BMGT 311 STUDY SHEET EXAM 2 - Journal entries for...

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BMGT 311 STUDY SHEET EXAM 2 Chap 19 Interperiod Income Tax Allocation Compute taxable income from pretax financial income and differences Illus 19A-1 Table of future taxable and deductible amounts Illus 19A-3 Journal entries pages 995/998 Financial statement presentation page 1000 Terminology: Temporary difference Taxable temporary difference Deductible temporary difference NOL carryback and carryforward Valuation allowance Chap 20 Pensions (pages 1050 – 1062) Defined contribution vs defined benefit
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Unformatted text preview: Journal entries for each (compute pension expense) Terminology: Funding Vesting Chap 21 Leases (pages 1116 – 1135) and (1142 – 1144) Lessee: Operating vs capital -- conditions (p. 1121) and J/E Amortization schedule Lessor: Operating vs direct financing vs sales type -- conditions (p. 1131) and J/E Amortization schedule Terminology: Executory costs Bargain purchase option Interest rate to use for lessee and for lessor...
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