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Review For Final Exam(Section1) Spring 11

Review For Final Exam(Section1) Spring 11 - Studying •...

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Review For Final Exam ACCT 405
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When, Where and What When: Monday, May 2 nd , 2 pm Where: Usual Room How long: 2 hours What do you need: pencils and calculator Graphing calculators are NOT allowed Financial calculators are permitted
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Format of Exam 15 multiple choice questions (a mix of definition-based and word problem-based problems, weighted more to word problem-based) 3 written word problems - short to moderate length
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What to Focus on When Studying Know how to account for stock options Know how to account for restricted stock Know about bond investments including discount and premium amortization
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What to Focus on When Studying Know about differences between available-for- sale, trading and held-to-maturity securities Know about installment sales method Know about dilutive securities and how to compute basic EPS and diluted EPS
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What to Focus on When
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Unformatted text preview: Studying • Question on International Insight textboxes from ch. 21 and ch. 23 • Know how to determine the components of income tax expense– current tax expense and deferred tax expense (benefit) • Know about deferred tax assets and liabilities What to Focus on When Studying • Know how to do percentage of completion method • Know how to account for operating and capital leases from lessee and lessor points of view • Know Direct method of SCF What to Focus on When Studying • Know about 3 classifications of SCF • Know how to compute pension expense • Know Indirect method of SCF What to Focus on When Studying • Know about preferred stock features • Know about differences between taxable and financial income and how to reconcile the two • Know about securities fair value adjustment...
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