Final exam overview - Contingency Gain contingency vs. Loss...

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Format of the final exam: 40 Multiple choice questions and Three problems Of 40 multiple choice questions, 25 questions will cover from Ch.10 to Ch.15. Contents overview – Ch.10 ~ Ch.15 1. Ch.10 Exchange of Non-monetary assets Capitalization vs. Periodic expense Capitalization of interest expense 2. Ch. 11 Depreciation methods Change in estimation 3. Ch.12 Classification of intangible assets Impairment test of different type of intangible assets 4. Ch.13 Classification of current liability – Short-term obligation refinanced by long-term debt
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Unformatted text preview: Contingency Gain contingency vs. Loss contingency Warranty liability and premium liability. 5. Ch.14 Gain or loss from a retirement of bond payable Interest expenses and accrued interest expenses Bond pricing and amortization of premiums or discount on bond payable 6. Ch.15 Accounting for treasury stock transactions Different types of dividends: Cash dividend, stock dividend (small stock dividend and large stock dividend), property dividend, and liquidating dividend Calculation of dividend payment for common stock shareholders and preferred stock shareholders Good luck!!...
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This note was uploaded on 01/18/2011 for the course ACC 5110 taught by Professor Lee during the Winter '10 term at Wayne State University.

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Final exam overview - Contingency Gain contingency vs. Loss...

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