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Prin3memCUTS - an individual Make entry to record Pension...

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TO THE BEST OF MY UNDERSTANDING, THE FINAL IS SCHEDULED FOR WEDNESDAY, DECEMBER 16, 12:50pm IN LECTURE HALL SOUTH. ACC 203 EXAM #3 MEMO THIS EXAM IS NOT CUMULATIVE! ( ): NOTE TO BE ANNOUNCED THERE MAY % BE AS LITTLE AS 20 # : CONCEPTUAL QUESTIONS ON EXAM 3 Accounting for bonds. Price bonds (tables will be provided—the same ones used extensively in class) , make bond issuance entries, compute bond interest expense using the straight-line method, make bond interest journal entries. For bond journal entries, you will only need to know the case of bonds issued at discount (not at premium). WE CUT THIS TOPIC. IT WILL NOT BE ON THE EXAM! Accounting for pensions. Solve simplified problems like the ones we did in class (again making use of the tables) , computing pension obligation and expense for the first and second years that we employ an individual. Make entry to record Pension Expense and Pension Obligation.
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Unformatted text preview: an individual. Make entry to record Pension Expense and Pension Obligation. Stock issuances and cash dividends. Make entries for stock issuance and declaration and payment of cash dividends. Prepare Stockholder's Equity section of balance sheet. Stock dividends and stock splits. Show impacts of stock splits and dividends on Stockholders' Equity section. You will need to do this by making the entry, and also by illustrating how the SE section changes. Earnings per share. Compute simple EPS. Financial Statement Analysis. Compute ratios discussed in class: If it was on that sheet, you should be able to do it. Also understand P/E ratio and relationships between financial ratios (conceptual). A tour of the Cashflow Statement. Conceptual only: Understand how to read one, how cashflows can be manipulated, etc....
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