chapter_14 - CHAPTER 14 Corporations: Organization and...

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14-1 CHAPTER 14 Corporations: Organization and Capital Stock Transactions ASSIGNMENT CLASSIFICATION TABLE Study Objectives Questions Brief Exercises Exercises A Problems B Problems 1. Identify the major char- acteristics of a corpora- tion. 1, 2, 3, 4 1 2. Differentiate between paid-in capital and retained earnings. 5, 6, 8, 10, 11, 14, 15 2 3A, 4A 3B, 4B 3. Record the issuance of common stock. 7, 9, 11, 12 3, 4, 5 1, 2, 3, 6, 8 1A, 3A, 6A 1B, 3B, 6B 4. Explain the accounting for treasury stock. 7, 13, 14, 15 6 2, 4, 6, 8 2A, 3A, 6A 2B, 3B, 6B 5. Differentiate preferred stock from common stock. 16 7 2, 5, 6, 8 1A, 3A, 4A, 6A 1B, 3B, 4B, 6B 6. Prepare a stockholders’ equity section. 19 8 5, 7, 8, 9, 10 1A, 2A, 3A, 4A, 5A, 6A 1B, 2B, 3B, 4B, 5B, 6B 7. Compute book value per share. 17, 18 9 9, 11 3A, 5A 3B, 5B
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14-2 ASSIGNMENT CHARACTERISTICS TABLE Problem Number Description Difficulty Level Time Allotted (min.) 1A Journalize stock transactions, post, and prepare paid-in capital section. Simple 30-40 2A Journalize and post treasury stock transactions, and pre- pare stockholders’ equity section. Moderate 30-40 3A Journalize and post transactions, and prepare the stockholders’ equity section. Moderate 40-50 4A Journalize and post preferred stock transactions, and pre- pare stockholders’ equity section. Moderate 30-40 5A Prepare stockholders’ equity section. Simple 20-30 6A Prepare entries for stock transactions and prepare stock- holders’ equity section. Moderate 20-30 1B Journalize stock transactions, post, and prepare paid-in capital section. Simple 30-40 2B Journalize and post treasury stock transactions, and pre- pare stockholders’ equity section. Moderate 30-40 3B Journalize and post transactions, and prepare the stockholders’ equity section. Complex 40-50 4B Journalize and post preferred stock transactions, and pre- pare stockholders’ equity section. Moderate 30-40 5B Prepare stockholders’ equity section. Simple 20-30 6B Prepare entries for stock transactions and prepare stockholders’ equity section. Moderate 20-30
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BLOOM'S TAXONOMY TABLE 14-3 Correlation Chart between Bloom’s Taxonomy, Study Objectives and End-of-Chapter Exercises and Problems Study Objective Knowl- edge Comprehension Application Analysis Synthesis Evaluation 1. Identify the major charac- teristics of a corporation. Q14-4 BE14-1 Q14-1 Q14-2 Q14-3 2. Differentiate between paid-in capital and retained earnings. Q14-5 Q14-6 Q14-8 Q14-10 Q14-11 Q14-14 Q14-15 BE14-2 P14-3A P14-4A P14-3B P14-4B 3. Record the issuance of common stock. Q14-9 Q14-12 E14-8 Q14-7 BE14-3 BE14-4 BE14-5 P14-6B E14-1 E14-2 E14-3 P14-1A P14-6A P14-1B E14-6 4. Explain the accounting for treasury stock. Q14-13 BE14-6 E14-4 P14-2A P14-2B 5. Differentiate preferred stock from common stock. Q14-16 BE14-7 E14-5 6. Prepare a stockholders’ equity section. Q14-19 E14-10 BE14-8 E14-7 E14-9 P14-5A P14-5B 7. Compute book value per share. Q14-17 Q14-18 BE14-9 E14-11 Broadening Your Perspective Interpreting Finan- cial Statements Group Decision Exploring the Web Financial Reporting Comparative Analysis Communication Ethics Case
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14-4 ANSWERS TO QUESTIONS 1. (a ) S e p a r a t e le g a l ex i s t e n c e . A co r p o r a t
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This note was uploaded on 11/25/2010 for the course ACCT 212 taught by Professor Luna during the Spring '09 term at DeAnza College.

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chapter_14 - CHAPTER 14 Corporations: Organization and...

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