# Ch_16 - CHAPTER 16 Dilutive Securities and Earnings Per...

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16-1 CHAPTER 16 Dilutive Securities and Earnings Per Share ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Convertible debt and preferred stock. 1, 2, 3, 4, 5, 6, 7 1, 2, 3 1, 2, 3, 4, 5, 6, 7, 8, 23, 24 21 2. Warrants and debt. 2, 3, 8, 9 4, 5 7, 8, 9, 26 1 1, 3 3. Stock options. 1, 10, 11, 12, 13, 14 6 10, 11, 12 1, 3 2, 4 4. Earnings Per Share (EPS) —terminology. 17, 22, 23, 25 13 6 5. EPS—Determining potentially dilutive securities. 17, 18, 19, 20 10, 11, 12 20, 21, 25 4 5, 7 6. EPS—Treasury stock method. 21 26 5 5, 7 7. EPS—Weighted average computation. 15, 16 8, 9 13, 14, 15, 16, 19 4, 5, 6, 7, 8, 9 8. EPS—General objectives. 24 7, 13 5, 6, 7 9. EPS—Comprehensive calculations. 17, 18, 19, 20, 21, 22, 23, 24, 26 6, 7, 8 10. EPS—Contingent shares. 25 *11. Restricted stock, Stock appreciation rights. 26 14, 15 27, 28, 29 8 *This material is dealt with in an Appendix to the chapter.

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16-2 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Brief Exercises Exercises Problems 1. Describe the accounting for the issuance, conversion, and retirement of convertible securities. 1, 2 2, 3, 4, 5, 6 1, 2 2. Explain the accounting for convertible preferred stock. 3 22, 23 3. Contrast the accounting for stock warrants and for stock warrants issued with other securities. 4, 5 1, 7, 8, 9 1 4. Describe the accounting for stock compensation plans under generally accepted accounting principles. 6, 7, 8 10, 11, 12 1, 3 5. Discuss the controversy involving stock compensation plans. 6. Compute earnings per share in a simple capital structure 9, 13 13, 14, 15, 16, 17, 18, 19 5, 8 7. Compute earnings per share in a complex capital structure. 10, 11, 12 20, 21, 22, 23, 24, 25, 26 4, 6, 7 *8. Explain the accounting for various share-based compensation plans. 14, 15 27, 28, 29 *9. Compute earnings per share in a complex situation.
16-3 ASSIGNMENT CHARACTERISTICS TABLE Item Description Level of Difficulty Time (minutes) E16-1 Issuance and conversion of bonds. Simple 15–20 E16-2 Conversion of bonds. Simple 15–20 E16-3 Conversion of bonds. Simple 10–20 E16-4 Conversion of bonds. Moderate 15–20 E16-5 Conversion of bonds. Simple 10–20 E16-6 Conversion of bonds. Moderate 25–35 E16-7 Issuance of bonds with stock warrants. Simple 10–15 E16-8 Issuance of bonds with detachable warrants. Simple 10–15 E16-9 Issuance of bonds with warrants. Moderate 15–20 E16-10 Issuance and exercise of stock options. Moderate 15–25 E16-11 Issuance, exercise, and termination of stock options. Moderate 15–25 E16-12 Issuance, exercise, and termination of stock options. Moderate 20–30 E16-13 Weighted average number of shares. Moderate 15–25 E16-14 EPS: Simple capital structure. Simple 10–15 E16-15 EPS: Simple capital structure. Simple 12–15 E16-16 EPS: Simple capital structure. Simple 10–15 E16-17 EPS: Simple capital structure. Simple 20–25 E16-18 EPS: Simple capital structure. Simple 25–30 E16-19 EPS: Simple capital structure. Simple 10–15 E16-20 EPS with convertible bonds, various situations. Complex 20–25 E16-21 EPS with convertible bonds. Moderate 15–20 E16-22 EPS with convertible bonds and preferred stock. Moderate 20–25 E16-23 EPS with convertible bonds and preferred stock. Moderate 10–15 E16-24 EPS with options, various situations.

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## This note was uploaded on 01/31/2010 for the course ECON 136B taught by Professor Anderson during the Spring '08 term at UCSB.

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Ch_16 - CHAPTER 16 Dilutive Securities and Earnings Per...

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