Resources

Resources for Accounting 620 - Spring 2007
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*General*
	Class Syllabus
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Accounting Cycle
	*t-accounts for problems*
	*Lawn Problem*
	*Village Theatre*
	*Village Theatre Workbook*
	*Adjusting Entry Sample Problem*
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Accounting Changes-620
	FAS 154 - Accounting Changes and Error Corrections
	*Accounting Change Flowchart* (New)
	*Messy Depreciation*
	*Messy Depreciation Template*
	Vail
Journal of Accountancy Article
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Cost Apportionment-620
Software (Video Available)
	*Flowchart*
	*t-accounts*
	*Demo Problem and Journal article with solution*
	*Company Footnotes*
Natural Resources (Video Available)
	*t-accounts and class example*
	*flowchart*
	Natural Resource Expanded Problem
	Natural Resource Template
Goodwill, Other Intangible Assets, and Impairment
	*List of Intangibles included in FAS 141*
	My flowchart for FAS No. 144 and 142 (Set your browser to print landscape view for this flowchart)
	*Comprehensive Problem on FAS Nos 141, 142, and 144*
	*Answer Sheet (Template) for* Above Problem
	*Impairment Examples Adapted from Journal of Accountancy (Use for FAS 144)*
	Companies showing impairment (Use these companies and move beyond 2002)
	*Impairment* - ATT
	AOL Case
	*Impairment Analysis Article*
Goodwill, Other Intangible Assets, and Impairment - Optional Resources
	Summaries from FASB of FAS 141, 142, 144
Review
	*Flowchart Summarizing Cost Apportionment*
Debt Securities-620
Debt Securities- Issuer (Video Available)
	*Present Value function on Excel*
	*Financing Problem*
	*Template for Financing Problem*
	*5 year Bond Problem*
	*Template for 5 Year Bond Problems (Issuing Corp)*
Debt Securities- Investor
	*t-accounts for Debt Securities*
	*Sample Problem*
	Template for Sample Problem
	*Lifestyle*
	*Bond Case*
	*Items to Remember*
	*Transfers between portfolios-blank t accounts*
	*Transfers between portfolios - rules*
	*Calculator Problem 2- annual interest*
	*Calculator Problem 3*
Leases (Video Available)
	Delta Airlines Lease Information
	Criteria for Capital Lease
	Class notes for Lessee
	Lease Case
Equity Securities
Equity- Issuer
	*Class Notes - Issuer*
	*Jack in the Box*
	*Jack in the Box Stockholders' Equity Template*
	MP3.com (Only Questions 1-11) - Use Template
Equity- Investor
	*Overview - Investor (Comparison of Methods for Bonds & Stock)*
	t-accounts for Investor with verbal descriptions (excel file)
	*Class Notes MES - Investor*
	Template for answering questions in class notes
	*Modified Kieso Problem - Review*
Dilutive Securities
Dilutive Securities and Compensation Plans (Video Available)
	Share Based Payment - FASB 123
	Share Based Equity Compensation Resources
	Jack in the Box - Option Accounting Template
	Amazon/Coke Information
	*Class Notes (Dilutive Securities)*
	*Black Scholes*
	Google Information - Print Form S1 Financial Statements and Notes (F2 - F8) -- go table of contents, then to Index of Consolidate Financial Statement - http://www.sec.gov/Archives/edgar/data/1288776/000119312504177544/ds1a.htm#index
	Google Template
	Stock Options - Transition Example
	SDSU Team's Presentation at 2005 KPMG/ALPHA Competition
	SDSU Team's Disclosure Example at 2005 KPMG/ALPHA Competition
EPS (Video Available for EPS)
	*Class Notes -EPS*
	*Weighted Average Calc*
	*Durham Problem*
Pensions & Post-retirement Benefits Other Than Pensions
	*One person, John example*
	*Pension Worksheet*
	*Blank Worksheet*
	*Differences between my worksheet and Kieso*
	*Minimum Liability Notes*
	*Pension Problem 1-4*
	*Jack in the Box*
Cash Flow (Video Available)
	*Notes - Direct Method*
	*Notes - Indirect Method*
	*Comprehensive Problem*
	t-accounts for cash flow problems (direct and indirect)