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ACC 423 Final Exam Guide 1
ACC 423 Entire Course

• ACC 423 Week 1 Discussion Question 1
• ACC 423 Week 1 Discussion Question 2
• ACC 423 Week 1 DQ (New)
• ACC 423 Week 1 Individual Assignment Owners
  Equity Paper
• ACC 423 Week 2 Discussion Question 1

• Question 1
• Buttercup Corporation issued 250 shares of 11
  par value common stock for 4,125. Prepare
  Buttercup journal entry.
• Question 2
• Wilco Corporation has the following account
  balances at December 31, 2012.

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ACC 423 Week 1 Discussion Question 1
ACC 423 Final Exam Guide 2

• 1) When the cash proceeds from a bond issued with
  detachable stock warrants exceed the sum of the
  par value of the bonds and the fair market value
  of the warrants, the excess should be credited to
  
• A. premium on bonds payable.
• B. retained earnings.
• C. a liability account.

• Why do companies offer stock options? What is
  the experience of either your organization or an
  organization that you are familiar with when it
  comes to stock option compensation? Should stock
  option compensation be included as an expense
  when calculating an organizations net income?

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ACC 423 Week 1 DQ
ACC 423 Week 1 Discussion Question 2

• What are the differences between basic and
  diluted earnings per share? What are the
  differences between the numerator and the
  denominator in the basic and diluted earnings per
  share calculations? What actions can an
  organization take in order to improve their
  earnings per share?

• why do companies offer stock options? Should
  stock-option compensation be included as an
  expense when calculating an organization's net
  income? Explain why or why not. if so, how should
  the amount of expense be calculated?

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ACC 423 Week 1 Summary
ACC 423 Week 1 Individual Assignment Owners
Equity Paper

• ResourcesIntermediate Accounting and Electronic
  Reserve Readings
• Preparea 700- to 1,050-word response to the
  following questions
• Why is it important to keep paid-in
  capital separate from earned capital?
• As an investor, is paid-in capital or
  earned capital more important? Explain why.

• Discuss the objectives for Week One. How do they
  relate to the practice of accounting and its uses
  in business?
• Distinguish between paid-in and earned capital.
• Record journal entries related to common,
  preferred, and treasury stock.

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ACC 423 Week 2 Discussion Question 2
ACC 423 Week 2 Discussion Question 1

• What are the differences between traditional and
  derivative instruments? Why do companies use
  derivative instruments? Explain whether or not
  derivatives are a good investment. What
  experience do you have with either traditional or
  derivative instruments in your organization or an
  organization that you are familiar with?

• Why do companies make investments in other
  companies? What are the differences between debt
  and equity investments? What is the experience of
  either your organization or an organization that
  you are familiar with when it comes to debt
  and/or equity investments? What would influence a
  company to choose equity or debt as an investment?

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ACC 423 Week 2 Individual WileyPLUS Assignment
E15-13 (a,b) , P15-1 , E16-20 , P16-7
ACC 423 Week 2 Individual WileyPLUS Assignment
E15-13 (a,b) , P15-1 , E16-20 , P16-7

• ResourceIntermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch.15 Excercise E15-13 (ab) and
  Problem P15-1
• Ch.16 Exercise E16-20 and Problem P16-7

• ResourceIntermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch.15 Excercise E15-13 (ab) and
  Problem P15-1
• Ch.16 Exercise E16-20 and Problem P16-7

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ACC 423 Week 2 Learning Team Reflection
ACC 423 Week 2 Learning Team Assignment P15-3 ,
P16-6 , P16-8 And CA16-4

• Discuss the objectives for Week One. How do they
  relate to the practice of accounting and its uses
  in business?
• Distinguish between paid-in and earned capital.
• Record journal entries related to common,
  preferred, and treasury stock.

• ResourceIntermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch. 15 Problem P15-3
• Ch. 16 Problems P16-6P16-8 and Concepts for
  Analysis CA16-4

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ACC 423 Week 3 Discussion Question 1
ACC 423 Week 2 Team Assignment (Concepts for
Analysis CA16-4)

• Why are there differences between taxable and
  financial income? What are some examples of
  permanent and temporary differences? Why do these
  differences exist? How do they affect the
  financial statements?

• Prepare written responses to the following
  assignments from Ch. 16 ofIntermediate
  Accounting
• Concepts for Analysis CA16-4
• Click the Assignment Files tab to submit your
  assignment

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ACC 423 Week 3 DQ
ACC 423 Week 3 Discussion Question 2

• How are the tax benefits of net operating losses
  (NOL) disclosed on financial statements? Which is
  more beneficial to an organization, an NOL
  carryforward or an NOL carryback? Explain why.
  What experience do you have with NOL in your
  organization or an organization that you are
  familiar with? When would a company decide to
  forego a NOL carryback?

• Why are there between taxable and financial
  income? What are some example of payment and
  temporary differences? Why do these differences
  exist? How do they affect financial statements.
• How they deferred tax assets and deferred tax
  liabilities derived?

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ACC 423 Week 3 Learning Team Assignment from the
Text (CA 17-1)
ACC 423 Week 3 Individual WileyPLUS Assignment
Exercise E17 to 7 , E17 to12 , Problem P17 to 3
And P17 to 8 (a and c)

• Resource Intermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch. 17 Exercises E17-7 E17-12 and Problems
  P17-3 P17-8 (ac)

• Prepare written responses to the following
  assignments from Ch. 17 of Intermediate
  Accounting
• Concepts for Analysis CA17-1
• Click the Assignment Files tab to submit your
  assignment.

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ACC 423 Week 3 Learning Team Reflection
ACC 423 Week 3 Learning Team Assignment P17 -1
And P17 9

• ResourceIntermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch.17 Problems P17-1 P17-9

• Discuss the objectives for Week Two. How do they
  relate to the practice of accounting and its uses
  in business?
• Distinguish between debt and equity investments.
• Classify securities as available-for-sale,
  held-to-maturity, or trading.
• Determine when to use the fair value and equity
  methods of accounting for investments.

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ACC 423 Week 4 Discussion Question 2
ACC 423 Week 4 Discussion Question 1
What are the differences and similarities between
a defined contribution plan and a defined benefit
plan? As an employee, explain why you would
rather have a defined contribution plan or a
defined benefit plan? What experience do you have
with pension plans in your organization or an
organization that you are familiar with?
What are the components of pension expense? How
do the components of pension expense differ among
the various types of contribution and benefit
plans? How is the interest rate determined? Why
are prior service costs amortized? Based on your
knowledge of the components of pension, what
would make you more or less likely to invest in a
company?
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ACC 423 Week 4 Individual WileyPLUS Assignment
Exercise E19-6, E19-9 , Problem P19-1 And P19-3
ACC 423 Week 4 DQ

• What are the differences and similarities between
  a defined contribution plan and a defined benefit
  plan? As an employee, would you rather have
  defined contribution plan or a defined benefit
  plan? Explain your answer. As an employer, would
  you rather offer a defined contribution plan or a
  defined benefit plan? Explain answer.

• ResourceIntermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch. 19 Exercises E19-6 E19-9 and Problems
  P19-1P19-3

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ACC 423 Week 4 Learning Team Reflection
ACC 423 Week 4 Learning Team Assignment P19 - 2
And P19 7

• ResourceIntermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch.19 Problems P19-2 P19-7

• Discuss the objectives for Week Three. How do
  they relate to the practice of accounting and its
  uses in business?
• Differentiate between temporary and permanent
  differences.
• Calculate current and deferred tax assets and
  liabilities.

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ACC 423 Week 5 Discussion Question 2
ACC 423 Week 5 Discussion Question 1

• What is a change in accounting principle? How do
  you determine if a change in principle should be
  reported retroactively, currently, or
  prospectively? How do these changes affect the
  financial statements? What experience do you
  have with change in accounting principle in your
  organization or an organization you are familiar
  with?

• What are the differences between counterbalancing
  and noncounterbalancing errors? What are some
  examples of counterbalancing and
  noncounterbalancing errors? How are each handled?
  What experience do you have with counterbalancing
  and/or noncounterbalancing errors in your
  organization or an organization that you are
  familiar with?

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ACC 423 Week 5 Individual WileyPLUS Assignment
Exercise E20-7, Problem P20-4, Exercise E22-19,
Problem P22-6
ACC 423 Week 5 DQ

• What is a change in accounting principle? How do
  you determinate if a change in principle should
  be reported retroactively, currently or
  prospectively? How do these changes affect
  financial statements?

• ResourceIntermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch.20 Exercise E20-7 and Problem P20-4
• Ch.22 Exercise E22-19 ad Problem P22-6

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ACC 423 Week 5 Learning Team Reflection
ACC 423 Week 5 Learning Team Assignment P20 - 8
And P22 3

• ResourceIntermediate Accounting
• Preparewritten responses to the following
  assignments from the text
• Ch.20 Problem P20-8
• Ch.22 Problem P22-3

• Discuss the objectives for Week Four and Five.
  How do they relate to the practice of accounting
  and its uses in business?
• Differentiate between a defined contribution and
  a benefit plan.
• Determine the components of pension expense.
• Calculate pension liability and expense.

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