- decks
- flashcards
- learners
Decks in this class (13)
Bonds
Issuance of bond at par borrower 1,
Issuance of bond at par investor 2,
Bonds issued at a discount borrow...
14
cards
Stock Options
Exercise of options 1,
Expiration of options 2,
Expiration of remaining options 3
4
cards
Stock Dividends
Treatment of small stock dividend...,
Treatment of large stock dividend...,
Treatment of large stock dividend...
3
cards
Distributions to Shareholders
Date of declaration 1,
Date of record 2,
Date of payment 3
5
cards
Accounting for Stock Issuance
Sale of stock subscriptions 1,
Collection of subscriptions 2,
Issuance of stock previously subs...
4
cards
Treasury Stock (Par Value Method (5%) vs Cost Method (95%))
In treasury stock transactions 1,
Original issue par legal and cost...,
Buy back above issue price par le...
6
cards
Investments
Unrealized losses on trading secu...,
Unrealized gains on trading secur...,
Unrealized losses on available fo...
7
cards
Revenue Recognition
Percentage of completion method e...,
Completed contract method entry 2
2
cards
Income Taxes
Operating loss carry back benefit 1,
Operating loss carry forward bene...
2
cards
Consolidation
Consolidation workpaper eliminati...,
Eliminate 100 of intercompany pay...,
Eliminate 100 of intercompany inv...
5
cards
Foreign Currency Transactions and Translations
Transaction date 1,
Balance sheet date 2,
Settlement date 3
3
cards
Non Monetary Exchanges
Exchanges having commercial subst...
1
cards
Partnerships
New partner contributions recorde...
1
cards
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FAR Journal Entries
- Class purpose General learning
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