SCHAUM’S OUTLINE OF THEORY AND PROBLEMS OF INTERMEDIATE ACCOUNTING II Second Edition BARUCH ENGLARD, M.S., M.B.A., CPA Associate Professor of Accounting The College of Staten Island The City University of New York SCHAUM’S OUTLINE SERIES New York Chicago San Francisco Lisbon London Madrid Mexico City Milan New Delhi San Juan Seoul Singapore Sydney Toronto Copyright © 2007, 1992 by The McGraw-Hill Companies, Inc. All rights reserved. Manufactured in the United States of America
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Chapter 12 1P. |$ in millions| Investment in bonds (face amount)|80|| Discount on bond investment||14| Cash price of bonds||66| Cash at .04 x $80 million|3.2|| Discount on bond investment|0.1|| Interest revenue at .05 x $66||3.3| Cash at .04 x $80 million|3.2|| Discount on bond investment|0.11|| Interest revenue at .05 x ($66 + .1)||3.31| Fuzzy Monkey| Book Value| December 31, 2011| Investment in bonds|$80.00M|| Less: Discount on bond investment ($14 - .1 - .11M)|13
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E 17-1 a.) 1.Trading d.) 2.Available-for-Sale b.) 2. Available-for-Sale e.) 3. Held-to-Maturity c.) 1.Trading f.) 2. Available-for-Sale E 17-2 Held-to-Maturity Securities 300,000 Cash 300,000 Cash (10% x 300,000) 30,000 Interest Revenue 30,000 Cash 30,000 Interest Revenue 30,000 E 17-9 a.)Fair Value Adjustment 1,300 Unrealized Holding Gain or Loss 1,300 b.) Current Assets Available-for-Sale Securities 54,500 c.) Cash 15,000
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1/3 The Institute of Chartered Accountants of India INTERMEDIATE (INTEGRATED PROFESSIONAL COMPETENCE) EXAMINATION / ACCOUNTING TECHNICIAN EXAMINATION - MAY 2014 CANDIDATE DETAILS Name of Candidate : SWEETY AGARWAL DOB: 23/08/1994 Registration No : ERO0183077 Applied Date: 23/02/2014 Medium Opted : English Gender : Female E Mail : radhasurana8@gmail.com Control No: 4285300 Landline No: - Exam Applied : Intermediate (IPCE) Both Groups Examination Centre : Kolkata III Center Code: 309 Mobile
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ACCOUNTING 320B INTERMEDIATE ACCOUNTING II SYLLABUS - Fall 2014 Instructor: Dr. N.J. Kim, CPA Office: ST 612 Office Hours: TR 8:35 – 9:40 am & R 4:00 – 6:00 pm Phone: (323) 343-2840 Email: nkim2@calstatela.edu Instructional Web site: http://instructional1.calstatela.edu/nkim2/ Connect URL: http://connect.mcgraw-hill.com/class/sec-3 Textbook: Intermediate Accounting, 7th Edition, Spiceland, Sepe and Nelson, McGraw-Hill, ISBN-9780078025327 (Hard copy, Volume II, or e-book with CONNECT
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HOLY FAMILY UNIVERSITY SCHOOL OF BUSINESS ADMINISTRATION AND EXTENDED LEARNING INTERMEDIATE ACCOUNTING I Semester: Fall 2014 August 27, 2014 – December 17, 2014 Course: ACCT 307 Intermediate Accounting I Credits: (3) Credit Hours Prerequisites: ACCT 206 Location: Woodhaven, Room 4 Days/Times T/TH (8:00am–9:30am) Instructor: Stephen B. Bates MBA, CPA, CGMA Office: Aquinas Hall, Rm
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Intermediate Accounting 2 Week 2 - Answer Marks will be awarded with logical argumentation and appropriate presentation of the answers. Answer to question 1 1 Definition of liability: A present obligation arising from a past event, the settlement of which is expected to result in an outflow of resources embodying benefits (i.e. usually a cash payment) There are two types of event creating obligation a) Legal – arises from the conclusion of legal contract, legislation or other operation of law
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the institute of cost accountants of india(ICAI) (A Statutory body under an act of parliament) SYLLABUS 2012 STRUCTURE & contents Evaluation Synthesis ANALYSIS ANALYSIS APPLICATION APPLICATION COMPREHENSION COMPREHENSION COMPREHENSION KNOWLEDGE KNOWLEDGE KNOWLEDGE LEVEL A LEVEL B LEVEL C FOUNDATION COURSE - Syllabus 2012 the institute of cost accountants of india(ICAI) (A Statutory body under an act of parliament)
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Transcript Data STUDENT INFORMATION Curriculum Information Current Program Bachelor of Sci/Master of Sci College: The Peter J. Tobin Coll of Bus Major: Accounting ***This is NOT an Official Transcript*** DEGREES AWARDED Sought: Bachelor of Degree Date: Science Curriculum Information Primary Degree Major: Accounting Attempt Passed Earned GPA Hours Hours Hours Hours Institution: 64.000 61.000 61.000 Quality GPA Points 52.000 202.90
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100Y1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 RSM 219H1 Term Course Title S Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y F F F F F F F F F F F F Introduction to Financial Accounting Introduction to Management Introduction to Management Introduction to Management Introduction to Management Introduction to Management Introduction to Management Introduction to Management Introduction to Management Introduction to Management Introduction
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