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- This pack of ACC 305 Week 2 Discussion Question 1 Earnings Management contains:
- Judgment Case 4-3 p. 225
- Business - Accounting
- ACC305 Intermediate Accounting I
- Required Readings
- a. Chapter 1: Environment and Theoretical Structure of Financial Accounting
- b. Chapter 2: Review of the Accounting Process
- c. Chapter 3: The Balance Sheet and Financial Disclosures
- Discussions
- FASB and Ethics. From Chapter 1 complete Research Case 1-3 (page 45) and Ethics Case 1-8 (page 46).
- Cash versus Accrual Financial Disclosures. From Chapter 2 answer Judgment Case 2-1 (page 109) and Judgment Case 3-6 (page 162).
- Quiz
- 1. Due Day 6. Week One Quiz. Complete the quiz on the assigned readings for the week.
- Assignments
- Week One Exercises.Complete these problems: E3-18 (Page 152), E3-20 (Page 152), and Judgment Case 3-5(Page 161).
- Week 2
- Required Readings
- a. Chapter 4: The Income Statement and Statement of Cash Flows
- b. Chapter 5: Income Measurement and Profitability Analysis
- Discussions
- Earnings Management. Complete Judgment Case 4-3 (page 225).
- Revenue Recognition. Complete Judgment Case 5-2 (page 291).
- Assignments
- Integrating Case. From Chapter 5 complete Integrating Case 5-23 on page 296
- E4-16, E4-19, E4-22 Judgment Case 4-9 on page 227, E5-3 on page 275, and E5-10.
- Week 3
- Required Readings
- a. Chapter 6: Time Value of Money Concepts
- b. Chapter 7: Cash and Receivables
- Discussions
- Present Value of Annuities. Complete Communication Case 6-3 on page 334.
- Internal Control. Complete Judgment Case 7-5 on page 391.
- Quiz
- Assignments
- Receivables Bank Reconciliation. Complete P7-10 (Page 388) P7-14 (Page 389)
- Week 4
- Required Readings
- a. Chapter 8: Inventories: Measurement
- b. Chapter 9: Inventories: Additional Issues
- Discussions
- LIFO vs. FIFO. Complete Communication Case 8-4 on page 442.
- Overstatement of Ending Inventory. Complete Ethics Case 9-11 on page 497.
- Quiz
- Assignments
- Week Four Exercises. E8-13, E8-14, E8-18, P8-5, E9-19, E9-21, and P9-1.
- Week 5
- Required Readings
- a. Chapter 10: Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition
- b. Chapter 11: Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment
- Discussions
- Research and Development. Complete Ethics Case 10-12 on page 553.
- Depreciation Methods. From Chapter 11 complete E11-5 (page 599) and E11-10 (page 600)
- Assignments
- Operational Assets Depletion. Complete P11-5 on page 608 P11-7 on page 610
- Final Paper
- Focus of the Final Paper
- Submit a seven to ten page paper on one of the major topics listed below. The paper should incorporate at least three other appropriately documented and related articles drawn from the University’s Library. (Note: you may advance your own topic, but it must be approved by your instructor.)
- Explain the role of the FASB in monitoring and controlling business reporting and accounting practices in the modern organization. In what ways do FASB rules limit business practices and reporting financial information? How do such rules and regulations protect the business and public stakeholder communities? To whom is the FASB accountable and who appoints members to FASB?
- Explain how external stakeholders use financial information such as comp
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