Acct 414 - Intermediate Financial Accounting II

Time-Value of Money

The Time Value of Money (Jeff Harkin's notes) 

USING TIME VALUE OF MONEY TABLES  - includes table adjustments to handle annuity due and deferred annuity problems.  Accompanying PowerPoint slides have some of the answers to the examples:  Time Value of Money. 

Time Value of Money Tables & Template (Excel)

Excel Demo - Time Value of Money Functions - you can use this template as a "starter" for working problems.  Particularly useful if you don't own a financial calculator

Present Value Examples & Homework The source of the first two homework assignments

Review of Bond Journal Entries:  Bond Example - Review  (doc)  
                Solution - Bond Amortization Example - Review (xls)    

 Serial Bonds - with Spring 2007 HW problems  Note that the first 2 homework problem should be completed for class discussion. You will turn in problems 3 & 4.  You may work in groups of 2 on this project                                 

Loan Impairment & Troubled Debt Restructuring   (notes-Word file)

Troubled Debt Examples (doc) (See separate file for Project #1 problems).

Troubled Debt PowerPoint Slides (ppt)

ACCOUNTING FOR LEASES

KWW Chapter 21: Accounting for Leases (ppt)

Leases - classification only examples (ppt) - you'll want a copy in class so you can make notes as we work the examples  [for solutions go to Materials & Links]

Leases - in-class examples (doc) - bring paper or electronic copy to class with you [for solutions, go to Materials & Links]

Notes on Lease Accounting (doc)

Accounting for Pensions

Pension Present Value Example & Homework see also Pension Accumulation & Amortization Example (xls)

Pensions & Other Post Employment Benefits After FASB No. 158 (ppt)

Pension Example for Class Room Use (FASB 158 style) -  (version from which you can create paper copies - print at least the first 7 sheets or bring laptop and laptop version of the example with you to class.

Accounting for Income Taxes

Accounting for Income Taxes (ppt)

Deferred Tax Examples only - print yourself a copy (duplicates info in the lecture slide file above)

First Place Inc. - Deferred Tax Example (xls) - comprehensive problem with working paper

2nd Best Example/Homework for students (xls) - comprehensive problem with working paper

Earnings per Share

EPS Notes and Examples (doc)

Earnings per share (ppt) 

Additional EPS Examples (ppt) {Print Facts only version so you can work along on paper if you do not bring laptop - print in "notes view"}  Solutions "extra practice" EPS powerpoint

Example 8 - Complex EPS example using algorithm  
                    EPS Example 8 Solution

Statement of Cash Flows

The Statement of Cash Flows (doc file, about 6 pages - includes example format and lists to help you classify cash flows as operating, financing or investing plus other "tips")

See Materials & Links for copies of SCF problems and solutions (or schedule page)

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