Syllabus for Accounting 3431.04 Intermediate Accounting I Spring Semester 2014 Instructor Professor Ke-an Wu Office: Suite 3-237‚ Room 9‚ Bayou Building Phone number: 281-283-3108 Email: Wukean@uhcl.edu Office hours: Wed. 3:00 to 5:00 P.M. and Thu. 2:30 to 3:30 P.M.; and by appointment Accounting Secretary Ms. Nancy Newton Office: Suite 3-237‚ Bayou Building Phone Number: 281-283-3155 Course Materials Required: Stice‚ E. and J. Stice‚ Intermediate Accounting‚ 19th edition
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CHAPTER 14 Long-Term Liabilities ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Long-term liability; classification; definitions. Issuance of bonds; types of bonds. Premium and discount; amortization schedules. Questions 1‚ 10‚ 14‚ 20‚ 23‚ 24‚ 25 2‚ 3‚ 4‚ 9‚ 10‚ 11 5‚ 6‚ 7‚ 8‚ 11 1‚ 2‚ 3‚ 4‚ 5‚ 6‚ 7 3‚ 4‚ 6‚ 7‚ 8‚ 10 Brief Exercises Exercises 1‚ 2 Problems 10‚ 11 Concepts for Analysis 1‚ 2‚ 3 2. 3‚ 4‚ 5‚ 6‚ 7‚ 8‚ 9‚ 10‚ 11 4‚ 5‚ 6‚ 7‚ 8‚ 9‚ 10‚ 11‚ 13‚ 14‚ 15 12‚ 13‚ 14‚ 15 16‚ 17
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CHAPTER 20 INVENTORY MANAGEMENT‚ JUST-IN-TIME‚ AND SIMPLIFIED COSTING METHODS 20-1 Cost of goods sold (in retail organizations) or direct materials costs (in organizations with a manufacturing function) as a percentage of sales frequently exceeds net income as a percentage of sales by many orders of magnitude. In the Kroger grocery store example cited in the text‚ cost of goods sold to sales is 76.8%‚ and net income to sales is 0.1%. Thus‚ a 10% reduction in the ratio of cost of goods sold to sales
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Chapter 7 intermediate 1 points Save Remington Corporation had accounts receivable of $100‚000 at 1/1. The only transactions affecting accounts receivable were sales of $600‚000 and cash collections of $550‚000. The accounts receivable turnover is A. 4.0. B. 4.8. C. 4.4. D. 6.0. 1 points Save The percentage-of-receivables approach of estimating uncollectible accounts emphasizes matching over valuation of accounts receivable. True False 1 points
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Chapter 10 Study Notes Standard: a benchmark or ‘norm’ for measuring performance (what we expect to happen).Using these standards we have Quantity and Price Standards. Quantity Standards: how much of an input should be used in manufacturing a unit of product or in providing a unit of service (similar to a cook recipe: list of items and how much to use) Cost (Price) Standards: the cost (purchase price) of the units should be (how much we expect to pay for a particular item) Management
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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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can this statement relateto accounting? A syntactic theory is one that is capable of testing on the basis that it is valid in terms of itslogical consistency. Thus the calculation of accounting profit and determination of assetvaluation can be valid in relation to their conformity with rules prescribing the measurementof accounting profit and asset valuations. This can be described as sterile as it does notnecessarily relate to the real world. Historical cost accounting has been represented as being purely
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The following selected transactions relate to contingencies of Eastern Products Inc. which began operations in July of Year 1. Eastern’s fiscal year ends on December 31. Financial statements are published in April of Year 2. Required: Prepare the appropriate journal entries that should be recorded as a result of each of these contingencies. If no journal entry is indicated‚ state why. 1. No customer accounts have been shown to be uncollectible as yet‚ but Eastern estimates that 3%
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ACCT2201 CORPORATE ACCOUNTING Tutorial 8 – Week beginning 5th of May REVIEW QUESTIONS Chapter 15 8. When are potential voting rights considered when deciding if one entity controls another? Potential voting rights are rights to obtain voting rights of an investee‚ such as within an option or convertible instrument. Potential voting rights are only considered if the rights are substantive ie practical or utilitarian. This depends on the terms and conditions associated with the options.
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CHAPTER 12 STATEMENT OF CASH FLOWS SUMMARY OF QUESTIONS BY OBJECTIVES AND BLOOM’S TAXONOMY |Item | |1. | |42.
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