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.
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
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).
ACCOUNTING FOR LEASES
Accounting for Pensions
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
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)
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)