Ch16kieso

# Ch16kieso - CHAPTER 16 Dilutive Securities and Earnings Per...

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Unformatted text preview: CHAPTER 16 Dilutive Securities and Earnings Per Share ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Convertible debt and preferred stock. 1, 2, 3, 4, 5, 6, 7 1, 2, 3 1, 2, 3, 4, 5, 6, 7, 8, 23, 24 2 1 2. Warrants and debt. 2, 3, 8, 9 4, 5 7, 8, 9, 26 1 1, 3 3. Stock options. 1, 10, 11, 12, 13, 14 6 10, 11, 12 1, 3 2, 4 4. Earnings Per Share (EPS) terminology. 17, 22, 23, 25 13 6 5. EPSDetermining potentially dilutive securities. 17, 18, 19, 20 10, 11, 12 20, 21, 25 4 5, 7 6. EPSTreasury stock method. 21 26 5 5, 7 7. EPSWeighted average computation. 15, 16 8, 9 13, 14, 15, 16, 19 4, 5, 6, 7, 8, 9 8. EPSGeneral objectives. 24 7, 13 5, 6, 7 9. EPSComprehensive calculations. 17, 18, 19, 20, 21, 22, 23, 24, 26 6, 7, 8 10. EPSContingent shares. 25 *11. Restricted stock, Stock appreciation rights. 26 14, 15 27, 28, 29 8 *This material is dealt with in an Appendix to the chapter. 16-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Brief Exercises Exercises Problems 1. Describe the accounting for the issuance, conversion, and retirement of convertible securities. 1, 2 2, 3, 4, 5, 6 1, 2 2. Explain the accounting for convertible preferred stock. 3 22, 23 3. Contrast the accounting for stock warrants and for stock warrants issued with other securities. 4, 5 1, 7, 8, 9 1 4. Describe the accounting for stock compensation plans under generally accepted accounting principles. 6, 7, 8 10, 11, 12 1, 3 5. Discuss the controversy involving stock compensation plans. 6. Compute earnings per share in a simple capital structure 9, 13 13, 14, 15, 16, 17, 18, 19 5, 8 7. Compute earnings per share in a complex capital structure. 10, 11, 12 20, 21, 22, 23, 24, 25, 26 4, 6, 7 *8. Explain the accounting for various share-based compensation plans. 14, 15 27, 28, 29 *9. Compute earnings per share in a complex situation. 16-2 ASSIGNMENT CHARACTERISTICS TABLE Ite m Description Level of Difficul ty Time (minut es) E16-1 Issuance and conversion of bonds. Simple 1520 E16-2 Conversion of bonds. Simple 1520 E16-3 Conversion of bonds. Simple 1020 E16-4 Conversion of bonds. Moderate 1520 E16-5 Conversion of bonds. Simple 1020 E16-6 Conversion of bonds. Moderate 2535 E16-7 Issuance of bonds with stock warrants. Simple 1015 E16-8 Issuance of bonds with detachable warrants. Simple 1015 E16-9 Issuance of bonds with warrants. Moderate 1520 E16-10 Issuance and exercise of stock options. Moderate 1525 E16-11 Issuance, exercise, and termination of stock options. Moderate 1525 E16-12 Issuance, exercise, and termination of stock options. Moderate 2030 E16-13 Weighted average number of shares. Moderate 1525 E16-14 EPS: Simple capital structure. Simple 1015 E16-15 EPS: Simple capital structure. Simple 1215 E16-16 EPS: Simple capital structure. Simple 1015 E16-17 EPS: Simple capital structure. Simple 2025 E16-18 EPS: Simple capital structure.EPS: Simple capital structure....
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## This note was uploaded on 01/20/2012 for the course ACCT 407 taught by Professor Price during the Spring '11 term at Jones Intl..

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Ch16kieso - CHAPTER 16 Dilutive Securities and Earnings Per...

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