Accountancy 422

Financial Accounting Research

 

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           SEC 

            Miami Library

            FASB Accounting Standards Codification--registration is free, but required.

       

        Earnings Per Share

                Ubbes solution

                Weighted Average Shares Exercise

                Weighted Average Shares Solution

                Supplemental EPS problem

                Solution for supplemental EPS problem

        Long Term Construction Contracts

                First Supplemental Long Term Construction Contract problem

                First Supplemental Long Term Construction Contract solution

                Second Supplemental Long Term Construction Contract problem

                Second Supplemental Long Term Construction Contract solution

        Taxes

                Deferred tax worksheet--Kinsey

                Carryback/Carryforward Solution

               First Supplemental tax problem

                Solution for first supplemental tax problem 

                Second Supplemental tax problem

                Solution for second supplemental tax problem

       Derivatives

                PowerPoint Notes

                Hedging Spreadsheet

                Derivative Flow Chart

                Supplemental Swap Problem

                Supplemental Swap Solution

                Supplemental Puts & Calls Problem

                Supplemental Puts & Calls Solution

         Pensions

                Template

               Pension Worksheet for 2004

               Pension Worksheet for 2005

                Corridor for 2006

                Pension Worksheet for 2006

                Corridor 2007

                Pension Worksheet for 2007

                Supplemental Pension Problem

                Solution for supplemental pension problem

                Supplemental corridor problem

                Supplemental corridor solution

        Leases

                Amortization schedule for lessee

                Journal Entry for Sales Type Lease

                Amortization schedule for sales type lease

                Amortization schedule for direct financing lease

                Classification of leases for lessors

                 Supplemental lease problems

                 Solution for supplemental lease problems

            Receivables and Impairments

                2002 aging schedule

                2003 aging schedule

                Impairment Triggering events

                Impairment under SFAS 144--flow chart

                Analysis of impairment of goodwill               

                Impairment under SFAS 142--first step

                Impairment under SFAS 142--second step

                Discontinued operation

            Statement of Cash Flows

                Vance Corporation Analysis

                Vance Corporation--entries

                Vance Corporation--Direct Method

                Vance Corporation--Indirect Method

                Cash from Operations

                Supplemental cash flow problem

                Supplemental cash flow solution

 

                Exam 1

                Exam 2