Intermediate Accounting II Flashcards

Decks in this Class (44):

• Chapter 12 Parta Investments

  Chapter 12 PartA Investments

  Sample Cards:

  what kind of gains are recorded in i s f,

  in htm bonds what kind of gains and loss,

  when the market rate is less than the no
  33 Cards
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• Chapter 12 Parta Problems Investments

  Chapter 12 PartA Problems Investments

  Sample Cards:

  problem 12 1 purchased a long term inves,

  problem 12 2 purchased short term invest,

  problem 12 3 purchased long term investm
  3 Cards
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• Chap 12 Part B Investments

  Chap 12 Part B Investments
  0 Cards
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• Chap 12 Part B Problems Investments

  Chap 12 Part B Problems Investments
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• Chap 13 Part A Current Liabilities

  Chap 13 Part A Current Liabilities

  Sample Cards:

  what is a liability,

  is a liability a contractual future cash,

  what is a current liability
  13 Cards
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• Chap13 Part A Problems Current Liabiliti

  Chap13 Part A Problems Current Liabilities

  Sample Cards:

  problem 13 1 blanton borrowed 14 million,

  brief exercise 13 6 on december 12 2018,

  problem 13 3 nevada harvester 12 31 18 b
  4 Cards
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• Chap 13 Partb Contingencies

  Chap 13 PartB Contingencies

  Sample Cards:

  what is a contingency,

  an existing condition situation or set o,

  for a loss contingency when must the eve
  34 Cards
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• Chap13 Part B Problems Contingencies

  Chap13 Part B Problems Contingencies

  Sample Cards:

  brief exercise 13 12right medical introd,

  exercise 13 20 classical tool makers inc,

  exercises 13 21 22 erismus inc 12 31 18
  5 Cards
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• Chap14a Long Term Debt

  Chap14A long term debt
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• Chap14a Problems Long Term Debt

  chap14A Problems long term debt
  0 Cards
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• Chap14b Bonds And Lt Notes

  Chap14B Bonds and LT Notes

  Sample Cards:

  why would a firm pay debt off early 3 re,

  how does a company pay off bonds early 2,

  how is early extinguishment of bonds rec
  27 Cards
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• Chap14b Problems Bonds And L T Notes

  Chap14B Problems Bonds and L-T Notes

  Sample Cards:

  problem 14 18 slightly modified the long,

  exercise 14 261 1 2018 madison issued 40,

  exercise 14 26 modified 1 1 2018 madison
  4 Cards
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• Chapt 15a Leases

  chapt 15A leases

  Sample Cards:

  a lessee can have what 2 types of leases,

  a lessor can have what 2 types of leases,

  many contracts are formulated outwardly
  37 Cards
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• Chapt 15a Lease Problems

  chapt 15A lease problems

  Sample Cards:

  exercise 15 1 2 corinth co leased non sp,

  on january 1 2018 sans serif publishers,

  exercise 15 7 edison leasing leased high
  15 Cards
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• Chap 15b Leases

  chap 15B leases

  Sample Cards:

  the company has to reassess and adjust t,

  at time of remeasuring lease what two th,

  who is allowed to reassess the lease
  15 Cards
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• Chap 15b Lease Problems

  chap 15B lease problems

  Sample Cards:

  exercise 15 24 situation 2finance lease,

  exercise 15 24 situation 2finance lease,

  what are the je for lease with residual
  4 Cards
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• Chap 15c Lease

  chap 15C lease

  Sample Cards:

  what is a nonlease component,

  what is a lease component that is added,

  what are the initial direct costs
  15 Cards
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• Chap 15c Lease Problems

  chap 15C lease problems

  Sample Cards:

  brief exercise 15 17on january 1 2018 ja,

  exercise 15 32 slightly modified relevan
  2 Cards
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• Chapter 16 Income Taxes 1st Class Notes

  Chapter 16 income taxes 1st class notes

  Sample Cards:

  because of the different set of rules ga,

  what do temporary differences create,

  what do revenue earned not yet collected
  10 Cards
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• Chapter 16 Income Taxes 1st Class Proble

  Chapter 16 income taxes 1st class problems

  Sample Cards:

  exercise 16 3 modified for new tax law a,

  problem 16 1alsup consulting earns servi,

  brief exercise 16 4in 2018 ryan manageme
  4 Cards
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• Chapter 16 Income Taxes 2nd Class Notes

  chapter 16 income taxes 2nd class notes

  Sample Cards:

  why might a deferred tax asset not be re,

  what is a valuation allowance,

  how do the valuation allowance affect th
  14 Cards
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• Chapter 16 Income Taxes 2nd Class Proble

  chapter 16 income taxes 2nd class problems

  Sample Cards:

  brief exercise 16 6 at the end of the 20,

  exercise 16 18 the following information,

  brief exercise 16 10j matt inc had preta
  4 Cards
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• Chapter 16 Income Taxes 3rd Class Notes

  chapter 16 income taxes 3rd class notes

  Sample Cards:

  when do you have negative taxable income,

  nol carryforward creates what,

  when is the tax benefit of a nol recogni
  14 Cards
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• Chapter 16 Income Taxes 3rd Class Proble

  Chapter 16 income taxes 3rd class problems

  Sample Cards:

  external exercise not in your textbook d,

  during 2021 its first year of operations,

  exercise 16 29 modified delta catfish co
  3 Cards
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• Chapt 17 Pension And Other Post Retireme

  Chapt 17 Pension and Other Post-retirement Benefits

  Sample Cards:

  a pension may be a qualified plan becaus,

  plans that qualify for favorable tax tre,

  in a qualified plan an employers gets an
  84 Cards
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• Chap17 Pensions 1st Class Notes

  chap17 pensions 1st class notes

  Sample Cards:

  what does a money purchase plan do,

  what does thrift plans and 401k plans do,

  what does a profit sharing plan do
  27 Cards
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• Chapt 17 First Class Pensions Problems

  chapt 17 first class pensions problems

  Sample Cards:

  problem 17 2 slightly modified sachs bra,

  problem 17 2 slightly modified sachs bra,

  exercise 17 6pension data for millington
  4 Cards
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• Chapter 17 Pensions 2nd Class Notes

  Chapter 17 pensions 2nd class notes

  Sample Cards:

  pension expense explains the changes in,

  what are the 5 elements that makes up an,

  accounting for prior service costs
  9 Cards
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• Chapter 17 Pensions 2nd Class Problems

  chapter 17 pensions 2nd class problems

  Sample Cards:

  problem 17 2 extended sachs brands defin,

  problem 17 2 extended and modified sachs,

  problem 17 2 extended and modified angel
  3 Cards
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• Chapter 17 Pension 3rd Class Notes

  chapter 17 pension 3rd class notes

  Sample Cards:

  requires that we use the same rate the r,

  what does ifrs say about the interest ra,

  how is ifrs different in regards to gain
  6 Cards
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• Chap 18 Part A Shareholders Equity

  chap 18 part A shareholders equity

  Sample Cards:

  what are the 4 items that make up equity,

  how is cumulative preferred stock classi,

  par value used to represent what
  75 Cards
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• Chap 18 Part A Shareholders Equity Probl

  chap 18 part A shareholders equity problems

  Sample Cards:

  label as n i or oci1 increase in fair va,

  stock issuance w par value exercise 18 4,

  exercise 18 4 modified wright medical gr
  4 Cards
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• Chapter 18 Part B Shareholders Equity

  Chapter 18 Part B Shareholders Equity

  Sample Cards:

  in ifrs preferred stock is calle,

  what are retained earnings,

  in ifrs common stock is called
  53 Cards
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• Chapter 18 Part B Problems Shareholders

  Chapter 18 Part B Problems Shareholders Equity

  Sample Cards:

  brief exercise 18 5horton industries sha,

  brief exercise 18 7the jennings group re,

  exercise 18 19on april 1 core technologi
  4 Cards
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• Chap 19a Share Based Compensation And Ep

  Chap 19A share based compensation and EPS

  Sample Cards:

  what are the 3 share based compensation,

  why do firms give stock as employee comp,

  when employees have restricted stock do
  38 Cards
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• Chap19a Problems Share Based Compensatio

  Chap19A problems share based compensation and EPS

  Sample Cards:

  exercise 19 2on 1 1 2018 vki corp awarde,

  problem 19 2as part of its executive com,

  problem 19 2 extended as part of its exe
  6 Cards
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• Chap19 B Share Based Compensation And Ep

  Chap19 B share based compensation and EPS

  Sample Cards:

  why is eps important,

  what is the basic eps formula,

  t feps tells us how much of a claim on e
  25 Cards
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• Chap19 B Problems Share Based Compensati

  Chap19 B problems share based compensation and EPS

  Sample Cards:

  basic epshomework problem 19 101 find ba,

  stanley department stores reported net i,

  problem 19 18on 1 1 2018 canaday corpora
  3 Cards
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• Chap20a Accounting Changes

  Chap20A Accounting Changes

  Sample Cards:

  what are the 2 approaches for accounting,

  what are the 3 different kinds of accoun,

  what is the benefit to taking a prospect
  13 Cards
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• Chap 20a Problems Accounting Changes

  Chap 20A Problems Accounting Changes

  Sample Cards:

  problem 20 5 fantasy fashions changed fr,

  problem 20 2 pyramid construction co sta
  2 Cards
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• Chap20b Accounting Errors

  Chap20B Accounting Errors
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• Chap20 B Problems Accounting Errors

  Chap20 B Problems Accounting Errors
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• Chap 21 Statement Of Cash Flows

  chap 21 statement of cash flows

  Sample Cards:

  how does ifrs differ in cash flow statem,

  what are cash flows from financing activ,

  what is the structure of the cash flow s
  21 Cards
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• Chapt 21 Problems Statement Of Cash Flow

  chapt 21 problems statement of cash flows

  Sample Cards:

  exercise 21 13rapid pac inc collects the,

  horton housewares accounts receivable de,

  laroe lawns inventory increased during t
  4 Cards
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