SIMULATION

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SIMULATION Powered By Docstoc
					SIMULATION    TOPIC          ELEMENTS (TABS)               KIESO 12/E
                                                           CHAPTER
                          Valuation
                          Amortization
                          Journal Entries                      14
    1          Bonds
                          Communication (effective
                          interest)
                          Research (extinguishment)
                          Revenue Test
                          Income Test
                          Asset Test
                          Reportable Segments
             Segment      Minimum Test                         24
    2
             Reporting    Communication (purpose of
                          segment reporting)
                          Research (determine if
                          enough segments have been
                          identified.)
                          Concepts (GAAP Hierarchy),
                          Journal Entries, Calculations,
                          Communication
               Basic
    3                     (Revenue/Expense                  2,3,8 & 18
              Concepts
                          Recognition), Research
                          (Revenue Recognition - right
                          of return)
                          Valuation (with detachable
                          warrants)
                          Amortization
    4          Bonds      Journal Entries                     14, 16
                          Communication (effective
                          interest)
                          Research (extinguishment)
                          Concepts, Journal Entries,
                          Calculations,
               Error      Communications (explain              22
    5
             Correction   inventory errors), Research
                          (Def. of Error, Approp.
                          Disclosure)
                          Concepts, Calculations,
                          Classification/Disclosure,
                          Communication (explain
             Accounting   disclosure and calculation for       22
    6
              Changes     dep. Change), Research (pro-
                          forma disclosures?)
                   Calculations (PV MLP;
                   Amortization Table), Journal
                   Entries,
7    Leases        Classification/Disclosure,         21
                   Communications(Lease
                   Capitalization Criteria),
                   Research (lease disclosures)
                   Concepts, Calculations (Cash
                   flow from operations - direct
     Statement     method), Communication
8    of Cash       (explain purpose / major           23
     Flows         categories of SCF), Research
                   (classify proceeds from AFS
                   securities)
                   Temp./Perm Diff., Deferred
                   Tax Schedule, Calculate
                   Taxable Income, Journal
     Deferred
9                  Entries, Disclosures,              19
     Tax
                   Communication (explain
                   effects of change in tax rate),
                   Research (tax rate changes.)
                   Classification, Journal
                   Entries, Schedule,
                   Communication (Equity              17
10   Investments
                   Method), Research
                   (Dividends Received on
                   Trading Securities)
                   Concepts LIFO, FIFO, $
                   Value LIFO), Journal
                   Entries, Schedule Ending
                   Inv., Schedule CofGS,             8&9
11   Inventory
                   Errors, Communication
                   (explain treatment for Inv.
                   Error), Research (Definition
                   of Inv.)
                   Concepts, Allocation of
                   lump-sum purchase,
     Fixed         Depreciation, Disposal,           10, 11
12
     Assets        Exchange, Communication
                   (explain exchanges),
                   Research (impairment)

				
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posted:8/26/2011
language:English
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