NOT IN USE - Custom ACC 280.K - Intermediate Accounting I (UT Austin)
by Hanlon
ISBN: 0000000000 | Copyright 2022
Instructor Requests
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| Intermediate Accounting, 2e (pg. 1.2-1) | |
| Chapter 2: Accounting Information System (pg. 1.2-1) | |
| LO 2-1 Analyze the effects of economic transactions using the accounting equation (pg. 1.2-3) | |
| Demo 2-1 Analysis of Transactions Using Accounting Equation (pg. 1.2-4) | |
| Review 2-1 Analysis of Transactions Using Accounting Equation (pg. 1.2-5) | |
| LO 2-2 Identify, record, and post transactions (pg. 1.2-5) | |
| Normal Account Balances (pg. 1.2-5) | |
| Demo 2-2A Identify Normal Account Balances (pg. 1.2-6) | |
| The Accounting Cycle (pg. 1.2-7) | |
| Identify Transactions and Events to be Recorded-Step 1 (pg. 1.2-7) | |
| Record Transactions and Events in a Journal-Step 2 (pg. 1.2-8) | |
| Post from Journal to Ledger-Step 3 (pg. 1.2-8) | |
| Demo 2-2B Identify, Record, and Post Transactions (pg. 1.2-9) | |
| Review 2-2B Identify, Record, and Post Transactions (pg. 1.2-12) | |
| LO 2-3 Prepare an unadjusted trial balance (pg. 1.2-13) | |
| Prepare an Unadjusted Trial Balance-Step 4 (pg. 1.2-13) | |
| Demo 2-3: Unadjusted Trial Balance (pg. 1.2-13) | |
| Review 2-3 Unadjusted Trial Balance (pg. 1.2-14) | |
| LO 2-4 Identify, record, and post adjusting journal entries (pg. 1.2-14) | |
| Identify, Record, and Post Adjusting Journal Entries-Step 5 (pg. 1.2-14) | |
| Demo 2-4A Adjusting Journal Entries-Deferrals of Expense (pg. 1.2-16) | |
| Demo 2-4B Adjusting Journal Entries-Deferral of Revenue (pg. 1.2-18) | |
| Demo 2-4C Adjusting Journal Entries-Accrual of Expense (pg. 1.2-19) | |
| Demo 2-4D Adjusting Journal Entries-Accrual of Revenue (pg. 1.2-21) | |
| Review 2-4 Adjusting Journal Entries (pg. 1.2-21) | |
| LO 2-5 Prepare an adjusted trial balance (pg. 1.2-22) | |
| Prepare the Adjusted Trial Balance-Step 6 (pg. 1.2-22) | |
| Demo 2-5 Adjusted Trial Balance (pg. 1.2-22) | |
| Review 2-5 Adjusted Trial Balance (pg. 1.2-23) | |
| LO 2-6 Prepare financial statements from an adjusted trial balance (pg. 1.2-23) | |
| Prepare Financial Statements-Step 7 (pg. 1.2-23) | |
| Demo 2-6 Preparation of Financial Statements (pg. 1.2-24) | |
| Review 2-6 Financial Statement Preparation (pg. 1.2-25) | |
| LO 2-7 Prepare and post closing entries and prepare a post-closing trial balance (pg. 1.2-25) | |
| Prepare and Post Closing Entries-Step 8 (pg. 1.2-25) | |
| Demo 2-7A Record and Post Closing Journal Entries (pg. 1.2-26) | |
| Prepare a Post-Closing Trial Balance-Step 9 (pg. 1.2-27) | |
| Demo 2-7B Prepare a Post-Closing Trial Balance (pg. 1.2-27) | |
| Review 2-7 Closing Entries and Post-Closing Trial Balance (pg. 1.2-28) | |
| Management Judgment (pg. 1.2-28) | |
| Management Judgment Required in the Accounting Cycle (pg. 1.2-28) | |
| Management Judgment Required in Setup of Accounts (pg. 1.2-29) | |
| Management Judgment for Data Analytics (pg. 1.2-29) | |
| APPENDIX 2A Convert from cash-basis net income to accrual-basis net income (pg. 1.2-29) | |
| Conversion of Receipts (Cash Basis) to Revenue (Accrual Basis) (pg. 1.2-29) | |
| Conversion of Disbursements (Cash-Basis) to Operating Expenses (Accrual-Basis) (pg. 1.2-29) | |
| Demo 2-8 Conversion from Cash Basis to Accrual Basis (pg. 1.2-30) | |
| Review 2-8 Conversion from Cash Basis to Accrual Basis (pg. 1.2-30) | |
| APPENDIX 2B Prepare reversing journal entries (pg. 1.2-31) | |
| Demo 2-9 Reversing Journal Entries (pg. 1.2-31) | |
| Review 2-9 Reversing Journal Entries (pg. 1.2-32) | |
| APPENDIX 2C Utilize an accounting worksheet (pg. 1.2-32) | |
| Demo 2-10 Preparation of an Accounting Worksheet (pg. 1.2-33) | |
| Review 2-10 Accounting Worksheet (pg. 1.2-34) | |
| Questions (pg. 1.2-34) | |
| Brief Exercises (pg. 1.2-35) | |
| Exercises (pg. 1.2-38) | |
| Problems (pg. 1.2-46) | |
| Accounting Decisions and Judgments (pg. 1.2-52) | |
| Appendix—Questions (pg. 1.2-54) | |
| Appendix—Brief Exercises (pg. 1.2-54) | |
| Appendix-Exercises (pg. 1.2-55) | |
| Appendix-Problems (pg. 1.2-57) | |
| Answers to Review Exercises (pg. 1.2-58) | |
| Chapter 3: Income Statement and Comprehensive Income (pg. 1.3-1) | |
| LO 3-1 Prepare an income statement using single-step and multiple-step formats, focusing on income f (pg. 1.3-3) | |
| Income Statement Formats (pg. 1.3-4) | |
| Demo 3-1 Multiple-Step and Single-Step Income Statement Formats (pg. 1.3-5) | |
| Review 3-1 Multiple-Step and Single-Step Income Statement Formats (pg. 1.3-6) | |
| LO 3-2 Report the impact of unusual and infrequent items (pg. 1.3-7) | |
| Demo 3-2 Reporting an Unusual and/or Infrequent Item (pg. 1.3-8) | |
| Review 3-2 Reporting an Unusual and/or Infrequent Item (pg. 1.3-9) | |
| LO 3-3 Prepare an income statement to include discontinued operations (pg. 1.3-9) | |
| Discontinued Business Component Sold During Reporting Period (pg. 1.3-10) | |
| Demo 3-3A Discontinued Operations-Component Sold as of Financial Statement Date (pg. 1.3-11) | |
| Demo 3-3B Discontinued Operations-Component Not Sold as of Financial Statement Date (pg. 1.3-13) | |
| Review 3-3 Discontinued Operations (pg. 1.3-14) | |
| LO 3-4 Disclose earnings per share on the income statement (pg. 1.3-15) | |
| Demo 3-4A Earnings Per Share-With Continuing Operations Only (pg. 1.3-16) | |
| Demo 3-4B Earnings Per Share-With Discontinued Operations (pg. 1.3-16) | |
| Review 3-4 Earnings per Share (pg. 1.3-17) | |
| LO 3-5 Report other comprehensive income (pg. 1.3-18) | |
| Demo 3-5 Statement of Comprehensive Income Presentations (pg. 1.3-19) | |
| Review 3-5 Statement of Comprehensive Income Presentations (pg. 1.3-20) | |
| LO 3-6 Describe the statement of stockholders’ equity (pg. 1.3-21) | |
| Demo 3-6 Statement of Stockholders’ Equity Presentation (pg. 1.3-21) | |
| Review 3-6 Statement of Stockholders’ Equity (pg. 1.3-22) | |
| LO 3-7 Report changes in accounting estimate, changes in accounting principle, and error corrections (pg. 1.3-22) | |
| Change in Accounting Estimate (pg. 1.3-22) | |
| Demo 3-7A Change in Accounting Estimate (pg. 1.3-23) | |
| Change in Accounting Principle (pg. 1.3-24) | |
| Demo 3-7B Change in Accounting Principle (pg. 1.3-25) | |
| Error Correction (pg. 1.3-26) | |
| Demo 3-7C Error Correction (pg. 1.3-27) | |
| Summary of Accounting Changes and Error Correction (pg. 1.3-27) | |
| Review 3-8 Interim Financial Reporting (pg. 1.3-32) | |
| Management Judgment (pg. 1.3-29) | |
| Income Statement Presentation and Reporting of Comprehensive Income (pg. 1.3-29) | |
| Classification of a Disposal as Discontinued Operations (pg. 1.3-29) | |
| Accounting for Changes in Principles and for Errors (pg. 1.3-29) | |
| APPENDIX 3A Describe interim financial reporting (pg. 1.3-30) | |
| Demo 3-8 Interim Financial Reporting (pg. 1.3-32) | |
| Review 3-8 Interim Financial Reporting (pg. 1.3-32) | |
| Questions (pg. 1.3-33) | |
| Brief Exercises (pg. 1.3-34) | |
| Exercises (pg. 1.3-35) | |
| Problems (pg. 1.3-40) | |
| Accounting Decisions and Judgments (pg. 1.3-45) | |
| Appendix-Brief Exercises (pg. 1.3-48) | |
| Appendix-Exercises (pg. 1.3-49) | |
| Appendix-Problems (pg. 1.3-50) | |
| Answers to Review Exercise (pg. 1.3-51) | |
| Chapter 5: Statement of Cash Flows and Financial Analysis (pg. 1.5-1) | |
| LO 5-1 Identify operating, investing, and financing activities (pg. 1.5-3) | |
| Cash Flows from Operating Activities (pg. 1.5-3) | |
| Cash Flows from Investing Activities (pg. 1.5-4) | |
| Cash Flows from Financing Activities (pg. 1.5-4) | |
| Demo 5-1 Classification of Cash Flows (pg. 1.5-5) | |
| Review 5-1 Classification of Cash Flows (pg. 1.5-5) | |
| LO 5-2 Prepare an indirect statement of cash flows (pg. 1.5-6) | |
| Cash Flows from Operating Activities (pg. 1.5-6) | |
| Cash Flows from Investing and Financing Activities (pg. 1.5-7) | |
| Financial Statement Disclosures (pg. 1.5-7) | |
| Demo 5-2 Indirect Method of Cash Flows (pg. 1.5-8) | |
| Review 5-2 Statement of Cash Flows (pg. 1.5-11) | |
| LO 5-3 Describe the interrelations of financial statements (pg. 1.5-11) | |
| Demo 5-3A Applying Definitions of Financial Statement Elements (pg. 1.5-12) | |
| Demo 5-3B Interrelations of Financial Statements (pg. 1.5-16) | |
| Review 5-3 Interrelations of Financial Statements (pg. 1.5-17) | |
| LO 5-4 Perform an investment analysis using the DuPont Framework (pg. 1.5-17) | |
| Return on Equity and its Interpretation Using DuPont Model (pg. 1.5-17) | |
| Demo 5-4A Component Analysis of DuPont Model (pg. 1.5-18) | |
| Integration of DuPont Model Components (pg. 1.5-20) | |
| Demo 5-4B Integration Analysis of DuPont Model Components (pg. 1.5-20) | |
| Additional Layers of the DuPont Model (pg. 1.5-21) | |
| Demo 5-4C Additional Layer Analysis of DuPont Model (pg. 1.5-22) | |
| Review 5-4 Investment Analysis Using DuPont Framework (pg. 1.5-23) | |
| LO 5-5 Perform a credit analysis using key ratios (pg. 1.5-24) | |
| Demo 5-5A Liquidity Ratios (pg. 1.5-25) | |
| Demo 5-5B Solvency Ratios (pg. 1.5-26) | |
| Review 5-5 Credit Analysis Using Key Ratios (pg. 1.5-27) | |
| Summary of Financial Statement Ratios (pg. 1.5-27) | |
| LO 5-6 Perform horizontal and vertical analyses (pg. 1.5-29) | |
| Demo 5-6A Horizontal Analysis (pg. 1.5-29) | |
| Demo 5-6B Vertical Analysis (pg. 1.5-30) | |
| Review 5-6 Horizontal and Vertical Analyses (pg. 1.5-31) | |
| LO 5-7 Recognize non-GAAP financial measures (pg. 1.5-31) | |
| Examples of Non-GAAP Disclosures (pg. 1.5-31) | |
| Disclosure Requirements of Non-GAAP Measures (pg. 1.5-32) | |
| Demo 5-7 Non-GAAP Disclosures (pg. 1.5-33) | |
| Review 5-7 Non-GAAP Disclosures (pg. 1.5-34) | |
| Management Judgment (pg. 1.5-35) | |
| Transactions That Directly Impact Net Cash Flows for a Period (pg. 1.5-35) | |
| Classification of Cash Flows as Operating, Investing, or Financing (pg. 1.5-35) | |
| Reporting of Non-GAAP Measures in Financial Reporting (pg. 1.5-35) | |
| APPENDIX 5A Prepare the operating activities section of the statement of cash flows using the direc (pg. 1.5-36) | |
| Demo 5-8 Operating Activities Section—Direct Method (pg. 1.5-36) | |
| Review 5-8 Operating Activities Section—Direct Method (pg. 1.5-38) | |
| Questions (pg. 1.5-38) | |
| Brief Exercises (pg. 1.5-38) | |
| Exercises (pg. 1.5-41) | |
| Problems (pg. 1.5-50) | |
| Accounting Decisions and Judgments (pg. 1.5-59) | |
| Appendix-Brief Exercises (pg. 1.5-61) | |
| Appendix-Exercises (pg. 1.5-61) | |
| Appendix-Problems (pg. 1.5-62) | |
| Appendix-Accounting Decisions and Judgments (pg. 1.5-62) | |
| Answers to Review Exercises (pg. 1.5-63) | |
| Chapter 9: Inventory: Measurement (pg. 1.9-1) | |
| LO 9-1 Determine the physical items included in ending inventory (pg. 1.9-3) | |
| Recognition of Inventory (pg. 1.9-3) | |
| Initial Measurement of Inventory (pg. 1.9-4) | |
| Demo 9-1 Recognition and Measurement of Inventory (pg. 1.9-5) | |
| Review 9-1 Measurement of Ending Inventory (pg. 1.9-6) | |
| LO 9-2 Demonstrate accounting in a periodic inventory system (pg. 1.9-6) | |
| Cost Flow in a Periodic System (pg. 1.9-7) | |
| Accounting for Purchase Discounts in a Periodic System (pg. 1.9-7) | |
| Demo 9-2A Periodic Inventory System-Gross Method (pg. 1.9-7) | |
| Demo 9-2B Periodic Inventory System—Net Method (pg. 1.9-9) | |
| Review 9-2 Periodic Inventory System (pg. 1.9-9) | |
| LO 9-3 Demonstrate specific identification, average cost, FIFO, and LIFO in a periodic inventory sy (pg. 1.9-9) | |
| Inventory Cost-Flow Assumptions in a Periodic Inventory System (pg. 1.9-10) | |
| Demo 9-3A Specific Identification—Periodic Inventory System (pg. 1.9-11) | |
| Demo 9-3B Average Cost-Periodic Inventory System (pg. 1.9-12) | |
| Demo 9-3C FIFO—Periodic Inventory System (pg. 1.9-13) | |
| Demo 9-3D LIFO-Periodic Inventory System (pg. 1.9-13) | |
| Comparing Inventory Methods (pg. 1.9-14) | |
| Review 9-3 Inventory Methods under the Periodic Inventory System (pg. 1.9-15) | |
| LO 9-4 Demonstrate accounting in a perpetual inventory system (pg. 1.9-15) | |
| Cost Flow in a Perpetual System (pg. 1.9-15) | |
| Accounting for Purchase Discounts in a Perpetual System (pg. 1.9-16) | |
| Demo 9-4A Perpetual Inventory System—Gross Method (pg. 1.9-16) | |
| Demo 9-4B Perpetual Inventory System—Net Method (pg. 1.9-17) | |
| Review 9-4 Perpetual Inventory System (pg. 1.9-18) | |
| LO 9-5 Demonstrate moving average, FIFO, and LIFO in a Perpetual inventory system (pg. 1.9-18) | |
| Demo 9-5A Moving Average-Perpetual Inventory System (pg. 1.9-18) | |
| Demo 9-5B FIFO—Perpetual Inventory System (pg. 1.9-19) | |
| Demo 9-5C LIFO—Perpetual Inventory System (pg. 1.9-20) | |
| Review 9-5 Inventory Methods under a Perpetual Inventory System (pg. 1.9-21) | |
| LO 9-6 Explain and compute a LIFO reserve (pg. 1.9-21) | |
| Demo 9-6 LIFO Reserve (pg. 1.9-22) | |
| Review 9-6 LIFO Reserve (pg. 1.9-22) | |
| LO 9-7 Describe and compute the effect of LIFO liquidation (pg. 1.9-23) | |
| Demo 9-7 Computation of LIFO Liquidation (pg. 1.9-24) | |
| Review 9-7 LIFO Liquidation (pg. 1.9-24) | |
| LO 9-8 Apply the dollar-value LIFO method (pg. 1.9-25) | |
| Step One: Restate Ending Inventory at Base Year Dollars (pg. 1.9-25) | |
| Step Two: Arrange Restated Inventory Balance into Layers (pg. 1.9-25) | |
| Step Three: Match Layers to the Appropriate Price Indices (pg. 1.9-26) | |
| Step Four: Restate Layers of Inventory into Current Year Dollars (pg. 1.9-26) | |
| Demo 9-8 Dollar-Value LIFO Method (pg. 1.9-26) | |
| Review 9-8 Dollar-Value LIFO Method (pg. 1.9-27) | |
| LO 9-9 Perform inventory ratio analysis and interpretation (pg. 1.9-28) | |
| Inventory Ratios (pg. 1.9-28) | |
| Demo 9-9 Inventory Ratio Analysis and Interpretation (pg. 1.9-28) | |
| Review 9-9 Inventory Ratio Analysis (pg. 1.9-29) | |
| Management Judgment (pg. 1.9-29) | |
| Management Choice of Inventory Method (pg. 1.9-30) | |
| Management Decisions in Measuring Inventory (pg. 1.9-30) | |
| Questions (pg. 1.9-31) | |
| Brief Exercises (pg. 1.9-32) | |
| Exercises (pg. 1.9-34) | |
| Problems (pg. 1.9-42) | |
| Accounting Decisions and Judgments (pg. 1.9-48) | |
| Answers to Review Exercises (pg. 1.9-53) | |
| Chapter 10: Inventory: Additional Issues (pg. 1.10-1) | |
| LO 10-1 Apply lower-of-cost-or-net realizable value rule to inventory (pg. 1.10-3) | |
| Lower-of-Cost-or-Net Realizable Value Rule (pg. 1.10-3) | |
| Demo 10-1 Application of Lower-of-Cost-or-Net Realizable Value Rule (pg. 1.10-5) | |
| Review 10-1 Application of Lower-of-Cost-or-Net Realizable Value Rule (pg. 1.10-7) | |
| LO 10-2 Apply lower-of-cost-or-market rule to inventory (pg. 1.10-7) | |
| Inconsistency in Applying the Inventory Adjustment Rules (pg. 1.10-8) | |
| Demo 10-2 Application of Lower-of-Cost-or-Market Rule (pg. 1.10-8) | |
| Review 10-2 Application of Lower-of-Cost-or-Market Rule (pg. 1.10-10) | |
| LO 10-3 Demonstrate the relative sales value method to allocate costs to inventory (pg. 1.10-10) | |
| Demo 10-3 Relative Sales Value Method (pg. 1.10-10) | |
| Review 10-3 Relative Sales Value Method (pg. 1.10-11) | |
| LO 10-4 Demonstrate the gross profit method to estimate inventory (pg. 1.10-11) | |
| Applying the Gross Profit Method (pg. 1.10-12) | |
| Gross Profit Method-Uses and Limitations (pg. 1.10-12) | |
| Demo 10-4 Estimate Inventory Using Gross Profit Method (pg. 1.10-13) | |
| Review 10-4 Gross Profit Method (pg. 1.10-13) | |
| LO 10-5 Demonstrate accounting for purchase commitments (pg. 1.10-13) | |
| Demo 10-5 Purchase Commitment (pg. 1.10-14) | |
| Review 10-5 Purchase Commitment (pg. 1.10-15) | |
| LO 10-6 Describe accounting treatment for changes in inventory methods (pg. 1.10-15) | |
| Demo 10-6A Change in Inventory Method-Retrospective Approach (pg. 1.10-17) | |
| Demo 10-6B Change in Inventory Method—Prospective Approach (pg. 1.10-19) | |
| Review 10-6 Change in Inventory Method (pg. 1.10-19) | |
| LO 10-7 Describe accounting treatment of inventory errors (pg. 1.10-20) | |
| Demo 10-7 Inventory Errors (pg. 1.10-21) | |
| Review 10-7 Inventory Errors (pg. 1.10-22) | |
| LO 10-8 Estimate ending inventory using the average cost and conventional retail methods (pg. 1.10-23) | |
| Average Cost and Conventional Retail Inventory Methods (pg. 1.10-23) | |
| Demo 10-8A Retail Inventory Method-Average Cost Method (pg. 1.10-24) | |
| Demo 10-8B Retail Inventory Method-Conventional Method (pg. 1.10-25) | |
| Complicating Factors for Retail Inventory Method (pg. 1.10-26) | |
| Demo 10-8C Retail Inventory Method-Conventional Method with Complicating Items (pg. 1.10-26) | |
| Review 10-8 Retail Inventory Method-Conventional Metho (pg. 1.10-27) | |
| Management Judgment (pg. 1.10-28) | |
| Lower-of-Cost-or-Net Realizable Rule and the Lower-of-Cost-or-Market Rule (pg. 1.10-28) | |
| Retail Inventory Method (pg. 1.10-28) | |
| Purchase Commitments (pg. 1.10-28) | |
| Gross Profit Method (pg. 1.10-28) | |
| APPENDIX 10A Estimate ending inventory using LIFO retail and dollar-value LIFO retail methods (pg. 1.10-29) | |
| LIFO Retail Method (pg. 1.10-29) | |
| Demo 10-9A LIFO Retail Method (pg. 1.10-29) | |
| Demo 10-9B Dollar-Value LIFO Method (pg. 1.10-30) | |
| Review 10-9 LO10-9 LIFO Retail and Dollar Value LIFO Retail Methods (pg. 1.10-33) | |
| Questions (pg. 1.10-33) | |
| Brief Exercises (pg. 1.10-34) | |
| Exercises (pg. 1.10-37) | |
| Problems (pg. 1.10-45) | |
| Accounting Decisions and Judgments (pg. 1.10-51) | |
| Appendix-Questions (pg. 1.10-53) | |
| Appendix-Brief Exercises (pg. 1.10-53) | |
| Appendix-Exercises (pg. 1.10-54) | |
| Appendix-Problems (pg. 1.10-55) | |
| Answers to Review Exercises (pg. 1.10-56) | |
| Chapter 12: Depreciation, Impairments, and Depletion (pg. 1.12-1) | |
| LO 12-1 Calculate depreciation using straight-line, sum-of-the-years’-digits, declining-balance, an (pg. 1.12-3) | |
| Calculation of Depreciation Expense (pg. 1.12-4) | |
| Demo 12-1A Straight-Line Depreciation Method (pg. 1.12-4) | |
| Demo 12-1B Sum-of-the-Years’-Digits Depreciation Method (pg. 1.12-6) | |
| Demo 12-1C Double-Declining-Balance Depreciation Method (pg. 1.12-7) | |
| Demo 12-1D Units-of-Production Depreciation Method (pg. 1.12-9) | |
| Comparison of Depreciation Methods (pg. 1.12-9) | |
| Review 12-1 Depreciation Methods (pg. 1.12-11) | |
| LO 12-2 Account for depreciation in partial periods (pg. 1.12-11) | |
| Demo 12-2A Depreciation Prorated for Partial Period (pg. 1.12-12) | |
| Demo 12-2B Policy Convention Applied to Partial Period (pg. 1.12-13) | |
| Review 12-2 Partial Period Depreciation (pg. 1.12-14) | |
| LO 12-3 Calculate depreciation using group and composite depreciation methods (pg. 1.12-15) | |
| Demo 12-3 Composite Depreciation Method (pg. 1.12-16) | |
| Review 12-3 Composite Depreciation Method (pg. 1.12-17) | |
| LO 12-4 Account for changes in estimate as they relate to depreciation (pg. 1.12-17) | |
| Demo 12-4 Change in Accounting Estimate (pg. 1.12-18) | |
| Review 12-4 Change in Accounting Estimate (pg. 1.12-18) | |
| LO 12-5 Account for changes in depreciation methods (pg. 1.12-19) | |
| Demo 12-5 Change in Depreciation Method (pg. 1.12-19) | |
| Review 12-5 Change in Depreciation Method (pg. 1.12-20) | |
| LO 12-6 Account for errors in reporting property, plant, and equipment (pg. 1.12-20) | |
| Demo 12-6 Correction of Error (pg. 1.12-21) | |
| Review 12-6 Correction of Depreciation Error (pg. 1.12-21) | |
| LO 12-7 Account for impairments of property, plant, and equipment (pg. 1.12-21) | |
| Identification of Asset Impairment (pg. 1.12-21) | |
| Demo 12-7 Impairment of Fixed Assets (pg. 1.12-23) | |
| Review 12-7 Impairment of Fixed Assets (pg. 1.12-24) | |
| LO 12-8 Account for assets held for sale (pg. 1.12-24) | |
| Management Judgment (pg. 1.12-25) | |
| Grouping Assets for Impairment Testing (pg. 1.12-25) | |
| Applying Impairment Testing (pg. 1.12-26) | |
| Management Judgment Highlighted in Financial Reporting (pg. 1.12-26) | |
| Demo 12-8 Asset Held for Sale (pg. 1.12-26) | |
| Review 12-8 Assets Held for Sale (pg. 1.12-27) | |
| LO 12-9 Describe property, plant, and equipment disclosures and ratio analyses (pg. 1.12-28) | |
| Disclosures (pg. 1.12-28) | |
| Ratio Analysis (pg. 1.12-28) | |
| Relation between Depreciation Method and Return on Assets (pg. 1.12-28) | |
| Demo 12-9 Ratio Analysis (pg. 1.12-29) | |
| Review 12-9 Ratio Analysis (pg. 1.12-30) | |
| LO 12-10 Record acquisition and depletion of natural resources (pg. 1.12-30) | |
| Demo 12-10A Natural Resource Acquisition, Depletion, Sale (pg. 1.12-31) | |
| Demo 12-10B Depletion of Exploration Costs in Oil and Gas (pg. 1.12-33) | |
| Reveiw 12-10 Accounting for Natural Resources (pg. 1.12-34) | |
| APPENDIX 12A Calculate MACRS (tax) depreciation (pg. 1.12-34) | |
| Demo 12-11 MACRS Depreciation Calculation (pg. 1.12-35) | |
| Review 12-11 MACRS Depreciation (pg. 1.12-35) | |
| Questions (pg. 1.12-35) | |
| Brief Exercises (pg. 1.12-36) | |
| Exercises (pg. 1.12-38) | |
| Problems (pg. 1.12-47) | |
| Accounting Decisions and Judgments (pg. 1.12-54) | |
| Appendix-Questions (pg. 1.12-57) | |
| Appendix-Brief Exercises (pg. 1.12-57) | |
| Appendix-Exercises (pg. 1.12-58) | |
| Appendix-Problem (pg. 1.12-58) | |
| Answers to Review Exercises (pg. 1.12-58) | |
| Chapter 14: Investments in Debt and Equity Securities (pg. 1.14-1) | |
| Expanded Chapter Preview (pg. 1.14-3) | |
| LO14-1 Account for debt securities measured at amortized cost (pg. 1.14-4) | |
| Held-to-Maturity Securities (pg. 1.14-4) | |
| Measurement of HTM Securities (pg. 1.14-5) | |
| Accounting for HTM Investment Purchased at Face Value (pg. 1.14-6) | |
| Demo 14-1A HTM Investment Purchased at Par (pg. 1.14-6) | |
| Accounting for HTM Investment Purchased at a Discount-Effective Interest Method (pg. 1.14-6) | |
| Demo 14-1B HTM Investment Purchased at a Discount (Effective Interest) (pg. 1.14-7) | |
| Accounting for HTM Investment Purchased at a Premium-Effective Interest Method (pg. 1.14-8) | |
| Demo 14-1C HTM Investment Purchased at a Premium (Effective Interest) (pg. 1.14-8) | |
| Accounting for HTM Investment-Straight-Line Interest Method (pg. 1.14-10) | |
| Demo 14-1D HTM Investment Purchased at a Discount (Straight-Line Interest Method) (pg. 1.14-10) | |
| Demo 14-1E HTM Investment Purchased at a Premium (Straight-line Amortization) (pg. 1.14-11) | |
| Review 14-1 Accounting for HTM Debt Investments at Amortized Cost (pg. 1.14-12) | |
| LO14-2 Account for debt securities measured at FV-NI (pg. 1.14-12) | |
| Trading Securities (pg. 1.14-12) | |
| Demo 14-2A Trading Security Investment (pg. 1.14-13) | |
| Demo 14-2B Fair Value Option Accounting-Debt Security (pg. 1.14-16) | |
| Review 14-2 Accounting for TS Debt Investment at FVNI (pg. 1.14-16) | |
| LO 14-3 Account for debt securities measured at FV-OCI (pg. 1.14-17) | |
| Available-for-Sale Securities (pg. 1.14-17) | |
| Demo 14-3A Available-for-Sale Securities—Bonds (pg. 1.14-18) | |
| Demo 14-3B Portfolio of Available-for-Sale Securities—Bonds (pg. 1.14-21) | |
| Review 14-3 Accounting for AFS Debt Investment at FV-OCI (pg. 1.14-23) | |
| Review of Accounting for Debt Securities (pg. 1.14-24) | |
| LO 14-4 Account for equity securities measured at FV‑NI (pg. 1.14-25) | |
| Demo 14-4 Equity Investments Measured at FV‑NI (pg. 1.14-26) | |
| Review 14-4 Accounting for Investments Measured at FVNI (pg. 1.14-29) | |
| LO 14-5 Account for equity securities following the equity method (pg. 1.14-29) | |
| Demo 14-5 Equity Method Accounting (pg. 1.14-31) | |
| Review 14-5 Account for Investment in Common Stock under the Equity Method (pg. 1.14-33) | |
| Review of Accounting for Equity Securities (pg. 1.14-33) | |
| LO 14-6 Adjust debt and equity securities for impairment (pg. 1.14-34) | |
| Held-to-Maturity Debt Investment (pg. 1.14-34) | |
| Available-for-Sale Debt Investment (pg. 1.14-34) | |
| Equity Method Investment (pg. 1.14-35) | |
| Demo 14-6 Loss on Impairment of Investments (pg. 1.14-36) | |
| Review 14-6 Accounting for Impairment Loss on AFS Investments (pg. 1.14-37) | |
| Management Judgment (pg. 1.14-37) | |
| Classification of Debt Securities (pg. 1.14-37) | |
| Classification of Equity Securities (pg. 1.14-37) | |
| Estimating Fair Value (pg. 1.14-38) | |
| Impairment of Certain Securities (pg. 1.14-38) | |
| APPENDIX 14A Explain the accounting for transfers of investments (pg. 1.14-38) | |
| Demo 14-7 Accounting for Transfer of Investment (pg. 1.14-39) | |
| Review 14-7 Accounting for Transfer of Investment (pg. 1.14-39) | |
| APPENDIX 14B Describe accounting for special-purpose funds and investments in life insurance polici (pg. 1.14-40) | |
| Special-Purpose Fund (pg. 1.14-40) | |
| Investment in Life Insurance Policies (pg. 1.14-40) | |
| Demo 14-8 Accounting for Other Investments (pg. 1.14-40) | |
| Review 14-8 Accounting for Other Investments (pg. 1.14-41) | |
| APPENDIX 14C Describe and account for derivatives (pg. 1.14-42) | |
| Speculative Derivative Instrument-Call Option on Stock (pg. 1.14-42) | |
| Demo 14-9A Call Option as a Speculative Investment— Underlying is Fair Value of Stock (pg. 1.14-43) | |
| Hedging Derivative Instrument-Put Option as a Fair Value Hedge (pg. 1.14-44) | |
| Demo 14-9B Put Option as a Fair Value Hedge—Underlying is an Asset (pg. 1.14-45) | |
| Hedging Derivative Instrument-Interest Rate Swap as a Fair Value Hedge (pg. 1.14-46) | |
| Demo 14-9C Interest Rate Swap as a Fair Value Hedge—Underlying is a Liability (pg. 1.14-47) | |
| Hedging Derivative Instrument-Cash Flow Hedge (pg. 1.14-48) | |
| Demo 14-9D Futures Contract as a Cash Flow Hedge—Underlying is the Market Price of a Purchase (pg. 1.14-49) | |
| Summary of Derivative Instruments (pg. 1.14-50) | |
| Review 14-9 Accounting for Derivatives (pg. 1.14-51) | |
| Questions (pg. 1.14-52) | |
| Brief Exercises (pg. 1.14-53) | |
| Exercises (pg. 1.14-56) | |
| Problems (pg. 1.14-66) | |
| Accounting Decisions and Judgments (pg. 1.14-73) | |
| Appendix-Brief Exercises (pg. 1.14-80) | |
| Appendix-Exercises (pg. 1.14-81) | |
| Appendix-Problems (pg. 1.14-82) | |
| Answers to Review Exercise (pg. 1.14-84) | |
| Chapter 15: Current Liabilities and Contingencies (pg. 1.15-1) | |
| LO15-1 Record accounts payable and sales taxes payable (pg. 1.15-3) | |
| Accounts Payable (pg. 1.15-3) | |
| Demo 15-1A Accounting for Accounts Payable (pg. 1.15-4) | |
| Sales Taxes Payable (pg. 1.15-5) | |
| Demo 15-1B Accounting for Sales Taxes Payable (pg. 1.15-5) | |
| Review 15-1 Recording Accounts Payable and Sales Taxes Payable (pg. 1.15-6) | |
| LO15-2 Record customer deposits and advances (pg. 1.15-6) | |
| Customer Returnable Deposits (pg. 1.15-7) | |
| Demo 15-2A Accounting for Returnable Deposits (pg. 1.15-7) | |
| Customer Advance Payments (pg. 1.15-8) | |
| Demo 15-2B Accounting for Deferred Revenue (pg. 1.15-8) | |
| Demo 15-2C Accounting for Gift Cards (pg. 1.15-9) | |
| Review 15-2 Recording Customer Deposits and Advances (pg. 1.15-11) | |
| LO15-3 Measure and record employee payroll withholdings, employer payroll taxes, employee compensat (pg. 1.15-11) | |
| Withholdings from Wages of Employees (pg. 1.15-11) | |
| Demo 15-3A Recording Employee Payroll Withholdings (pg. 1.15-12) | |
| Accrual for Payroll Taxes (pg. 1.15-12) | |
| Demo 15-3B Recording Employer Payroll Taxes (pg. 1.15-12) | |
| Accrual for Compensated Absences (pg. 1.15-13) | |
| Demo 15-3C Recording Compensated Absences (pg. 1.15-13) | |
| Bonus Accrual (pg. 1.15-14) | |
| Demo 15-3D Recording Bonus Accruals (pg. 1.15-14) | |
| Review 15-3 Recording Payroll Withholding and Taxes, Compensated Absences, and Bonuses (pg. 1.15-15) | |
| LO15-4 Account for short-term debt and classify debt on the balance sheet (pg. 1.15-15) | |
| Short-Term Notes Payable-Interest-Bearing (pg. 1.15-17) | |
| Demo 15-4A Short-Term Note Payable-Interest-Bearing (pg. 1.15-17) | |
| Short-Term Notes Payable-Issued at a Discount (pg. 1.15-18) | |
| Demo 15-4B Short-Term Note Payable-Issued at a Discount (pg. 1.15-18) | |
| Balance Sheet Classification of Debt (pg. 1.15-19) | |
| Demo 15-4C Balance Sheet Classification of Debt (pg. 1.15-20) | |
| Review 15-4 Accounting for and Reporting Debt (pg. 1.15-21) | |
| LO15-5 Describe accounting for subsequent events and contingencies including litigation, warranties, (pg. 1.15-23) | |
| Loss Contingencies (pg. 1.15-23) | |
| Demo 15-5A Accounting for Litigation Loss Contingencies (pg. 1.15-25) | |
| Financial Reporting of Subsequent Events (pg. 1.15-26) | |
| Demo 15-5B Accounting for Subsequent Events (pg. 1.15-28) | |
| A Deeper Look at Certain Loss Contingencies (pg. 1.15-29) | |
| Demo 15-5C Accounting for Warranty Loss Contingencies (pg. 1.15-31) | |
| Demo 15-5D Accounting for a Gain Contingency (pg. 1.15-33) | |
| Review 15-5 Reporting of Contingencies and Subsequent Events (pg. 1.15-33) | |
| LO15-6 Explain liability and contingency disclosures and analyses using liquidity ratios (pg. 1.15-34) | |
| Disclosure of Current Liabilities and Contingencies (pg. 1.15-35) | |
| Liquidity Ratios (pg. 1.15-37) | |
| Demo 15-6 Liquidity Ratios (pg. 1.15-38) | |
| Review 15-6 Calculating Liquidity Ratios (pg. 1.15-39) | |
| Questions (pg. 1.15-39) | |
| Brief Exercises (pg. 1.15-40) | |
| Exercises (pg. 1.15-43) | |
| Problems (pg. 1.15-50) | |
| Accounting Decisions and Judgments (pg. 1.15-55) | |
| Answers to Review Exercises (pg. 1.15-58) | |
| Chapter 16: Long-Term Liabilities (pg. 1.16-1) | |
| LO 16-1 Identify types and features of bonds (pg. 1.16-3) | |
| Bond Types (pg. 1.16-4) | |
| Demo 16-1A Bond Types (pg. 1.16-4) | |
| Bond Features (pg. 1.16-4) | |
| Demo 16-1B Bond Features (pg. 1.16-5) | |
| Review 16-1 Bond Types and Features (pg. 1.16-6) | |
| LO 16-2 Measure and record bonds at issuance (pg. 1.16-6) | |
| Bond Selling Price at Issuance (pg. 1.16-6) | |
| Demo 16-2 Determining Selling Price of Bonds at Issuance (pg. 1.16-7) | |
| Review 16-2 Pricing Issuance of Bonds (pg. 1.16-10) | |
| LO 16-3 Account for bonds issued at face value (pg. 1.16-10) | |
| Demo 16-3 Account for Bonds Issued at Face Value (pg. 1.16-10) | |
| Review 16-3 Account for Bonds Issued at Face value (pg. 1.16-11) | |
| LO 16-4 Account for bonds issued at a discount (pg. 1.16-11) | |
| Demo 16-4A Account for Bonds Issued at a Discount [Effective-Interest Method] (pg. 1.16-12) | |
| Demo 16-4B Account for Bonds Issued at a Discount [Straight-line Amortization] (pg. 1.16-14) | |
| Demo 16-4C Debt Issuance Costs (pg. 1.16-16) | |
| Review 16-4 Account for Bonds Issued at a Discount (pg. 1.16-17) | |
| LO 16-5 Account for bonds issued at a premium (pg. 1.16-17) | |
| Demo 16-5A Account for Bonds Issued at a Premium [Effective-Interest Method] (pg. 1.16-18) | |
| Demo 16-5B Account for Bonds Issued at a Premium [Straight-line Amortization] (pg. 1.16-20) | |
| Review 16-5 Account for Bonds Issued at a Premium (pg. 1.16-21) | |
| LO 16-6 Measure and record notes at issuance and after issuance (pg. 1.16-21) | |
| Notes Payable Issued for Cash (pg. 1.16-22) | |
| Demo 16-6A Note Payable Issued for Cash (pg. 1.16-22) | |
| Notes Payable Issued for Non-Cash Consideration [Property, Goods, or Services] (pg. 1.16-25) | |
| Demo 16-6B Note Payable Issued for Non-Cash Consideration (pg. 1.16-25) | |
| Review 16-6 Accounting for Notes Payable (pg. 1.16-29) | |
| LO 16-7 Account for extinguishment of debt (pg. 1.16-29) | |
| Early Debt Extinguishment (pg. 1.16-29) | |
| Accounting for Early Debt Extinguishment (pg. 1.16-30) | |
| Demo 16-7 Account for extinguishment of debt (pg. 1.16-30) | |
| Review 16-7 Accounting for Extinguishment of Debt (pg. 1.16-31) | |
| LO 16-8 Account for conversion of debt into equity (pg. 1.16-32) | |
| Accounting for Convertible Debt (pg. 1.16-32) | |
| Demo 16-8 Accounting for Convertible Debt (pg. 1.16-33) | |
| Review 16-8 Accounting for Conversion of Debt (pg. 1.16-34) | |
| LO 16-9 Account for bonds with warrants (pg. 1.16-34) | |
| Demo 16-9 Accounting for Bonds with Warrants (pg. 1.16-35) | |
| Review 16-9 Accounting for Debt with Stock Warrants (pg. 1.16-37) | |
| LO 16-10 Apply the fair value option for liabilities (pg. 1.16-37) | |
| Demo 16-10 Fair Value Option Accounting for Liabilities (pg. 1.16-39) | |
| Review 16-10 Accounting for Debt Using the Fair Value Option (pg. 1.16-39) | |
| LO 16-11 Describe financing disclosures and analyses using leverage ratios (pg. 1.16-40) | |
| Debt Disclosures with Financial Statements (pg. 1.16-40) | |
| Demo 16-11A Disclosure of Five-Year Debt Maturities (pg. 1.16-41) | |
| Financial Leverage Ratios (pg. 1.16-42) | |
| Demo 16-11B Calculating Leverage Ratios (pg. 1.16-42) | |
| Review 16-11 Calculating Leverage Ratio (pg. 1.16-43) | |
| Management Judgment (pg. 1.16-43) | |
| APPENDIX 16A Account for debt settlement and debt restructuring (pg. 1.16-43) | |
| Troubled Debt Restructure-Debtor (pg. 1.16-44) | |
| Demo 16-12A Debt Restructuring and Debt Settlement—DEBTOR Perspective (pg. 1.16-45) | |
| Troubled Debt Restructure-Creditor (pg. 1.16-47) | |
| Demo 16-12B Debt Restructuring and Debt Settlement—CREDITOR Perspective (pg. 1.16-48) | |
| Review 16-12 Accounting for Debt Settlement and Debt Restructuring (pg. 1.16-49) | |
| Questions (pg. 1.16-49) | |
| Brief Exercises (pg. 1.16-50) | |
| Exercises (pg. 1.16-53) | |
| Problems (pg. 1.16-60) | |
| Accounting Decisions and Judgments (pg. 1.16-64) | |
| Appendix-Questions (pg. 1.16-71) | |
| Appendix-Brief Exercises (pg. 1.16-71) | |
| Appendix-Exercises (pg. 1.16-71) | |
| Appendix-Problems (pg. 1.16-72) | |
| Answers to Review Exercises (pg. 1.16-72) | |
| Chapter 18: Income Taxes (pg. 1.18-1) | |
| Expanded Chapter Preview (pg. 1.18-3) | |
| LO18-1 Describe taxable temporary differences that lead to deferred tax liabilities and related inco (pg. 1.18-4) | |
| Demo 18-1 Taxable Temporary Difference Leading to Deferred Tax Liability (pg. 1.18-6) | |
| Review 18-1 Taxable Temporary Difference Leading to Deferred Tax Liability (pg. 1.18-8) | |
| LO18-2 Describe deductible temporary differences that lead to deferred tax assets and related income (pg. 1.18-9) | |
| Demo 18-2 Deductible Temporary Differences Leading to a Deferred Tax Asset (pg. 1.18-10) | |
| Reveiw 18-2 Deductible Temporary Difference Leading to Deferred Tax Asset (pg. 1.18-12) | |
| LO18-3 Explain how to record and report a valuation allowance for deferred tax assets (pg. 1.18-13) | |
| Demo 18-3 Account for Deferred Tax Asset Valuation Allowance (pg. 1.18-14) | |
| Review 18-3 Tax Asset Valuation Allowance (pg. 1.18-15) | |
| LO18-4 Describe permanent differences and other items that impact the reported effective tax rate (pg. 1.18-16) | |
| Other Items that Impact Effective Tax Rate (pg. 1.18-17) | |
| Demo 18-4A Permanent Difference (pg. 1.18-17) | |
| Demo 19-4B Multiple Temporary and Permanent Differences (pg. 1.18-18) | |
| Review 18-4 Multiple Temporary and Permanent Differences (pg. 1.18-21) | |
| LO18-5 Explain how a change in tax rates impacts deferred taxes (pg. 1.18-21) | |
| Review 18-5 Change in Enacted Tax Rate (pg. 1.18-24) | |
| LO 18-6 Describe accounting for net operating loss carryforwards (pg. 1.18-24) | |
| Demo 18-6 Net Operating Loss Carryforward (pg. 1.18-25) | |
| Review 18-6 Net Operating Loss Carryforward (pg. 1.18-27) | |
| LO18-7 Explain and demonstrate accounting for uncertainty in income tax decisions (pg. 1.18-27) | |
| Step One: Recognition (pg. 1.18-27) | |
| Step Two: Measurement (pg. 1.18-27) | |
| Demo 18-7 Uncertain Tax Positions (pg. 1.18-28) | |
| Review 18-7 Uncertain Tax Benefit (pg. 1.18-30) | |
| LO18-8 Describe financial statement disclosure for deferred taxes and income tax expense (pg. 1.18-31) | |
| Financial Statement Presentation (pg. 1.18-31) | |
| Disclosure Requirements for Income Tax (pg. 1.18-32) | |
| Demo 18-8 Balance Sheet Classification of Deferred Tax Assets and Liabilities (pg. 1.18-32) | |
| Review 18-8 Financial Statement Presentation of Deferred Taxes (pg. 1.18-33) | |
| Management Judgment (pg. 1.18-33) | |
| Deferred Tax Asset Valuation Allowance (pg. 1.18-33) | |
| Uncertain Tax Position (pg. 1.18-34) | |
| APPENDIX 18A Apply intraperiod tax allocation (pg. 1.18-34) | |
| Demo 18-9 Intraperiod Tax Allocation (pg. 1.18-34) | |
| Review 18-9 Intraperiod Tax Allocation (pg. 1.18-35) | |
| Appendix 18B Apply tax effects to changes in accounting principle and error corrections (pg. 1.18-35) | |
| Change in Accounting Principle (pg. 1.18-35) | |
| Demo 18-10A Change in Accounting Principle (pg. 1.18-36) | |
| Error Correction (pg. 1.18-36) | |
| Demo 18-10B Error Correction (pg. 1.18-36) | |
| Review 18-10 Change in Accounting Principle and Error Correction (pg. 1.18-37) | |
| Questions (pg. 1.18-37) | |
| Brief Exercises (pg. 1.18-38) | |
| Exercises (pg. 1.18-40) | |
| Problems (pg. 1.18-50) | |
| Accounting Decisions and Judgments (pg. 1.18-53) | |
| Appendix-Brief Exercises (pg. 1.18-58) | |
| Appendix-Exercises (pg. 1.18-58) | |
| Appendix-Problems (pg. 1.18-59) | |
| Answers to Review Exercises (pg. 1.18-60) | |
| Chapter 20: Stockholders’ Equity (pg. 1.20-1) | |
| LO 20-1 Describe and report stockholders’ equity key components (pg. 1.20-3) | |
| Key Components of Stockholders’ Equity (pg. 1.20-3) | |
| Demo 20-1 Stockholders’ Equity Key Components (pg. 1.20-6) | |
| Review 20-1 Components of Stockholders’ Equity (pg. 1.20-6) | |
| LO 20-2 Account for common stock issuance including par and no-par, cash and noncash, and issue cos (pg. 1.20-8) | |
| Par Value Common Stock (pg. 1.20-8) | |
| Demo 20-2A Par Value Stock Issuance (pg. 1.20-9) | |
| No-Par and Stated Value Common Stock (pg. 1.20-9) | |
| Demo 20-2B No-Par Common Stock Issuance (pg. 1.20-9) | |
| Common Stock Issued for Noncash Consideration (pg. 1.20-10) | |
| Demo 20-2C Common Stock Issuance for Noncash Consideration (pg. 1.20-10) | |
| Multiple Securities Issuance (pg. 1.20-10) | |
| Demo 20-2D Multiple Securities Issuance (pg. 1.20-10) | |
| Stock Issue Costs (pg. 1.20-11) | |
| Demo 20-2E Common Stock Issue Costs (pg. 1.20-12) | |
| Review 20-2 Accounting for Common Stock Issuance (pg. 1.20-12) | |
| LO 20-3 Account for reacquisition of common stock (pg. 1.20-12) | |
| Treasury Stock (pg. 1.20-13) | |
| Demo 20-3A Reacquisition of Common Stock—Treasury Stock (pg. 1.20-14) | |
| Direct Retirement of Stock (pg. 1.20-15) | |
| Demo 20-3B Reacquisition of Common Stock—Direct Retirement (pg. 1.20-15) | |
| Review 20-3 Reacquisition of Common Stock (pg. 1.20-16) | |
| LO 20-4 Describe and account for preferred stock (pg. 1.20-16) | |
| Initial Recognition of Preferred Stock (pg. 1.20-16) | |
| Subsequent Recognition of Preferred Stock (pg. 1.20-17) | |
| Demo 20-4 Accounting for Preferred Stock (pg. 1.20-18) | |
| Review 20-4 Accounting for Preferred Stock (pg. 1.20-19) | |
| LO 20-5 Record dividend distributions, including cash, property, and liquidating (pg. 1.20-19) | |
| Cash Dividends (pg. 1.20-19) | |
| Demo 20-5A Cash Dividend Distributions (pg. 1.20-20) | |
| Property Dividends (pg. 1.20-22) | |
| Demo 20-5B Property Dividend Distributions (pg. 1.20-22) | |
| Liquidating Dividends (pg. 1.20-22) | |
| Demo 20-5C Liquidating Dividend Distributions (pg. 1.20-23) | |
| Review 20-5 Recording Dividend Distributions (pg. 1.20-23) | |
| LO 20-6 Account for stock dividends and stock splits (pg. 1.20-24) | |
| Stock Dividends (pg. 1.20-24) | |
| Demo 20-6A Accounting for Small Stock Dividends (pg. 1.20-25) | |
| Management Judgment (pg. 1.20-26) | |
| Demo 20-6B Accounting for a Stock Split Effected in the Form of a Dividend (pg. 1.20-27) | |
| Stock Splits (pg. 1.20-27) | |
| Demo 20-6C Accounting for Stock Splits (pg. 1.20-28) | |
| Review 20-6 Account for Stock Dividends and Stock Splits (pg. 1.20-29) | |
| LO 20-7 Describe comprehensive income, its components, and how it is reported (pg. 1.20-29) | |
| Demo 20-7 Reporting of Comprehensive Income and Accumulated OCI (pg. 1.20-30) | |
| Review 20-7 Comprehensive Income and Accumulated OCI (pg. 1.20-31) | |
| LO 20-8 Explain stockholders’ equity disclosures and key analyses (pg. 1.20-32) | |
| Equity Disclosures (pg. 1.20-32) | |
| Equity Ratios (pg. 1.20-33) | |
| Demo 20-8 Equity Ratios (pg. 1.20-33) | |
| Review 20-8 Computing Equity Ratios (pg. 1.20-34) | |
| Questions (pg. 1.20-35) | |
| Brief Exercises (pg. 1.20-35) | |
| Exercises (pg. 1.20-38) | |
| Problems (pg. 1.20-47) | |
| Accounting Decisions and Judgments (pg. 1.20-52) | |
| Answers to Review Exercises (pg. 1.20-61) | |
| Chapter 22: Statement of Cash Flows Revisited (pg. 1.22-1) | |
| LO22-1 Identify operating, investing, and financing activities, and the statement of cash flows for (pg. 1.22-3) | |
| Cash Flows from Operating Activities (pg. 1.22-3) | |
| Cash Flows from Investing Activities (pg. 1.22-4) | |
| Cash Flows from Financing Activities (pg. 1.22-5) | |
| Format of Statement of Cash Flows (pg. 1.22-5) | |
| Demo 22-1 Identify Operating, Investing, and Financing Activities (pg. 1.22-6) | |
| Review 22-1 Identify Operating, Investing, and Financing Activities (pg. 1.22-6) | |
| LO22-2 Prepare the operating activities cash flow section of the statement of cash flows using the i (pg. 1.22-7) | |
| Operating Activities Cash Flow Section-Indirect Method (pg. 1.22-7) | |
| Demo 22-2 Net Cash Flows from Operating Activities (pg. 1.22-9) | |
| Other Items Affecting Cash Flows from Operating Activities (pg. 1.22-12) | |
| Review 22-2 Prepare the Operating Activities Section (pg. 1.22-15) | |
| LO22-3 Prepare the investing activities section of the statement of cash flows (pg. 1.22-15) | |
| Demo 22-3 Net Cash Flows from Investing Activities (pg. 1.22-16) | |
| Other Item Affecting Cash Flows from Investing Activities (pg. 1.22-17) | |
| Review 22-3 Prepare the Investing Activities Section (pg. 1.22-17) | |
| LO22-4 Prepare the financing activities section of the statement of cash flows (pg. 1.22-17) | |
| Demo 22-4 Net Cash Flows from Financing Activities (pg. 1.22-18) | |
| Other Financing Activities (pg. 1.22-20) | |
| Review 22-4 Prepare the Financing Activities Section (pg. 1.22-22) | |
| LO22-5 Describe required disclosures including that for noncash transactions (pg. 1.22-22) | |
| Cash Flow Reporting (pg. 1.22-22) | |
| Noncash Transactions (pg. 1.22-23) | |
| Management Judgment (pg. 1.22-23) | |
| Classification of Cash Flows (pg. 1.22-23) | |
| Transactions Affecting Cash Flow Presentation (pg. 1.22-24) | |
| Demo 22-5 Disclosure of Noncash Transactions (pg. 1.22-24) | |
| Review 22-5 Disclosure of Noncash Transactions (pg. 1.22-25) | |
| LO22-6 Utilize a worksheet to prepare the statement of cash flows (pg. 1.22-26) | |
| Demo 22-6 Cash Flow Worksheet (pg. 1.22-26) | |
| Review 22-6 Preparing Cash Flow Worksheet Entries (pg. 1.22-29) | |
| LO22-7 Prepare the operating cash flow section of the statement of cash flows using the direct metho (pg. 1.22-29) | |
| Demo 22-7 Cash Flows from Operating Activities under Direct Method (pg. 1.22-30) | |
| Review 22-7 Cash Flows from Operating Activities Using the Direct Method (pg. 1.22-35) | |
| Appendix 22A LO22-8 Prepare a statement of cash flows using the cash T-Account approach (pg. 1.22-36) | |
| Demo 22-8 Cash T-Account Approach (pg. 1.22-36) | |
| Review 22-8 Cash T-Account Approach (pg. 1.22-38) | |
| Questions (pg. 1.22-38) | |
| Brief Exercises (pg. 1.22-39) | |
| Exercises (pg. 1.22-42) | |
| Problems (pg. 1.22-54) | |
| Accounting Decisions and Judgments (pg. 1.22-64) | |
| Appendix-Exercise (pg. 1.22-69) | |
| Appendix-Problem (pg. 1.22-69) | |
| Answers to Review Exercises (pg. 1.22-69) | |
| Appendix A: Accounting Changes and Error Analysis Revisited (pg. 1.A-1) | |
| Expanded Appendix Overview (pg. 1.A-3) | |
| LOA-1 Demonstrate the accounting for a change in accounting estimate and a change in accounting esti (pg. 1.A-4) | |
| Disclosure (pg. 1.A-5) | |
| LOA-2 Demonstrate the accounting for a change in accounting principle (pg. 1.A-5) | |
| Voluntary Change in Accounting Principle-Retrospective Approach (pg. 1.A-6) | |
| Voluntary Change in Accounting Principle-Prospective Approach (pg. 1.A-6) | |
| Required Change in Accounting Principle Based on a Codification Update (pg. 1.A-7) | |
| Direct and Indirect Effects (pg. 1.A-8) | |
| Disclosure Requirements (pg. 1.A-8) | |
| Management Judgment (pg. 1.A-9) | |
| LOA-3 Demonstrate the accounting for an error correction (pg. 1.A-9) | |
| Disclosure (pg. 1.A-10) | |
| LOA-4 Describe the accounting for a change in reporting entity (pg. 1.A-12) | |
| Disclosure (pg. 1.A-12) | |
| Demo A-4 Identification of a Change in Reporting Entity (pg. 1.A-13) | |
| Questions (pg. 1.A-13) | |
| Brief Exercises (pg. 1.A-15) | |
| Exercises (pg. 1.A-15) | |
| Problems (pg. 1.A-17) | |
| Analyzing Financial Statements (pg. 1.A-19) | |
Michelle L. Hanlon
Michelle L. Hanlon is the Howard W. Johnson Professor at the MIT Sloan School of Management. She earned her doctorate at the University of Washington.
Prior to joining MIT, she was a faculty member at the University of Michigan. Professor Hanlon has taught financial accounting to undergraduates, MBA students, executive MBA students, and Masters of Finance students. Professor Hanlon also teaches Taxes and Business Strategy to MBA students. She is the winner of the 2013 Jamieson Prize for Excellence in Teaching at MIT Sloan.
Professor Hanlon’s research focuses primarily on the intersection of taxation and financial accounting. Her recent work examines the capital market effects of the accounting for income tax, the reputational effects of corporate tax avoidance, and the economic consequences of U.S. international tax policies for multinational corporations. She has published research studies in the Journal of Accounting and Economics, the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, the Journal of Finance, the Journal of Financial Economics, the Journal of Public Economics, and others. She has won several awards for her research and has presented her work at numerous universities and conferences. Professor Hanlon has served on several editorial boards and currently serves as an editor at the Journal of Accounting and Economics.
Professor Hanlon has testified in front of the U.S. Senate Committee on Finance and the U.S. House of Representatives Committee on Ways and Means about the interaction of financial accounting and tax policy. She served as a U.S. delegate to the American-Swiss Young Leaders Conference in 2010 and worked as an Academic Fellow at the U.S. House Ways and Means Committee in 2015.
| Intermediate Accounting, 2e (Hanlon, Hodder, Nelson, Roulstone, Dragoo) | |
|---|---|
|
Errata - Volume 1 Last Updated: Feb 4 2022 |
Identified errors in Volume 1 of printed text, corrected. |
|
Errata - Volume 2 Last Updated: Feb 15 2022 |
Identified errors in Volume 2 of printed text, corrected. |
|
Appendix B Last Updated: Jul 1 2020 |
Appendix B - IFRS |
|
Appendix C Last Updated: Jun 24 2020 |
Appendix C - Data Analytics |
|
Data Analytics Files Last Updated: Nov 5 2020 |
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