Schaum's Outline Of Intermediate Accounting Ii

Contents......Page 3
1.3 Issuance of Bonds—Par and Discount......Page 7
1.4 Issuance of Bonds at a Premium......Page 9
1.5 Semiannual and Quarterly Interest Payments......Page 10
1.7 Bonds Issued between Interest Dates......Page 11
1.9 Bond Issue Costs......Page 13
1.10 Early Retirement of Bonds......Page 14
1.11 The Effective Interest Method of Amortization......Page 15
1.12 Long-term Notes Issued for Cash......Page 16
1.13 Long-term Notes Issued for Goods or Services......Page 17
1.15 Off-Balance-Sheet Financing......Page 18
Summary......Page 19
Rapid Review......Page 20
Solved Problems......Page 22
Supplementary Problems......Page 28
2.2 Stock Issuances......Page 30
2.4 Lump-Sum Sales of Stock......Page 32
2.6 Stock Issuance Costs......Page 33
2.7 Treasury Stock—Cost Method......Page 34
2.8 Treasury Stock—Par Value Method......Page 36
2.10 Features of Preferred Stock......Page 38
Summary......Page 40
Rapid Review......Page 41
Solved Problems......Page 42
Supplementary Problems......Page 50
3.2 Cash Dividends......Page 51
3.3 Property Dividends......Page 52
3.6 Stock Dividends......Page 53
3.7 Stock Splits......Page 54
3.9 Quasi-Reorganizations......Page 55
3.10 Prior Period Adjustments......Page 56
Summary......Page 57
Solved Problems......Page 58
Supplementary Problems......Page 65
Examination I......Page 66
4.2 Convertible Bonds......Page 71
4.4 Bonds with Detachable Stock Warrants......Page 72
4.6 Employee Stock Options......Page 74
4.7 Stock Appreciation Rights (SARs)......Page 75
4.9 Diluted EPS—Convertible Preferred Stock......Page 77
4.11 Fully Diluted EPS—Stock Warrants......Page 78
4.12 The Antidilutive and 3% Tests......Page 79
4.13 Weighted Average Shares; Contingent Shares......Page 80
Summary......Page 81
Rapid Review......Page 82
Solved Problems......Page 83
Supplementary Problems......Page 91
5.2 Temporary Investments—Marketable Equity Securities......Page 93
5.3 Temporary Investments—Marketable Debt Securities......Page 94
5.4 Long-term Investments—Debt Securities......Page 95
5.5 Long-term Investments—Equity Securities......Page 97
5.6 Stock Dividends......Page 99
5.7 Stock Rights......Page 100
Summary......Page 101
Solved Problems......Page 103
Supplementary Problems......Page 109
Appendix 5A: Evaluation and Reporting of Investments on December 31[sup(st)]......Page 111
6.2 Revenue Recognition at Delivery......Page 115
6.4 The Completed-Contract Method......Page 116
6.5 The Percentage-of-Completion Method......Page 118
6.6 The Completion-of-Production Method......Page 119
6.7 Revenue Recognition after Delivery—The Installment Method......Page 120
6.8 The Cost Recovery Method......Page 122
Summary......Page 123
Rapid Review......Page 124
Solved Problems......Page 125
Supplementary Problems......Page 131
Examination II......Page 133
7.2 Operating Leases......Page 138
7.3 Capital Leases......Page 139
7.4 Direct Financing Leases......Page 140
7.5 Sales-type Leases......Page 141
7.6 Bargain Purchase Options......Page 142
7.7 Salvage Value—Unguaranteed......Page 144
7.8 Salvage Value—Guaranteed......Page 146
7.9 Sale and Leasebacks......Page 147
Summary......Page 148
Solved Problems......Page 150
Supplementary Problems......Page 160
8.2 Cash from Operating Activities—Indirect Method......Page 162
8.3 Cash from Investment Activities......Page 165
8.4 Cash from Financing Activities......Page 166
8.5 Complete Statement of Cash Flows—Indirect Method......Page 167
8.6 Cash from Operating Activities—Direct Method......Page 172
8.7 Complete Statement of Cash Flows—Direct Method......Page 176
8.8 Special Issues Relating to the Statement of Cash Flows......Page 178
Summary......Page 179
Rapid Review......Page 180
Solved Problems......Page 181
Supplementary Problems......Page 194
9.2 Change in Accounting Principle......Page 197
9.3 Change in Accounting Estimates......Page 199
9.5 Correction of Errors......Page 200
Summary......Page 205
Rapid Review......Page 206
Solved Problems......Page 207
Supplementary Problems......Page 214
Examination III......Page 216
10.2 The Projected Benefit Obligation......Page 220
10.4 Pension Expense; Journal Entries......Page 221
10.5 Service Cost, Interest Cost, Return on Plan Assets......Page 222
10.6 Amortization of Unrecognized Prior Service Cost......Page 223
10.7 Amortization of Unrecognized Gains or Losses......Page 224
10.8 Comprehensive Problem......Page 225
10.9 The Minimum Pension Liability......Page 226
10.10 Recording the Minimum Liability......Page 227
10.11 Post Retirement Benefits......Page 228
Summary......Page 229
Rapid Review......Page 231
Solved Problems......Page 232
Supplementary Problems......Page 239
11.1 Net Operating Loss Carrybacks and Carryforwards......Page 241
11.2 Deferred Income Taxes—Deferred Tax Liabilities......Page 242
11.3 Deferred Tax Assets......Page 246
11.4 Permanent Differences......Page 247
Summary......Page 248
Rapid Review......Page 249
Solved Problems......Page 250
Supplementary Problems......Page 256
Examination IV......Page 258
Appendix: The Time Value of Money......Page 262
Compound Interest Tables......Page 273
L......Page 285
Y......Page 286