Exercises and Problems Chapter 2. An Introduction to Cost Terms and Purposes 2-16 1. S‚ $1.1856 D‚ $1.0213 R‚ $0.6400 2-17 1. yeast D/V‚ flour D/V‚ pkg D or I/V‚ dep ov I/F or V‚ dep mix I/F or V‚ rent I/F‚ ins I/F‚ fact util I/F and V‚ fin labor D/V or F‚ mix mgr I/F‚ matl hand I/F or V‚ cust I/F‚ guard I/F‚ mach I/F or V‚ mach maint I/F or V‚ maint sup I/V‚ clean sup I/F. 2. Dep. M&M‚ MDM‚ MH‚ Mac.
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Liabilities Capital Revenues Credits are increases for these types of accounts: Liabilities Capital Revenues Credits are decreases for these types of accounts: Assets Withdrawals Expenses (5 min.) S 2-2 “The basic summary device in accounting is the account. The left side is calld the debit side‚ and the right side is called the credit side. We record transactions first in a journal. Then we post (copy the data) to the ledger. It is helpful to list all the accounts with their balances
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Kieso Intermediate: IFRS Edition‚ Solutions Manual 16-1 Visit Free Slides and Ebooks : http://downloadslide.blogspot.com ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. Describe the accounting for the issuance‚ conversion‚ and retirement of convertible securities. 2. Explain the accounting for convertible preference shares. 3. Contrast the accounting for share warrants and for share warrants issued with other securities. 4. Describe the accounting for share
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BRIEF EXERCISES Brief Exercise 4–1 PACIFIC SCIENTIFIC CORPORATION Income Statement For the Year Ended December 31‚ 2013 ($ in millions) Revenues and gains: Sales .................................................................. Gain on sale of investments ............................. Total revenues and gains .............................. $2‚106 45 2‚151 Expenses and losses: Cost of goods sold ............................................ Selling..............................................
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Solutions to Case Problems Manual to Accompany An Introduction To Management Science Quantitative Approaches To Decision Making Twelfth Edition David R. Anderson University of Cincinnati Dennis J. Sweeney University of Cincinnati Thomas A. Williams Rochester Institute of Technology R. Kipp Martin University of Chicago South-Western Cincinnati‚ Ohio Contents Preface Chapter 1: Introduction ♦ Scheduling a Golf League Chapter 2: An Introduction to Linear Programming ♦ Workload
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ACCT 551 – Intermediate Accounting - II Week – 1 Assignment Chapter 12 E 12-4 Presented below is selected information for Palmiero Company. 1.Palmiero purchased a patent from Vania Co. for $1‚500‚000 on January 1‚ 2010. The patent is being amortized over its remaining legal life of 10 years‚ expiring on January 1‚ 2020. During 2012‚ Palmiero determined that the economic benefits of the patent would not last longer than 6 years from the date of acquisition. What
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