ch15
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ch15

Course Number: ACCT Intermedia, Spring 2009

College/University: Rutgers

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CHAPTER 15 STOCKHOLDERS' EQUITY IFRS questions are available at the end of this chapter. TRUE-FALSE--Conceptual Answer T F T F T F T F F T F T T F F T T F F T No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. Description State a corporation incorporates in. Definition of preemptive right. Common stock as residual interest. Earned capital definition. Reporting true no-par stock....

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CHAPTER 15 STOCKHOLDERS EQUITY IFRS questions are available at the end of this chapter. TRUE-FALSE Conceptual Answer No. Description T 1. State a corporation incorporates in. F 2. Definition of preemptive right. T 3. Common stock as residual interest. F 4. Earned capital definition. T 5. Reporting true no-par stock. F 6. Allocating proceeds in lump sum sales. T 7. Accounting for stock issued for noncash consideration. F 8. Definition of treasury stock. F 9. Reporting treasury stock under cost method. T 10. Selling treasury stock below cost. F 11. Participating preferred stock. T 12. Callable preferred stock. T 13. Restricting legal capital. F 14. Disclosing dividend policy. F 15. Affect of dividends on total stockholders equity. T 16. Property dividends definition. T 17. Accounting for small stock dividend. F 18. Stock splits and large stock dividends. F 19. Computing rate of return on common stock equity. T 20. Computing payout ratio. MULTIPLE CHOICE Conceptual Answer No. Description c 21. Nature of stockholders' interest. b 22. Pre-emptive right. a 23. Pre-emptive right. b S 24. Definition of legal capital. c S 25. Definition of residual owner. c 26. Nature of stockholders' equity. d 27. Sources of stockholders' equity. d 28. Classification of stockholders' equity. d 29. Allocation methods for a lump sum issuance. b 30. Capital stock issued in payment of services. a 31. Costs of issuing capital stock. b 32. Creation of "secret reserves." a P 33. Authorized shares. d S 34. Par value stock. b S 35. Legal restrictions for profit distributions. a S 36. Acquisition of treasury shares. d P 37. Treasury shares definition. c 38. Purchase of treasury stock at greater than par value. Test Bank for Intermediate Accounting, Thirteenth Edition MULTIPLE CHOICE Conceptual (cont.) Answer No. Description a 39. Sale of treasury stock. a 40. Reissued treasury stock at less than acquisition cost. b 41. Reissued treasury stock at greater than acquisition cost. c 42. Effect of treasury stock transactions. c 43. Preferred stockdebt features. b 44. Cumulative feature of preferred stock. b P 45. Reporting redeemable stock. c S 46. Reporting dividends in arrears. c 47. Issued vs. outstanding common stock. b 48. Timing of entry to record dividends. c 49. Shares entitled to receive a cash dividend. c 50. Accounting for a property dividend. a 51. Distribution of a property dividend. a 52. Liquidating dividend. b 53. Entry to record a liquidating dividend. b 54. Effects of a stock dividend. b 55. Effects of a stock dividend. b 56. Effect of a large stock dividend. b 57. Large stock dividend. a 58. Small stock dividend. a 59. Small stock dividend. b 60. Classification of stock dividends distributable.

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Rutgers - ACCT - Intermedia
CHAPTER 16DILUTIVE SECURITIES AND EARNINGS PER SHAREIFRS questions are available at the end of this chapter.TRUE-FALSE-Dilutive Securities-ConceptualAnswerT F T F F T F T F T F F T F T F T. F. T FNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.
Rutgers - ACCT - Intermedia
CHAPTER 17INVESTMENTSIFRS questions are available at the end of this chapter.TRUE-FALSE-ConceptualAnswerF T F F T F T F T T F T F T F T F T F TNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.DescriptionExamples of
Rutgers - ACCT - Intermedia
CHAPTER 18REVENUE RECOGNITIONIFRS questions are available at the end of this chapter.TRUE-FALSE-ConceptualAnswerF T T F T F T T F F T F F T F F T T F TNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.DescriptionRec
Rutgers - ACCT - Intermedia
CHAPTER 19ACCOUNTING FOR INCOME TAXESIFRS questions are available at the end of this chapter.TRUE-FALSE-ConceptualAnswerF F T T F T F T F T F T T F F T T T F FNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.Descrip
Rutgers - ACCT - Intermedia
CHAPTER 20ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITSIFRS questions are available at the end of this chapter.TRUE-FALSE-ConceptualAnswerF T F T T F F T F T F F T F T F T F F TNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16.
Rutgers - ACCT - Intermedia
CHAPTER 21ACCOUNTING FOR LEASESIFRS questions are available at the end of this chapter.TRUE-FALSE-ConceptualAnswerT F F T F F T F F T F F T F T F T F T TNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.DescriptionB
Rutgers - ACCT - Intermedia
CHAPTER 22ACCOUNTING CHANGES AND ERROR ANALYSISTRUE-FALSE-ConceptualAnswerF T F T F T T T F T F F T F T T F F T TNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.DescriptionChange in accounting estimate. Errors in fi
Rutgers - ACCT - Intermedia
CHAPTER 23STATEMENT OF CASH FLOWSIFRS questions are available at the end of this chapter.TRUE-FALSE-ConceptualAnswerF T T F T F T F T F T F F T F F T T F TNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.Description
Rutgers - ACCT - Intermedia
CHAPTER 24FULL DISCLOSURE IN FINANCIAL REPORTINGIFRS questions are available at the end of this chapter.TRUE-FALSE-ConceptualAnswerF T T F F T F T F T F T F T F T F T T FNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 2
Rutgers - ACCT - Intermedia
QuestionsA-1 A-2 A-3 A-4 A-5 A-6 A-7Appendix AReflective thinking Derivatives Reflective thinking Analytic Reflective thinking Reflective thinking Reflective thinking Reflective thinking Reflective thinking Analytic Analytic Analytic Analytic Ana
Rutgers - ACCT - Intermedia
Chapter 1Environment and Theoretical Structure of Financial AccountingAACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments, and faculty may approach
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Chapter 8Inventories: MeasurementAACSB 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 dif
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Chapter 9Inventories: Additional IssuesAACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments, and faculty may approach assessment and its documentati
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Chapter 10Operational Assets: Acquisition and DispositionAACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments, and faculty may approach assessment a
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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
Rutgers - ACCT - Intermedia
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
Rutgers - ACCT - Intermedia
Chapter 15AACSB 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
Rutgers - ACCT - Intermedia
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Chapter 17Pensions and Other Postretirement BenefitsAACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments, and faculty may approach assessment and it
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Chapter 18AACSB 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
Rutgers - ACCT - Intermedia
Chapter 19assurance of standards in 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 quest
Rutgers - ACCT - Intermedia
assurance of standards in 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 exam
Rutgers - ACCT - Intermedia
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
Rutgers - ACCT - Intermedia
Chapter 3The Balance Sheet and Financial DisclosuresAACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments, and faculty may approach assessment and it
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Chapter 4The Income Statement and Statement of Cash FlowsAACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments, and faculty may approach assessment a
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Chapter 5Income Measurement and Profitability AnalysisAACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments, and faculty may approach assessment and
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Chapter 6Time Value of Money ConceptsAACSB 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
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