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103 Pages

### KiesIA_13e_SM_Ch22_Final

Course: ACCT 321, Spring 2010
School: Georgia State
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Word Count: 14401

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HAPTER C 22 Accounting Changes and Error Analysis ASSIGNMENT CLASSIFICAT ION TABLE (BY TOPIC) Topics Brief Questions E xercise Exercises s 2, 4, 6, 7, 8, 9, 12, 13, 15, 21, 22, 23 8 Problems Concepts for Analysis 1. Differences between change in principle, change in estimate, change in entity, errors. Accounting changes: a. b. Comprehensive. Changes in estimate, changes in depreciation methods. Changes in...

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Georgia State - ACCT - 321
C HAPTER 23Statement of Cash FlowsASSIGNMENT CLASSIFICAT ION TABLE (BY TOPIC)Topics Questions Brief E xercise s Exercises Proble ms Concepts for Analysis 1. Format, objectives purpose, and source of statement. 2. Classifying investing, f inancing, and
Georgia State - ACCT - 321
CHAPTER 12Intangible AssetsASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Intangible assets; concepts, definitions; items comprising intangible assets. Patents; franchise; organization costs; trade name. Goodwill. Impairment of intangibles. Resear
CUNY City - BIO - BIO 101
P hotosynthesis1.What are the products of the light reactions that are subsequently used by the Calvin cycle? ? ? ? ? water and carbon carbon dioxide and RuBP? electrons and photons oxygen and carbon dioxide:-) ATP and NADPH2.The chemiosmotic process
CUNY City - BIO - BIO 101
Practice Questions for First Exam These are examples of the types of questions you may see on the exam. Note: do not get bogged down in all of the details presented in Chapter 6. Focus on portions of chapter 6 that were covered in lecture. 1. Figure 1 sho
CUNY City - BIO - BIO 101
Chapter 9 Cellular Respiration: Harvesting Chemical Energy Lecture Outline Overview: Life Is Work To perform their many tasks, living cells require energy from outside sources. Energy enters most ecosystems as sunlight and leaves as heat. Photosynthesis
CUNY City - BIO - BIO 101
Chapter11CellCommunication LectureOutline Overview:TheCellularInternet Cell-to-cell communication is absolutely essential for multicellular organisms. Cells must communicate to coordinate their activities. Communication between cells is also important for
CUNY City - BIO - BIO 101
Kansas - ACCT - 733
Chapter 1 Tax Research2011 Pearson Education, Inc.11 -1T AX RESEARCH(1 of 2) Overviewof tax research Steps in the tax research process Importance of facts to the tax consequences Sources of tax law Tax services2011 Pearson Education, Inc. 2011 Pear
Kansas - ACCT - 733
Chapter 2 Corporate Formations and Capital Structure2011 Pearson Education, Inc.22 -1CORPORATE FORM ATI ONS &amp; CAPI TAL STRUCTURE (1 of 2) Organizationforms available Legal requirements for forming a corporation Check-the-box regulations Tax considera
Kansas - ACCT - 733
Chapter 3 The Corporate Income Tax2011 Pearson Education, Inc.33 -1T HE CORPORATE I NCOM E TAX (1 of 2) Corporateelections Computing corporations taxable income Computing a corporations income tax liability 2011 Pearson Education, Inc. 2011 Pearson
Kansas - ACCT - 733
Chapter 4 Corporate Nonliquidating Distributions2011 Pearson Education, Inc. 2011 Pearson Education, Inc.44 -1NONLI QUI DATI NG DI STRI BUTI ONS (1 of 2) Nonliquidatingdistributions ingeneral Earnings and profits (E&amp;P) Nonliquidating property distri
Kansas - ACCT - 733
Chapter 5 Other Corporate Tax Levies2011 Pearson Education, Inc. 2011 Pearson Education, Inc.55 -1OTHER CORPORATE TAX LEVI ES Alternativeminimum tax (AMT) Personal holding company tax (PHC) Accumulated Earnings Tax (AET) Tax planning considerations C
Kansas - ACCT - 733
Chapter 6 Corporate Liquidating Distributions2011 Pearson Education, Inc.66 -1CORPORATE LI QUI DATI NG DI STRI BUTI ONS (1 of 2) Overviewof corporate liquidations General liquidation rules Liquidation of a controlled subsidiary Special shareholder is
Kansas - ACCT - 733
Chapter 7 Corporate Acquisitions &amp; Reorganizations2011 Pearson Education, Inc.77 -1C ORP ACQU I SI T I ON S &amp; R EORGAN I ZAT I ON S Taxable( 1 of 2)acquisition transactions Taxable vs. nontaxable acquisitions Tax consequences of reorganizations Acqu
Kansas - ACCT - 733
Chapter 8 Consolidated Tax Returns2011 Pearson Education, Inc.88 -1CONSOLI DATI ONS(1 of 2) Affiliatedgroups Consolidated tax return election Consolidated taxable income Intercompany transactions Items computed on a consolidated basis Net operating
Kansas - ACCT - 733
Chapter 9 Partnership Formation &amp; Operation2011 Pearson Education, Inc.99 -1PART N ERSH I P F ORM AT I ON &amp; Partnershipdefinitions Overview of partnership taxation Partnership formation Partnership elections Partnership reporting of income Partner re
Kansas - ACCT - 733
Chapter 10 Special Partnership Issues2011 Pearson Education, Inc.1010-1SPECI AL PARTNERSHI P I SSUES Nonliquidating 751distributionsassets Terminating a partnership interest Optional and mandatory basis adjustments Special forms of partnerships2011
Kansas - ACCT - 733
Chapter 11 S Corporations2011 Pearson Education, Inc.1111-1S CORPORATI ONS(1 of 2) Shouldan S election be made? S corporation requirements Election of S corporation status S corporation operations Taxation of the Shareholder2011 Pearson Education,
Kansas - ACCT - 733
Chapter 12 The Gift Tax2011 Pearson Education, Inc.1212-1T HE GI FT TAX(1 of 2) Conceptof transfer taxes Unified transfer tax system Gift tax formula Transfers subject to gift tax Exclusions Gift tax deductions The gift-splitting election2011 Pears
Kansas - ACCT - 733
Chapter 13 The Estate Tax2011 Pearson Education, Inc.1313-1T HE ESTATE TAX(1 of 2) Asof the publication date there is no estate tax for 2010 only The estate tax formula The gross estate: valuation The gross estate: inclusions Deductions2011 Pearson
Kansas - ACCT - 733
Chapter 14 Income Tax of Trusts and Estates2011 Pearson Education, Inc.1414-1I NCOM E TAXAT I ON OF T RU ST S &amp; ESTAT ES ( 1 of 2) Basicconcepts Principles of fiduciary accounting Formula for trust taxable income and tax liability Distributable net i
Kansas - ACCT - 733
Chapter 15 Administrative Procedures2011 Pearson Education, Inc.1515-1ADM I NI STRATI VE PROCEDURES (1 of 2) Roleof the IRS Audits of tax returns Requests for rulings Due dates Failure-to-file/pay-penalties Estimated taxes2011 Pearson Education, Inc
Kansas - ACCT - 733
Chapter 16 U.S. Taxation of Foreign-Related Transactions2011 Pearson Education, Inc.1616-1U.S. TAX OF FOREI GNRELATED TRANSACTI ONS(1 of2) Jurisdictionto tax Taxation of U.S. citizens &amp; resident aliens Taxation of nonresident aliens Taxation of U.S.
Kansas - ACCT - 732
Kansas - ACCT - 732
InternalRevenueCode351Transfertocorporationcontrolledbytransferor.(a)Generalrule. Nogainorlossshallberecognizedifpropertyistransferredtoacorporationbyoneormore personssolelyinexchangeforstockinsuchcorporationandimmediatelyaftertheexchange suchpersonorpe
Kansas - ACCT - 732
Kansas - ACCT - 732
Kansas - ACCT - 732
InternalRevenueCode362Basistocorporations.(a)Propertyacquiredbyissuanceofstockoraspaidinsurplus. IfpropertywasacquiredonorafterJune22,1954,byacorporation (1)inconnectionwithatransactiontowhichsection351(relatingtotransferof propertytocorporationcontroll
Kansas - ACCT - 732
Kansas - ACCT - 732
UConn - STAT - 3345
Notes for ECE 534 An Exploration of Random Processes for EngineersBruce Ha jek December 31, 2005c 2005 by Bruce Ha jek All rights reserved. Permission is hereby given to freely print and circulate copies of these notes so long as the notes are left inta
Columbia SC - MACC - fina 762
T here are different ways to calculate accruals by different researchers. Some use the d ifference between net income and operating cash f low, and some use the difference between operating income and operating cash f low. Operating income = EBIT (earning
McCormick Theological Seminary - BIO - 121
Facilitated Diffusion: Passive Transport aided by Proteins In facilitated diffusion, transport proteins speed the passive movement of molecules across the plasma membrane Channel proteins provide corridors that allow a specific molecule or ion to cross th
NYU - PSYCH - V89.-0030-
Chapter One: Orientation to PersonalityPersonality Psychology Professor Andersen WHAT IS PERSONALITY PSYCHOLOGY? Personality has many definitions with no single, universally accepted meaning. Personality is associated with social skills and effectiveness
NYU - PSYCH - V89.-0030-
Alexa Solimano Personality Psychology Midterm ExamChapter 2: Data, Methods, &amp; Tools Personality-Relevant Measures - goals of science: o to make accurate predictions about future o create language to allow for single understanding o test hypotheses w/ dif
NYU - PSYCH - V89.-0030-
Chapter 3Types and Traits Summary: Personality types refer to discrete categories of people that have similar features of characteristics (physically, psychologically, or behaviorally) -One of the most important typologieshas grouped ppl into introverts
NYU - PSYCH - V89.-0030-
Common Features of Trait Theories Generality and Stability of Traits: Trait theorists all use consistencies in an individuals behavior and explain why persons respond in different ways to the same stimulus All differentiate between relatively superficial
NYU - PSYCH - V89.-0030-
Chapter 4 Traits, Situations and the Personality Paradox -People do not show consistent results of behavior across a variety of different situations. -Because of this personality paradox, researchers could either say that the the situation was just someth
NYU - PSYCH - V89.-0030-
CHAPTER 5 Part 1 (pgs. 95 110) HEREDITY AND PERSONALITY Behavioral Genetics rapidly growing field that studies the role of genes in social behavior and personality. Genetic Bases of Personality The Human Genome: The Genetic Heritage o Inside DNA: The Basi
NYU - PSYCH - V89.-0030-
Personality notes Chapt 5 110-122Taken collectively, the findings support the view that genetic factors play a significant role in personalityboth in traits measured by the big 5, as well as if then behavioral signatures. Plomin and colleagues, criticall
NYU - PSYCH - V89.-0030-
Chapter 6 Textbook Brain Asymmetry: -Use EEG to determine use of right and left side of brain Behavioral Inhibition System: -Contemplate before taking action Behavioral Activation System: -Activates direction towards desirable goals Left-side active brain
NYU - PSYCH - V89.-0030-
Chapter 7: Psychodynamic Theories Freuds Conceptions Before Freud, peoples behavior was believed to be under their conscious and rational control. Freud compared personality to an iceberg: only the tip shows overtly and the rest lies below. People are dri
NYU - PSYCH - V89.-0030-
Personality Chapter 8 Notes Freudian Psychology - Goal: To help the person to reveal unconscious motives, conflicts, and other dynamics. - Objective: Uncover disguises and defenses, to read the symbolic meanings of behaviors, and to find the unconscious m
NYU - PSYCH - V89.-0030-
Personality Textbook Chapter 8 (195-end)Psychodynamic Processes: Anxiety and the Unconscious Anxiety: originally seen as the emotional fear triggered when unacceptable impulses begin to push themselves into consciousness. Three elements found in experien
NYU - PSYCH - V89.-0030-
Erik Erikson o Psychosocial theory of personality development 8 Stages of Development Development is a life-long process (as compared to Freud, whose stages dealt with psychosexual stages and ended at Optimal Outcome basic trust and optimism sense of con
NYU - PSYCH - V89.-0030-
Chapter 9 (Pages 209-221) POST-FREUDIAN PSYCHODYNAMICS (PD) Neo &amp;/or Post (Freudians) or Ego psychologists are all the same thing-People who took Freuds PD and molded the focus and shape in crucial ways. (A lot of them left out the sexual instincts of the
NYU - PSYCH - V89.-0030-
Behavioral Conceptions Introduction Focus on the level of learning through conditioning Began with the study of learning and performance in lower animals in highly controlled lab situations Psychologists at this level studied the learning mechanusms thoug
NYU - PSYCH - V89.-0030-
Analyzing and modifying behaviorBehavioral approaches focus on the specific external conditions and learning processes that might govern his or her behavior Case Example: Conditions Controlling Gary W.s Anxiety focus on his behavior in relation to stimul
NYU - PSYCH - V89.-0030-
Intro to phenomenological-humanistic level At the phenomenological humanistic level the goal is to connect with the individuals own inner psychological experiences as perceived and understood by that person Questions: How do we see and experience ourselve
NYU - PSYCH - V89.-0030-
The Internal View chapter 13Exploring internal experience Rogers believed the thereapist enters the internal world of the clients perceptions not by introspection but by observation and inference Why Self Matters: Consequences of Self-discrepencies Conte
NYU - PSYCH - V89.-0030-
Chapter 14: Pgs. 349 to 366 DEVELOPMENT OF THE SOCIAL COGNITIVE LEVEL Historical Roots:Social cognitive approach to personality began in the late 1960s - conceived by many psychologists who were frustrated by limitations of early theories Personality was
NYU - PSYCH - V89.-0030-
Personality Assessment social cognitive theories and research influenced both personality assessment and therapies aimed at personality change. Social cognitive assessment is: 1. Assessment is specific, focused on specific cognitions, feelings and behavio
NYU - PSYCH - V89.-0030-
Ch.16: The Personality System: Integrating the Levels Trait-Dispositional Level - Broad traits/Behavior tendencies also called supertraits o Ex: some ppl perceived as distinctly more social than others - Ifthen behavioral signatures: ppl are consistent in
NYU - PSYCH - V89.-0030-
Chapter 18: Personality in its Social Context and Culture Culture and Personality - trait researchers are trying to map the big ve dimensions across all cultures to show that they are applicable to all people. This research has shown that there are overal
NYU - PSYCH - V89.-0030-
5/2/2010 6:57:00 PMChapter Summaries!Okay kids here are the textbook readings. Hopefully I will be sent more for Chap. 6 and 15 to pass on to you. For now, this is it! Enjoy!Chapter 6 (Part 2 of 2)Brain Asymmetry and Personality Differences People dif
NYU - PSYCH - V89.-0030-
Woah! Shes got Personality! Personality is not equal to Charisma Also related to Developmental, Abnormal, Clinical, Social, Sociology, Neuroscience, Genetics. Big Connection to other elds. Different versions of you expressed in that context 1. In some res
NYU - PSYCH - V89.-0030-
Are there constituent parts to personality that are fundamental to human nature?Fundamental Human Needs/ Motivations1. Human Connection - Warmth Belonging a. Need of a little child for some degree of cuddling, soothing. Non-harsh interaction with other
NYU - PSYCH - V89.-0030-
Jan 27thFREUD CONTINUED.Constancy Principle In spite of urges and the aim of instincts to gain pleasure and release, the constancy principle aims to bring all tension to zero. Aim of psychic system is tension reduction. How do you reduce tension when th
NYU - PSYCH - V89.-0030-
February 1stFreud Continued, Part 2.- Set in concrete during 5 years of life, not inuenced by anything that happens subsequently - Dreams are strange - You can be both yourself and your father at the same time - You can be both present and not present a
NYU - PSYCH - V89.-0030-
February 3rd Sullivan Self SystemSelfSignicant Other- Form a representation of self. - You are also mentally representing the relationship. - Specics learned. like how mother reacts when you cry. - Unique Dynamic Interplay - Learning how to interact wi
NYU - PSYCH - V89.-0030-
February 8th Sullivan continued.Prototaxic - raw, baby talk, no shared meaning Parataxic - rudimentary symbol systems Syntaxic - understand same words, shared meanings 1. From Sullivans point of view, the prototaxic stage is completely outside of awarene