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ACC 306 Course Experience Tradition /
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ACC 306 Course Experience Tradition /
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• ACC 306 Entire Course (New)

• ACC 306 Week 1 Assignment E13-21, E13-22, P12-1,
  P12-7,P12-10, P12-14, P13-6 (Ash Course)

• ACC 306 Week 1 Assignment E13-21, E13-22, P12-1,
  P12-7,P12-10, P12-14, P13-6
• ACC 306 Week 1 Quiz
• ACC 306 Week 1 DQ 1 Equity Method
• ACC 306 Week 1 DQ 1 Accounting Pronouncements
• ACC 306 Week 1 DQ 2 Judgment Case 13-9
• ACC 306 Week 2 Quiz

• ACC 306 Week 1 Assignment E13-21, E13-22, P12-1,
  P12-7,P12-10, P12-14, P13-6 (Ash Course)

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ACC 306 Course Experience Tradition /
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• ACC 306 Week 1 DQ 1 Accounting Pronouncements

• ACC 306 Week 1 DQ 1 Equity Method (Ash Course)

• Accounting Pronouncements. The Financial
  Accounting Standards Board has issued accounting
  pronouncements that affect how accounting
  transactions should be treated. These
  pronouncements may affect all companies or just
  specific industries

• P 1213 -  Miller Properties - Equity method ?
  LO5 LO6
• On January 2, 2011, Miller Properties paid 19
  million for 1 million shares of Marlon Companys
  6 million outstanding common shares. Millers CEO
  became a member of Marlons board of directors
  during the first quarter of 2011.

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ACC 306 Course Experience Tradition /
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• ACC 306 Week 1 DQ 2 Judgment Case 13-9 (Ash
  Course)

• ACC 306 Week 1 Quiz

• ACC 306 Week 1 DQ2 Judgment Case 13-9 
• Judgment Case 139 - Valleck Corporation - Loss
  contingency and full disclosure ? LO5 LO6
• In the March 2012 meeting of Valleck
  Corporations board of directors, a question
  arose as to the way a possible obligation should
  be disclosed in the forthcoming financial
  statements for the year ended December 31.

• Question 1  Which of the following may create
  employer liabilities in connection with their
  payrolls?
• Question 2  Current liabilities are normally
  recorded at the amount expected to be paid rather
  than at their present value. This practice can be
  supported by GAAP according to the concept of
• Question 3  The investment category for which
  the investor's "positive intent and ability to
  hold" is important is

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• ACC 306 Week 2 Assignment E 14-16, E 14-18, E
  15-25, P14-21, P15-3

• ACC 306 Week 2 DQ 1 Ethics Case 14-8 Hunt
  Manufacturing Debt for equity swaps

• ACC 306 Week 2 Assignment E 14-16, E 14-18, E
  15-25, P14-21, P15-3

• Ethics Case 148 - Hunt Manufacturing - Debt for
  equity swaps have your cake and eat it too ? LO5
• The cloudy afternoon mirrored the mood of the
  conference of division managers. Claude Meyer,
  assistant to the controller for Hunt
  Manufacturing, wore one of the gloomy faces that
  were just emerging from the conference room.
  Wow, I knew it was bad, but not that bad,
  Claude thought to himself.

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ACC 306 Course Experience Tradition /
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• ACC 306 Week 2 DQ 2 Ethics Case 15-4 Leasehold
  Improvements

• ACC 306 Week 2 Quiz

• Ethics Case 154 - American Movieplex - Leasehold
  improvements ? LO3
• American Movieplex, a large movie theater chain,
  leases most of its theater facilities. In
  conjunction with recent operating leases, the
  company spent 28 million for seats and
  carpeting.

• Question 1  The method used to pay interest
  depends on whether the bonds are
• Question 2  Bond X and bond Y are both issued by
  the same company. Each of the bonds has a
  maturity value of 100,000 and each matures in 10
  years. Bond X pays 8 interest while bond Y pays
  9 interest. The current market rate of interest
  is 8. Which of the following is correct?

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ACC 306 Course Experience Tradition /
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• ACC 306 Week 3 Assignment E 16-24, E 16-25, E
  17-10, E 17-19, P 16-7, P 17-16 (Ash Course)

• ACC 306 Week 3 Ethics Case 17-6 401(k) plan
  contributions

• ACC 306 Week 3 Assignment E 16-24, E 16-25, E
  17-10, E 17-19, P 16-7, P 17-16 (Ash Course)

• Ethics Case 176 - VXI International - 401(k)
  plan contributions ? LO1
• You are in your third year as internal auditor
  with VXI International, manufacturer of parts and
  supplies for jet air- craft. VXI began a defined
  contribution pension plan three years ago.

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ACC 306 Course Experience Tradition /
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• ACC 306 Week 3 Integrating Case 16-5 accounting
  changes and error correction

• ACC 306 Week 3 Quiz

• Integrating Case 165 - Williams-Santana, Inc. -
  Tax effects of accounting changes and error
  correction six situations ? LO1 LO2 LO8
• Williams-Santana, Inc. is a manufacturer of
  high-tech industrial parts that was started in
  1997 by two talented engineers with little
  business training.

• Question 1  If a company's deferred tax asset is
  not reduced by a valuation allowance, the company
  believes it is more likely than not that
• Question 2  Which of the following statements
  typifies defined contribution plans?
• Question 3  The annual pension expense for what
  type of pension plan(s) is recorded by a journal
  entry that includes a debit to pension

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ACC 306 Course Experience Tradition /
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• ACC 306 Week 4 Assignment E 18-18, E 18-24, E
  19-2, E 19-5, E 19-9, E 19-24, P 18-5 (Ash Course)

• ACC 306 Week 4 Communication Case 18-10 (Ash
  Course)

• ACC 306 Week 4 Assignment E 18-18, E 18-24, E
  19-2, E 19-5, E 19-9, E 19-24, P 18-5 (Ash Course)

• Communication Case 1810 Should the present
  two-category distinction between liabilities and
  equity be retained? Group interaction. ? LO1
• The current conceptual distinction between
  liabilities and equity defines liabilities
  independently of assets and equity, with equity
  defined as a residual amount.

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• ACC 306 Week 4 Ethics Case 19-7 International
  Network Solutions

• ACC 306 Week 4 Quiz

• Ethics Case 197 International Network Solutions
  ? LO6
• International Network Solutions provides products
  and services related to remote access networking.
  The company has grown rapidly during its first 10
  years of operations. As its segment of the
  industry has begun to mature, though, the fast
  growth of previous years has begun to slow. In
  fact, this year revenues and profits are roughly
  the same as last year.

• Question 1  Which of the following will require
  a recalculation of weighted-average shares
  outstanding for all years presented?
• Question 2  Which of the following statements is
  true when dividends are not declared or paid on
  cumulative preferred stock?
• Question 3  When treasury shares are sold at a
  price above cost

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ACC 306 Course Experience Tradition /
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• ACC 306 Week 5 Analysis Case 20-10 (Ash Course)

• ACC 306 Week 5 Ethics Case 20-5 Softening the blow

• Analysis Case 2010 - DRS Corporation - Various
  changes ? LO1 through LO4
• DRS Corporation changed the way it depreciates
  its computers from the sum-of-the-years-digits
  method to the straight-line method beginning
  January 1, 2011. DRS also changed its estimated
  residual value used in computing depreciation for
  its office building.

• Ethics Case 205 Softening the blow ? LO1 LO2 LO3
• Late one Thursday afternoon, Joy Martin, a
  veteran audit manager with a regional CPA firm,
  was reviewing documents for a long-time client of
  the firm, AMT Transport. The year-end audit was
  scheduled to begin Monday.
• For three months, the economy had been in a down
  cycle and the transportation industry was
  particularly hard hit.

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