Review_2010S

Review_2010S - Review Final Exam: Time: 3:20-5:20pm, May 7,...

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eview Review inal Exam: ± Final Exam: ² Time: 3:20-5:20pm, May 7, 2010 ocation: EE 170 ² Location: EE 170 ± Coverage: ² Chap. 6 (Part II), 7, 8, 11, 13, 15-16 1
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h t 7 I t I t Chapter 7 Intercompany Inventory ± Topics: ² ownstream / upstream sales Downstream / upstream sales eq irement: ± Requirement: ² Eliminating entries (use the templates provided Chapter 7 Day 2 slides) in Chapter 7 Day 2 slides) 6 Year of sale ears after sale 2 6 Years after sale
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hapter 8 Intercompan Bonds Chapter 8 Intercompany Bonds ± Topics: ² bonds issued directly to affiliate ² constructive retirement of debt ± Requirement: ² Journal entries ² Eliminating entries ² Basic concepts 3
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ey aspects of journal entries Key aspects of journal entries ± Bond Issuer ² Record bond issuance ² Record interest expense ² Amortize bond premium/discount if any 6 Amortization goes through either “premium on bond payable” or “discount on bond payable” ± Bond investors (bondholders) ² Record bond investment
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Review_2010S - Review Final Exam: Time: 3:20-5:20pm, May 7,...

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